https://www.taxtmi.com/caselaws?id=15958 A penal provision cannot be applied retrospectively to create criminal liability for conduct alleged before the substituted section 276C came into force on 1 October 1975, so prosecution on that basis was not maintainable. Vicarious liability of partners under section 278B also requires specific averments that each accused was in charge of and responsible for the conduct of the firm's business at the relevant time; a mere recital of statutory language is insufficient. The complaint further lacked clear particulars on verification of the return and the role of each partner, and the partnership firm could not be effectively prosecuted for offences carrying compulsory imprisonment. The criminal proceedings were therefore quashed. en-us Thu, 26 Nov 1998 00:00:00 +0530 Mon, 31 Aug 2009 12:18:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15958 A penal provision cannot be applied retrospectively to create criminal liability for conduct alleged before the substituted section 276C came into force on 1 October 1975, so prosecution on that basis was not maintainable. Vicarious liability of partners under section 278B also requires specific averments that each accused was in charge of and responsible for the conduct of the firm's business at the relevant time; a mere recital of statutory language is insufficient. The complaint further lacked clear particulars on verification of the return and the role of each partner, and the partnership firm could not be effectively prosecuted for offences carrying compulsory imprisonment. The criminal proceedings were therefore quashed. Case-Laws Income Tax Thu, 26 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15958