https://www.taxtmi.com/article/detailed?id=318 Criminal prosecution of a director for an offence by the company requires the complaint to aver and the complainant to prove that the director was in charge of and responsible for the conduct or affairs of the company relating to the offence; absent such averment and evidence, directorship alone is insufficient to fasten criminal liability, and only when responsibility is proved does the statutory burden shift to the accused to establish the proviso that negates individual culpability. en-us Wed, 25 Mar 2009 00:00:00 +0530 Thu, 10 Dec 2009 21:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=318 Criminal prosecution of a director for an offence by the company requires the complaint to aver and the complainant to prove that the director was in charge of and responsible for the conduct or affairs of the company relating to the offence; absent such averment and evidence, directorship alone is insufficient to fasten criminal liability, and only when responsibility is proved does the statutory burden shift to the accused to establish the proviso that negates individual culpability. Articles Other Topics Wed, 25 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=318