https://www.taxtmi.com/caselaws?id=110542 The court set aside the conviction and fines imposed on the appellants in a case concerning the timely delivery of share certificates under Section 113 of the Companies Act, 1956. It was determined that the prosecution failed to prove beyond reasonable doubt that the appellants knowingly and willfully permitted the default. The court directed the refund of the fine amount already paid, granting the benefit of doubt to the appellants and allowing the criminal appeal. en-us Mon, 16 Aug 2004 00:00:00 +0530 Tue, 17 Apr 2012 13:58:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110542 The court set aside the conviction and fines imposed on the appellants in a case concerning the timely delivery of share certificates under Section 113 of the Companies Act, 1956. It was determined that the prosecution failed to prove beyond reasonable doubt that the appellants knowingly and willfully permitted the default. The court directed the refund of the fine amount already paid, granting the benefit of doubt to the appellants and allowing the criminal appeal. Case-Laws Companies Law Mon, 16 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110542