https://www.taxtmi.com/caselaws?id=111553 A criminal complaint for non-filing of annual returns under the Companies Act, 1956 was sustained where it specifically alleged that the company's directors and officers in charge were in default. The High Court rejected quashing on the ground that no separate detailed averment described the petitioner as an officer in default, because the complaint already contained a direct allegation of default in relation to the statutory filings. The petitioner's reliance on resignation from directorship also failed, as the alleged offence had occurred before the resignation. Prosecution was therefore not treated as an abuse of process. en-us Wed, 08 Mar 2006 00:00:00 +0530 Tue, 24 Apr 2012 10:30:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111553 A criminal complaint for non-filing of annual returns under the Companies Act, 1956 was sustained where it specifically alleged that the company's directors and officers in charge were in default. The High Court rejected quashing on the ground that no separate detailed averment described the petitioner as an officer in default, because the complaint already contained a direct allegation of default in relation to the statutory filings. The petitioner's reliance on resignation from directorship also failed, as the alleged offence had occurred before the resignation. Prosecution was therefore not treated as an abuse of process. Case-Laws Companies Law Wed, 08 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111553