https://www.taxtmi.com/caselaws?id=350079 A prosecution under Section 138 of the Negotiable Instruments Act is not maintainable against a director alone where the company is the drawer of the cheque and was never arraigned as an accused. Vicarious liability under Section 141 arises only when the company itself is prosecuted, and Section 319 of the Code of Criminal Procedure cannot be used at a belated stage to cure the absence of that essential accused or bypass the statutory requirements of cognizance and limitation under Section 142. The complaint proceedings and the order permitting addition of the company were quashed. en-us Tue, 03 Oct 2017 00:00:00 +0530 Tue, 31 Oct 2017 12:05:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350079 A prosecution under Section 138 of the Negotiable Instruments Act is not maintainable against a director alone where the company is the drawer of the cheque and was never arraigned as an accused. Vicarious liability under Section 141 arises only when the company itself is prosecuted, and Section 319 of the Code of Criminal Procedure cannot be used at a belated stage to cure the absence of that essential accused or bypass the statutory requirements of cognizance and limitation under Section 142. The complaint proceedings and the order permitting addition of the company were quashed. Case-Laws Indian Laws Tue, 03 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350079