https://www.taxtmi.com/caselaws?id=418359 Section 141 of the Negotiable Instruments Act applies only to a company, partnership firm or association of persons, and not to a sole proprietorship concern. Where the record showed that Ayyappa Traders was a proprietorship and the cheque-signing accused was the proprietor, the complaint could not fasten vicarious liability on persons merely described as partners. The proceedings were therefore not maintainable against the alleged partners and were quashed to that extent, while the prosecution against the proprietor who issued the cheques was permitted to continue. en-us Fri, 07 Jan 2022 00:00:00 +0530 Wed, 16 Feb 2022 08:10:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418359 Section 141 of the Negotiable Instruments Act applies only to a company, partnership firm or association of persons, and not to a sole proprietorship concern. Where the record showed that Ayyappa Traders was a proprietorship and the cheque-signing accused was the proprietor, the complaint could not fasten vicarious liability on persons merely described as partners. The proceedings were therefore not maintainable against the alleged partners and were quashed to that extent, while the prosecution against the proprietor who issued the cheques was permitted to continue. Case-Laws Indian Laws Fri, 07 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418359