https://www.taxtmi.com/caselaws?id=213048 Vicarious criminal liability under deeming provisions for offences by a company arises only when the company is arraigned as the principal accused. Under Section 141 of the Negotiable Instruments Act, prosecution of signatories or officers alone was held not maintainable because strict construction requires the company to be before the court, except where prosecution of the company is legally impossible. The same principle was applied to Section 85 of the Information Technology Act, so a director alone could not be prosecuted when the company was not impleaded. The proceedings were quashed and the appeals allowed. en-us Fri, 27 Apr 2012 00:00:00 +0530 Mon, 11 Dec 2017 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213048 Vicarious criminal liability under deeming provisions for offences by a company arises only when the company is arraigned as the principal accused. Under Section 141 of the Negotiable Instruments Act, prosecution of signatories or officers alone was held not maintainable because strict construction requires the company to be before the court, except where prosecution of the company is legally impossible. The same principle was applied to Section 85 of the Information Technology Act, so a director alone could not be prosecuted when the company was not impleaded. The proceedings were quashed and the appeals allowed. Case-Laws Companies Law Fri, 27 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213048