https://www.taxtmi.com/caselaws?id=300742 Vicarious criminal liability of company directors under Section 141 of the Negotiable Instruments Act arises only where the complaint specifically avers that they were in charge of, and responsible for, the conduct of the company's business at the time of the offence. Mere statements that persons were directors or active participants in management are insufficient. As the complaint contained no foundational averment linking the respondents to responsibility for the company's affairs when the cheque offence occurred, the summoning order could not be sustained. The revisional court was therefore right in closing the proceedings, and the challenge to that order was dismissed. en-us Mon, 20 Aug 2018 00:00:00 +0530 Tue, 22 Feb 2022 18:36:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300742 Vicarious criminal liability of company directors under Section 141 of the Negotiable Instruments Act arises only where the complaint specifically avers that they were in charge of, and responsible for, the conduct of the company's business at the time of the offence. Mere statements that persons were directors or active participants in management are insufficient. As the complaint contained no foundational averment linking the respondents to responsibility for the company's affairs when the cheque offence occurred, the summoning order could not be sustained. The revisional court was therefore right in closing the proceedings, and the challenge to that order was dismissed. Case-Laws Indian Laws Mon, 20 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300742