https://www.taxtmi.com/caselaws?id=112426 A prosecution for failure to produce company records under section 234(4)(a) of the Companies Act, 1956 cannot proceed unless the complaint and supporting material disclose a prima facie wilful refusal or neglect. Where the company had given repeated replies explaining the non-availability of some documents, produced available records, and referred to earlier correspondence, a vague complaint that did not deal with those explanations was insufficient. On the material as a whole, no basic foundation for the offence was made out, so the proceedings were liable to be quashed. en-us Fri, 20 Mar 2009 00:00:00 +0530 Fri, 14 Nov 2014 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112426 A prosecution for failure to produce company records under section 234(4)(a) of the Companies Act, 1956 cannot proceed unless the complaint and supporting material disclose a prima facie wilful refusal or neglect. Where the company had given repeated replies explaining the non-availability of some documents, produced available records, and referred to earlier correspondence, a vague complaint that did not deal with those explanations was insufficient. On the material as a whole, no basic foundation for the offence was made out, so the proceedings were liable to be quashed. Case-Laws Companies Law Fri, 20 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112426