https://www.taxtmi.com/caselaws?id=189464 Criminal summons against company officers require specific averments showing each accused's individual role and supporting prima facie material. General claims that directors, the managing director or the company secretary handled day-to-day affairs, without particulars of meetings, dates, conduct or personal participation in cheating, breach of trust or fabrication of documents, are insufficient to justify issuance of summons. At the stage of process, the Magistrate must be satisfied that the complaint discloses a prima facie case against each accused, and criminal liability cannot be presumed merely from office held in the company. On these facts, the summoning order against the company officials was held unsustainable. en-us Fri, 22 Mar 2013 00:00:00 +0530 Tue, 18 Jul 2023 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189464 Criminal summons against company officers require specific averments showing each accused's individual role and supporting prima facie material. General claims that directors, the managing director or the company secretary handled day-to-day affairs, without particulars of meetings, dates, conduct or personal participation in cheating, breach of trust or fabrication of documents, are insufficient to justify issuance of summons. At the stage of process, the Magistrate must be satisfied that the complaint discloses a prima facie case against each accused, and criminal liability cannot be presumed merely from office held in the company. On these facts, the summoning order against the company officials was held unsustainable. Case-Laws Companies Law Fri, 22 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189464