https://www.taxtmi.com/caselaws?id=297208 Vicarious criminal liability for an offence by a company arises only if the prosecution strictly proves that the officer was, at the time of the offence, in charge of and responsible for the company's business, or proves that the offence occurred with the officer's consent, connivance, or neglect. The evidence showed that the secretary only checked accounts and cash and was not in daily control of the milk-selling business, which was run by the clerk. That evidence did not satisfy either statutory basis of liability, so the secretary's acquittal was correctly sustained and the appeal failed. en-us Thu, 19 Sep 1957 00:00:00 +0530 Mon, 23 Aug 2021 14:16:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297208 Vicarious criminal liability for an offence by a company arises only if the prosecution strictly proves that the officer was, at the time of the offence, in charge of and responsible for the company's business, or proves that the offence occurred with the officer's consent, connivance, or neglect. The evidence showed that the secretary only checked accounts and cash and was not in daily control of the milk-selling business, which was run by the clerk. That evidence did not satisfy either statutory basis of liability, so the secretary's acquittal was correctly sustained and the appeal failed. Case-Laws Central Excise Thu, 19 Sep 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297208