https://www.taxtmi.com/caselaws?id=106636 A person who had ceased to be a director before the special resolution for winding up or closure of the undertaking cannot be fastened with penal liability for alleged non-compliance with closure requirements under the Industrial Disputes Act merely because his name appeared in the closure proceedings. The Madras HC noted that the petitioner had resigned from the board before the resolution was passed, and no material showed responsibility for the closure decision at the relevant time. Personal prosecution was therefore not made out, and the impugned government order was quashed only as against the petitioner. en-us Wed, 13 Feb 2002 00:00:00 +0530 Thu, 15 Mar 2012 10:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106636 A person who had ceased to be a director before the special resolution for winding up or closure of the undertaking cannot be fastened with penal liability for alleged non-compliance with closure requirements under the Industrial Disputes Act merely because his name appeared in the closure proceedings. The Madras HC noted that the petitioner had resigned from the board before the resolution was passed, and no material showed responsibility for the closure decision at the relevant time. Personal prosecution was therefore not made out, and the impugned government order was quashed only as against the petitioner. Case-Laws Companies Law Wed, 13 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106636