https://www.taxtmi.com/caselaws?id=374090 Disputed questions about a company's competence to complain and the validity of board authorisation should not be finally resolved in revision on tentative material. The text states that prima facie evidence of a functioning company and continued retention of company property after resignation could support summoning. It also notes that Section 630 of the Companies Act, 1956 extends to a company director as an "officer," and that facts showing wrongful withholding of premises and assets may also disclose criminal breach of trust and trespass under the IPC. On that reasoning, the revisional order was set aside and the complaint restored with enlarged summons. en-us Wed, 09 Jan 2019 00:00:00 +0530 Fri, 25 Jan 2019 09:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374090 Disputed questions about a company's competence to complain and the validity of board authorisation should not be finally resolved in revision on tentative material. The text states that prima facie evidence of a functioning company and continued retention of company property after resignation could support summoning. It also notes that Section 630 of the Companies Act, 1956 extends to a company director as an "officer," and that facts showing wrongful withholding of premises and assets may also disclose criminal breach of trust and trespass under the IPC. On that reasoning, the revisional order was set aside and the complaint restored with enlarged summons. Case-Laws Companies Law Wed, 09 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374090