https://www.taxtmi.com/caselaws?id=295062 A complaint under Section 138 of the Negotiable Instruments Act was held not maintainable against partners alone where the partnership firm was not arraigned as an accused, even though the complaint described them as partners and the cheques were drawn on the firm's account. Applying strict construction to Section 141, the court stated that the firm is the principal offender and vicarious liability of partners arises only when the firm itself is made an accused. As the firm was absent from the array of parties, prosecution against the applicant could not continue and quashing was warranted. en-us Tue, 19 Jan 2016 00:00:00 +0530 Tue, 18 May 2021 08:29:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295062 A complaint under Section 138 of the Negotiable Instruments Act was held not maintainable against partners alone where the partnership firm was not arraigned as an accused, even though the complaint described them as partners and the cheques were drawn on the firm's account. Applying strict construction to Section 141, the court stated that the firm is the principal offender and vicarious liability of partners arises only when the firm itself is made an accused. As the firm was absent from the array of parties, prosecution against the applicant could not continue and quashing was warranted. Case-Laws Indian Laws Tue, 19 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295062