https://www.taxtmi.com/caselaws?id=112031 A former director is liable for failure to file a statement of affairs only if the prosecution proves that he was within the class of persons on whom the duty arose or was validly required to furnish it, and that he had the necessary knowledge or access to the company's records to do so. The relevant date is the winding-up order, and persons who had ceased to hold office before that date were not automatically bound. On the facts, the accused were neither directors on the relevant date nor shown to be officers or former officers capable of complying, so the statutory ingredients of the offence were not established. en-us Fri, 07 Dec 2007 00:00:00 +0530 Thu, 18 Dec 2014 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112031 A former director is liable for failure to file a statement of affairs only if the prosecution proves that he was within the class of persons on whom the duty arose or was validly required to furnish it, and that he had the necessary knowledge or access to the company's records to do so. The relevant date is the winding-up order, and persons who had ceased to hold office before that date were not automatically bound. On the facts, the accused were neither directors on the relevant date nor shown to be officers or former officers capable of complying, so the statutory ingredients of the offence were not established. Case-Laws Companies Law Fri, 07 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112031