https://www.taxtmi.com/caselaws?id=193970 Vicarious criminal liability for company directors under the Indian Electricity Act, 1910 arises only if the complaint and evidence first show that the director was in charge of and responsible for the conduct of the company's business when the offence was committed. That foundational requirement must be established before any burden shifts to the accused under the statutory proviso. In the absence of specific averments and supporting evidence, conviction cannot rest merely on the fact of directorship, and the prosecution against the directors was not sustainable. en-us Tue, 25 Nov 2008 00:00:00 +0530 Thu, 24 Aug 2017 17:53:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193970 Vicarious criminal liability for company directors under the Indian Electricity Act, 1910 arises only if the complaint and evidence first show that the director was in charge of and responsible for the conduct of the company's business when the offence was committed. That foundational requirement must be established before any burden shifts to the accused under the statutory proviso. In the absence of specific averments and supporting evidence, conviction cannot rest merely on the fact of directorship, and the prosecution against the directors was not sustainable. Case-Laws Indian Laws Tue, 25 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193970