https://www.taxtmi.com/caselaws?id=300259 Section 141 of the Negotiable Instruments Act permits prosecution of a partner for a firm's offence under Section 138 even if the firm is not separately arraigned, because the firm is treated as a company for vicarious liability purposes. However, service of the statutory notice under Section 138 proviso (b) remains a mandatory precondition. A notice addressed to an individual as proprietor, when the complaint alleges a partnership firm, does not validly notify the actual drawer entity. The notice was therefore invalid, the complaint could not be sustained, and the acquittal was affirmed. en-us Thu, 31 Jan 2008 00:00:00 +0530 Wed, 19 Jan 2022 18:53:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300259 Section 141 of the Negotiable Instruments Act permits prosecution of a partner for a firm's offence under Section 138 even if the firm is not separately arraigned, because the firm is treated as a company for vicarious liability purposes. However, service of the statutory notice under Section 138 proviso (b) remains a mandatory precondition. A notice addressed to an individual as proprietor, when the complaint alleges a partnership firm, does not validly notify the actual drawer entity. The notice was therefore invalid, the complaint could not be sustained, and the acquittal was affirmed. Case-Laws Indian Laws Thu, 31 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300259