https://www.taxtmi.com/caselaws?id=338478 A complaint under Sections 138 and 141 of the Negotiable Instruments Act against a partner is not maintainable unless the partnership firm, as the principal offender, is arraigned as an accused. Section 141 creates vicarious criminal liability and is to be strictly construed because penal consequences are involved. By treating a firm within the statutory scheme applicable to a company, the provision requires the firm to be before the court before liability can be fastened on a partner. On that basis, proceedings against the partner alone were liable to be quashed and the application was allowed. en-us Thu, 02 Feb 2017 00:00:00 +0530 Mon, 06 Feb 2017 08:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338478 A complaint under Sections 138 and 141 of the Negotiable Instruments Act against a partner is not maintainable unless the partnership firm, as the principal offender, is arraigned as an accused. Section 141 creates vicarious criminal liability and is to be strictly construed because penal consequences are involved. By treating a firm within the statutory scheme applicable to a company, the provision requires the firm to be before the court before liability can be fastened on a partner. On that basis, proceedings against the partner alone were liable to be quashed and the application was allowed. Case-Laws Indian Laws Thu, 02 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338478