https://www.taxtmi.com/caselaws?id=112384 Whether a past officer must produce company books under section 538 was decided by assessing whether he had access or control; the HC accepted documentary proof of appointment and resignation and contemporaneous evidence that the appellant lacked custody or knowledge of records, held that exceptional cases where a former director demonstrates no access fall within the statutory exemption, and concluded the company judge erred in ignoring uncontested documentary material. Outcome: appeal allowed, appellant exempted from producing books and deleted as party in liquidation, subject to liberty for the liquidator to act on any later material. en-us Fri, 21 Jul 2006 00:00:00 +0530 Fri, 27 Apr 2012 18:46:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112384 Whether a past officer must produce company books under section 538 was decided by assessing whether he had access or control; the HC accepted documentary proof of appointment and resignation and contemporaneous evidence that the appellant lacked custody or knowledge of records, held that exceptional cases where a former director demonstrates no access fall within the statutory exemption, and concluded the company judge erred in ignoring uncontested documentary material. Outcome: appeal allowed, appellant exempted from producing books and deleted as party in liquidation, subject to liberty for the liquidator to act on any later material. Case-Laws Companies Law Fri, 21 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112384