https://www.taxtmi.com/caselaws?id=281442 A director or officer cannot be proceeded against under the Negotiable Instruments Act unless the complaint contains specific averments showing his role and involvement in the transaction or offence. Unsupported assertions that he was the cheque signatory were insufficient here, particularly where no cheque copy was produced and the record showed resignation before presentation of the cheque had been accepted. The dishonour for insufficiency of funds did not alter the position because liability depended on the respondent's connection with the offence at the material time. The Delhi HC upheld the discharge of accused No. 5 and dismissed the revision petition. en-us Wed, 31 Jan 2007 00:00:00 +0530 Wed, 19 Jun 2019 10:57:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281442 A director or officer cannot be proceeded against under the Negotiable Instruments Act unless the complaint contains specific averments showing his role and involvement in the transaction or offence. Unsupported assertions that he was the cheque signatory were insufficient here, particularly where no cheque copy was produced and the record showed resignation before presentation of the cheque had been accepted. The dishonour for insufficiency of funds did not alter the position because liability depended on the respondent's connection with the offence at the material time. The Delhi HC upheld the discharge of accused No. 5 and dismissed the revision petition. Case-Laws Indian Laws Wed, 31 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281442