https://www.taxtmi.com/caselaws?id=197043 In a prosecution under the Negotiable Instruments Act, criminal liability of non-signatory directors or officers depends on the complaint disclosing clear, specific foundational facts showing that they were in charge of and responsible for the company's business. Mere repetition of statutory language is insufficient, but where the complaint and surrounding record indicate the company undertook the transaction, agreed to refund the amount, and the petitioners were connected with management, the summoning order will not be quashed at the threshold. The challenge to the criminal proceedings was rejected and the matter was allowed to continue. en-us Mon, 30 May 2011 00:00:00 +0530 Fri, 22 Dec 2017 18:39:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197043 In a prosecution under the Negotiable Instruments Act, criminal liability of non-signatory directors or officers depends on the complaint disclosing clear, specific foundational facts showing that they were in charge of and responsible for the company's business. Mere repetition of statutory language is insufficient, but where the complaint and surrounding record indicate the company undertook the transaction, agreed to refund the amount, and the petitioners were connected with management, the summoning order will not be quashed at the threshold. The challenge to the criminal proceedings was rejected and the matter was allowed to continue. Case-Laws Indian Laws Mon, 30 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197043