https://www.taxtmi.com/caselaws?id=168292 A complaint against company officers can proceed where it specifically avers that the chairman, managing director and directors were in charge of, and responsible for, the company's business at the time of the offence. At the quashing stage under Section 482 CrPC, the court considers only the allegations in the complaint, not the truth or sufficiency of the evidence, which is a matter for trial. On reading the complaint as a whole, clear and explicit averments were held sufficient to justify summoning the accused and to support a prima facie case for trial. en-us Wed, 01 Dec 1982 00:00:00 +0530 Mon, 16 Feb 2015 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168292 A complaint against company officers can proceed where it specifically avers that the chairman, managing director and directors were in charge of, and responsible for, the company's business at the time of the offence. At the quashing stage under Section 482 CrPC, the court considers only the allegations in the complaint, not the truth or sufficiency of the evidence, which is a matter for trial. On reading the complaint as a whole, clear and explicit averments were held sufficient to justify summoning the accused and to support a prima facie case for trial. Case-Laws Indian Laws Wed, 01 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168292