https://www.taxtmi.com/caselaws?id=299240 Mere non-payment of dues did not by itself disclose cheating or criminal breach of trust, because the FIR contained no allegation of entrustment, dishonest misappropriation, or dishonest inducement at the inception of the transaction; the directors could not be proceeded against vicariously when the company was not arraigned as an accused. A prosecution under Section 138 of the Negotiable Instruments Act also required a proper complaint by the payee or holder in due course after statutory notice, and an FIR and police report were not a substitute for that ; where the cheque was issued on behalf of a company, the company had to be made an accused before liability could be fastened on its directors or signatory. The proceedings were quashed as an abuse of process. en-us Tue, 21 Aug 2018 00:00:00 +0530 Tue, 07 Dec 2021 20:23:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299240 Mere non-payment of dues did not by itself disclose cheating or criminal breach of trust, because the FIR contained no allegation of entrustment, dishonest misappropriation, or dishonest inducement at the inception of the transaction; the directors could not be proceeded against vicariously when the company was not arraigned as an accused. A prosecution under Section 138 of the Negotiable Instruments Act also required a proper complaint by the payee or holder in due course after statutory notice, and an FIR and police report were not a substitute for that ; where the cheque was issued on behalf of a company, the company had to be made an accused before liability could be fastened on its directors or signatory. The proceedings were quashed as an abuse of process. Case-Laws Indian Laws Tue, 21 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299240