https://www.taxtmi.com/caselaws?id=214996 Liability under section 141 of the Negotiable Instruments Act attaches only to a person who was in charge of and responsible for the company's business when the offence was committed. A director who had resigned before the cheques were issued, whose resignation was accepted by the company and duly notified to the Registrar of Companies, could not be prosecuted for offences under sections 138 and 141 for later acts of the company. In quashing proceedings, the High Court may rely on uncontroverted documents of unquestionable authenticity, including resignation records, where those materials show that the prosecution cannot be sustained and continuation of the case would amount to abuse of process. On that basis, the complaints were liable to be quashed. en-us Tue, 08 Feb 2011 00:00:00 +0530 Mon, 25 Aug 2025 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214996 Liability under section 141 of the Negotiable Instruments Act attaches only to a person who was in charge of and responsible for the company's business when the offence was committed. A director who had resigned before the cheques were issued, whose resignation was accepted by the company and duly notified to the Registrar of Companies, could not be prosecuted for offences under sections 138 and 141 for later acts of the company. In quashing proceedings, the High Court may rely on uncontroverted documents of unquestionable authenticity, including resignation records, where those materials show that the prosecution cannot be sustained and continuation of the case would amount to abuse of process. On that basis, the complaints were liable to be quashed. Case-Laws Companies Law Tue, 08 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214996