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    <title>2006 (6) TMI 524 - DELHI HIGH COURT</title>
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    <description>Vicarious liability for cheque dishonour under the Negotiable Instruments Act arises only where a person was in charge of and responsible for the company&#039;s business when the offence was committed. On the facts, a certified ROC Form No. 32 showed that the accused had resigned as director long before the cheques were issued, and no material established her control of the company at the relevant time. The Court accepted the authenticity of the ROC record, distinguished cases involving disputed resignations, and held that the foundational basis for prosecution was absent. The criminal complaint and summons were therefore quashed against her.</description>
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    <pubDate>Thu, 01 Jun 2006 00:00:00 +0530</pubDate>
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      <title>2006 (6) TMI 524 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=199364</link>
      <description>Vicarious liability for cheque dishonour under the Negotiable Instruments Act arises only where a person was in charge of and responsible for the company&#039;s business when the offence was committed. On the facts, a certified ROC Form No. 32 showed that the accused had resigned as director long before the cheques were issued, and no material established her control of the company at the relevant time. The Court accepted the authenticity of the ROC record, distinguished cases involving disputed resignations, and held that the foundational basis for prosecution was absent. The criminal complaint and summons were therefore quashed against her.</description>
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      <pubDate>Thu, 01 Jun 2006 00:00:00 +0530</pubDate>
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