https://www.taxtmi.com/caselaws?id=272612 Liability of company officers under the Essential Commodities Act arises only if the company itself is shown to have committed the contravention. Where the company was not prosecuted and the prosecution failed to prove that the company had violated the order, the statutory condition precedent for fastening criminal liability on directors or other officers was not met. A plea of guilty by the officers could not cure that foundational defect. The conviction was therefore unsustainable and acquittal followed. en-us Tue, 13 Feb 1979 00:00:00 +0530 Wed, 09 May 2018 16:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272612 Liability of company officers under the Essential Commodities Act arises only if the company itself is shown to have committed the contravention. Where the company was not prosecuted and the prosecution failed to prove that the company had violated the order, the statutory condition precedent for fastening criminal liability on directors or other officers was not met. A plea of guilty by the officers could not cure that foundational defect. The conviction was therefore unsustainable and acquittal followed. Case-Laws Indian Laws Tue, 13 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272612