https://www.taxtmi.com/caselaws?id=412997 A complaint under Section 200 CrPC requires the Magistrate to apply mind to the allegations and supporting material before issuing summons, and summoning an accused is a serious matter. Where company officers are sought to be prosecuted, the complaint must contain specific averments showing each accused's individual role in the alleged wrongdoing; mere designation as Chairman, Managing Director, Executive Director, Deputy General Manager, planner or executor is not enough. In the absence of a statutory basis for vicarious liability, criminal liability cannot be fastened automatically on directors or officers simply because they control the company. A prima facie case must be shown against each accused, and the process issued against the company officials was set aside. en-us Mon, 27 Sep 2021 00:00:00 +0530 Thu, 25 Nov 2021 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412997 A complaint under Section 200 CrPC requires the Magistrate to apply mind to the allegations and supporting material before issuing summons, and summoning an accused is a serious matter. Where company officers are sought to be prosecuted, the complaint must contain specific averments showing each accused's individual role in the alleged wrongdoing; mere designation as Chairman, Managing Director, Executive Director, Deputy General Manager, planner or executor is not enough. In the absence of a statutory basis for vicarious liability, criminal liability cannot be fastened automatically on directors or officers simply because they control the company. A prima facie case must be shown against each accused, and the process issued against the company officials was set aside. Case-Laws Indian Laws Mon, 27 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412997