https://www.taxtmi.com/caselaws?id=295043 Criminal liability of directors or connected officers cannot be presumed from designation alone. Under the Companies Act, complaints must contain specific averments showing that the accused were officers in default or otherwise responsible for the company's alleged non-compliance; absent such pleadings, the proceedings were held unsustainable. Under the Indian Penal Code, a prima facie offence was not disclosed where the certificate did not attribute signing, fabrication, false certification, common intention, conspiracy, or abetment to the petitioners. The proceedings and process against them were therefore quashed on the pleadings and materials before the Court. en-us Fri, 08 Aug 1997 00:00:00 +0530 Mon, 17 May 2021 09:55:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295043 Criminal liability of directors or connected officers cannot be presumed from designation alone. Under the Companies Act, complaints must contain specific averments showing that the accused were officers in default or otherwise responsible for the company's alleged non-compliance; absent such pleadings, the proceedings were held unsustainable. Under the Indian Penal Code, a prima facie offence was not disclosed where the certificate did not attribute signing, fabrication, false certification, common intention, conspiracy, or abetment to the petitioners. The proceedings and process against them were therefore quashed on the pleadings and materials before the Court. Case-Laws Companies Law Fri, 08 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295043