https://www.taxtmi.com/caselaws?id=112641 A former director who had validly resigned, with the resignation accepted and communicated, could not be subjected to criminal prosecution for a company default arising after he had ceased to be in charge of or responsible for the company's affairs. The Court treated the resignation evidence as decisive on the petitioner's lack of connection with the company during the relevant period, so the alleged non-filing of the annual return could not fasten criminal liability on him. The contention that the offence was continuing did not change the position where the petitioner had already severed ties with the company. en-us Fri, 28 Aug 2009 00:00:00 +0530 Sun, 02 Nov 2014 19:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112641 A former director who had validly resigned, with the resignation accepted and communicated, could not be subjected to criminal prosecution for a company default arising after he had ceased to be in charge of or responsible for the company's affairs. The Court treated the resignation evidence as decisive on the petitioner's lack of connection with the company during the relevant period, so the alleged non-filing of the annual return could not fasten criminal liability on him. The contention that the offence was continuing did not change the position where the petitioner had already severed ties with the company. Case-Laws Companies Law Fri, 28 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112641