https://www.taxtmi.com/caselaws?id=297585 A non-executive director could not be fastened with criminal liability under the Penal Code merely because of board membership, signing balance sheets, or alleged non-interference in the acts of other accused. The Court applied the settled principle that vicarious liability cannot be presumed unless the statute expressly creates it, and held that abetment requires specific material showing mens rea and a positive act of participation. Passive association, negligence, or carelessness was insufficient to establish conspiracy or abetment. In the absence of material showing active involvement and criminal intent, the criminal proceedings against the director were quashed. en-us Tue, 13 Aug 2019 00:00:00 +0530 Fri, 10 Sep 2021 21:01:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297585 A non-executive director could not be fastened with criminal liability under the Penal Code merely because of board membership, signing balance sheets, or alleged non-interference in the acts of other accused. The Court applied the settled principle that vicarious liability cannot be presumed unless the statute expressly creates it, and held that abetment requires specific material showing mens rea and a positive act of participation. Passive association, negligence, or carelessness was insufficient to establish conspiracy or abetment. In the absence of material showing active involvement and criminal intent, the criminal proceedings against the director were quashed. Case-Laws Indian Laws Tue, 13 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297585