https://www.taxtmi.com/caselaws?id=376273 Arraignment of the company is mandatory for a prosecution under Sections 138 and 141 of the Negotiable Instruments Act where liability of a director is vicarious. A complaint filed only against the director, without making the company an accused, is not maintainable. The statutory requirements under the proviso to Section 138, including notice of demand and failure to pay within the prescribed period, must also be satisfied before prosecution can proceed. Where notice was not served on the company, the defect could not be cured by later impleadment of the company at the stage of proceedings, and the complaint was quashed. en-us Thu, 17 Jan 2019 00:00:00 +0530 Tue, 19 Apr 2022 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376273 Arraignment of the company is mandatory for a prosecution under Sections 138 and 141 of the Negotiable Instruments Act where liability of a director is vicarious. A complaint filed only against the director, without making the company an accused, is not maintainable. The statutory requirements under the proviso to Section 138, including notice of demand and failure to pay within the prescribed period, must also be satisfied before prosecution can proceed. Where notice was not served on the company, the defect could not be cured by later impleadment of the company at the stage of proceedings, and the complaint was quashed. Case-Laws Indian Laws Thu, 17 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376273