https://www.taxtmi.com/caselaws?id=156738 In cheque dishonour prosecutions against persons other than the company, a complaint must contain specific foundational averments that each accused was in charge of and responsible for the company's business at the time of the offence. A bare reference to their status as directors, or a general assertion of responsibility, is insufficient. The sworn statement must also support that allegation. Applying strict compliance with Section 141 of the Negotiable Instruments Act, the SC held that vicarious criminal liability cannot be presumed from office alone, and the criminal process issued against the appellants could not be sustained. en-us Wed, 13 Sep 2006 00:00:00 +0530 Thu, 18 Sep 2025 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156738 In cheque dishonour prosecutions against persons other than the company, a complaint must contain specific foundational averments that each accused was in charge of and responsible for the company's business at the time of the offence. A bare reference to their status as directors, or a general assertion of responsibility, is insufficient. The sworn statement must also support that allegation. Applying strict compliance with Section 141 of the Negotiable Instruments Act, the SC held that vicarious criminal liability cannot be presumed from office alone, and the criminal process issued against the appellants could not be sustained. Case-Laws Companies Law Wed, 13 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156738