https://www.taxtmi.com/caselaws?id=111227 In prosecutions under the Companies Act for failure to file balance sheets and annual returns, the accused were entitled to effective cross-examination on the documents relied upon. The witness for the complainant could not speak to the relevant records, and the court should have used section 311 CrPC to secure the complainant's attendance for confrontation with those documents. Section 621(1A) of the Companies Act, which says personal attendance of the complainant should not ordinarily be insisted upon, did not bar such a direction in a proper case. The orders refusing that opportunity were unsustainable. en-us Wed, 28 Feb 2007 00:00:00 +0530 Sat, 21 Apr 2012 11:20:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111227 In prosecutions under the Companies Act for failure to file balance sheets and annual returns, the accused were entitled to effective cross-examination on the documents relied upon. The witness for the complainant could not speak to the relevant records, and the court should have used section 311 CrPC to secure the complainant's attendance for confrontation with those documents. Section 621(1A) of the Companies Act, which says personal attendance of the complainant should not ordinarily be insisted upon, did not bar such a direction in a proper case. The orders refusing that opportunity were unsustainable. Case-Laws Companies Law Wed, 28 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111227