https://www.taxtmi.com/caselaws?id=161108 For fastening vicarious criminal liability on a company officer, the complaint must contain foundational averments that the person was in charge of and responsible for the company's business, unless the office itself inherently imports that responsibility. On that test, mere designation as Chairman was insufficient, so the proceedings were quashed against him. A General Manager stands on a different footing because the post prima facie suggests involvement in day-to-day business; the absence of a specific averment was therefore not fatal at the threshold, and the proceedings were allowed to continue against him. Questions about whether he handled only policy matters were treated as matters of defence. en-us Fri, 23 Jul 2010 00:00:00 +0530 Tue, 29 Aug 2017 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161108 For fastening vicarious criminal liability on a company officer, the complaint must contain foundational averments that the person was in charge of and responsible for the company's business, unless the office itself inherently imports that responsibility. On that test, mere designation as Chairman was insufficient, so the proceedings were quashed against him. A General Manager stands on a different footing because the post prima facie suggests involvement in day-to-day business; the absence of a specific averment was therefore not fatal at the threshold, and the proceedings were allowed to continue against him. Questions about whether he handled only policy matters were treated as matters of defence. Case-Laws Companies Law Fri, 23 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161108