https://www.taxtmi.com/caselaws?id=106574 In prosecutions for contravention of section 58A of the Companies Act, 1956, officers in default may be proceeded against even if the company is not separately arraigned as an accused, because the statute does not make prosecution of the company a condition precedent. Liability of the officers still depends on proof that the company committed the contravention, and that issue may be established in evidence even without separate impleadment. Whether amounts received were deposits or advances was a disputed question of fact for trial and not for quashing proceedings. The complaint was therefore maintainable and quashing on the ground of non-impleadment of the company was refused. en-us Tue, 18 Dec 2001 00:00:00 +0530 Wed, 14 Mar 2012 17:40:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106574 In prosecutions for contravention of section 58A of the Companies Act, 1956, officers in default may be proceeded against even if the company is not separately arraigned as an accused, because the statute does not make prosecution of the company a condition precedent. Liability of the officers still depends on proof that the company committed the contravention, and that issue may be established in evidence even without separate impleadment. Whether amounts received were deposits or advances was a disputed question of fact for trial and not for quashing proceedings. The complaint was therefore maintainable and quashing on the ground of non-impleadment of the company was refused. Case-Laws Companies Law Tue, 18 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106574