https://www.taxtmi.com/caselaws?id=417287 A complaint under Section 138 read with Section 141 of the Negotiable Instruments Act was held not maintainable against a partner alone where the partnership firm that issued the cheque was not arraigned as an accused. Section 141 treats the firm as the principal offender and extends vicarious liability to persons in charge of its business only through that statutory fiction. Mere reference to the firm in the cause title, without impleading it in its own capacity, was insufficient. As a result, proceedings against the partner were liable to be quashed. en-us Thu, 18 Nov 2021 00:00:00 +0530 Thu, 20 Jan 2022 08:25:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417287 A complaint under Section 138 read with Section 141 of the Negotiable Instruments Act was held not maintainable against a partner alone where the partnership firm that issued the cheque was not arraigned as an accused. Section 141 treats the firm as the principal offender and extends vicarious liability to persons in charge of its business only through that statutory fiction. Mere reference to the firm in the cause title, without impleading it in its own capacity, was insufficient. As a result, proceedings against the partner were liable to be quashed. Case-Laws Indian Laws Thu, 18 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417287