https://www.taxtmi.com/caselaws?id=16551 Section 305 of the Code of Criminal Procedure applies only to an accused that is a corporation or registered society, and a partnership firm does not fall within that definition because it is not an incorporated company, other body corporate, or registered society. The Income-tax Act provisions relied on by the Revenue, including sections 159(6), 189(3) and 189(5), relate to penalty proceedings under Chapter XXI and do not authorise representation in prosecutions and offences under Chapter XXII. As a result, those provisions cannot be used to compel a legal representative to represent a firm in criminal proceedings, and an order fixing such representation is unsustainable. en-us Fri, 05 Dec 1997 00:00:00 +0530 Tue, 08 Sep 2009 15:04:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16551 Section 305 of the Code of Criminal Procedure applies only to an accused that is a corporation or registered society, and a partnership firm does not fall within that definition because it is not an incorporated company, other body corporate, or registered society. The Income-tax Act provisions relied on by the Revenue, including sections 159(6), 189(3) and 189(5), relate to penalty proceedings under Chapter XXI and do not authorise representation in prosecutions and offences under Chapter XXII. As a result, those provisions cannot be used to compel a legal representative to represent a firm in criminal proceedings, and an order fixing such representation is unsustainable. Case-Laws Income Tax Fri, 05 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16551