https://www.taxtmi.com/caselaws?id=291774 State liability for payments made on forged cheques depends on the nature of the function performed by treasury officials. Where the officials act under statutory duties, rather than in the course of a commercial or private business undertaking, ordinary vicarious liability for torts does not apply. The treasury staff were negligent in failing to compare signatures with specimen signatures, but the treasury arrangements for District Board cheques did not convert the State's role into banking or a commercial enterprise. On that basis, the State was treated as immune from liability on the facts discussed. en-us Tue, 22 Jun 1954 00:00:00 +0530 Tue, 24 Nov 2020 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291774 State liability for payments made on forged cheques depends on the nature of the function performed by treasury officials. Where the officials act under statutory duties, rather than in the course of a commercial or private business undertaking, ordinary vicarious liability for torts does not apply. The treasury staff were negligent in failing to compare signatures with specimen signatures, but the treasury arrangements for District Board cheques did not convert the State's role into banking or a commercial enterprise. On that basis, the State was treated as immune from liability on the facts discussed. Case-Laws Indian Laws Tue, 22 Jun 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291774