https://www.taxtmi.com/caselaws?id=287497 Liability for non-compliance with Sections 73(2A) and 73(3) of the Companies Act, 1956 attached to the company and to directors who were officers in default. Section 5 confined that category to specified managerial personnel, persons acting under board directions, persons specially charged with compliance, or, in some cases, all directors. An alternate director was named in the complaint, but the pleading itself showed he was neither a managing director, whole-time director, manager, secretary, nor otherwise averred to be an officer in default. In the absence of any such averment, process against him was unsustainable and the complaint was liable to be quashed as against him. en-us Wed, 22 Dec 1999 00:00:00 +0530 Thu, 16 Apr 2020 13:10:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287497 Liability for non-compliance with Sections 73(2A) and 73(3) of the Companies Act, 1956 attached to the company and to directors who were officers in default. Section 5 confined that category to specified managerial personnel, persons acting under board directions, persons specially charged with compliance, or, in some cases, all directors. An alternate director was named in the complaint, but the pleading itself showed he was neither a managing director, whole-time director, manager, secretary, nor otherwise averred to be an officer in default. In the absence of any such averment, process against him was unsustainable and the complaint was liable to be quashed as against him. Case-Laws Companies Law Wed, 22 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287497