https://www.taxtmi.com/caselaws?id=295073 Criminal prosecution of a company officer cannot proceed on mere designation as Managing Director; the complaint must contain specific averments that he was in charge of and responsible for the conduct of the company's business at the relevant time. Where the complaint attributes no individual act to the officer, does not clearly plead the statutory basis for vicarious liability, and the company itself is not arrayed as an accused, the foundational requirements for proceeding against the officer are not satisfied. On that footing, the proceedings against the appellant were quashed and the High Court order was set aside. en-us Fri, 07 Jul 2017 00:00:00 +0530 Tue, 18 May 2021 08:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295073 Criminal prosecution of a company officer cannot proceed on mere designation as Managing Director; the complaint must contain specific averments that he was in charge of and responsible for the conduct of the company's business at the relevant time. Where the complaint attributes no individual act to the officer, does not clearly plead the statutory basis for vicarious liability, and the company itself is not arrayed as an accused, the foundational requirements for proceeding against the officer are not satisfied. On that footing, the proceedings against the appellant were quashed and the High Court order was set aside. Case-Laws Indian Laws Fri, 07 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295073