https://www.taxtmi.com/caselaws?id=296449 Rule 70(2) of the Andhra Pradesh (Agricultural Produce and Live-Stock) Markets Rules, 1969 fastens liability on the licensed person who fails to comply with a direction to produce account books and records. Where the complaint showed the licensed person to be the firm, and notices were issued to the firm through its manager, the partners could not be prosecuted merely by virtue of their status. In the absence of specific averments that individual notices were served on each partner or that any partner personally committed an act of omission or commission constituting the offence, no prima facie case was made out against them. The criminal proceedings against the partners were quashed. en-us Mon, 19 Nov 1984 00:00:00 +0530 Wed, 21 Jul 2021 18:28:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296449 Rule 70(2) of the Andhra Pradesh (Agricultural Produce and Live-Stock) Markets Rules, 1969 fastens liability on the licensed person who fails to comply with a direction to produce account books and records. Where the complaint showed the licensed person to be the firm, and notices were issued to the firm through its manager, the partners could not be prosecuted merely by virtue of their status. In the absence of specific averments that individual notices were served on each partner or that any partner personally committed an act of omission or commission constituting the offence, no prima facie case was made out against them. The criminal proceedings against the partners were quashed. Case-Laws Indian Laws Mon, 19 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296449