https://www.taxtmi.com/caselaws?id=301795 Where a cheque is issued on behalf of a partnership firm, prosecution under Section 138 of the Negotiable Instruments Act read with Section 141 requires compliance with the statutory pre-conditions, including notice to the firm and arraignment of the firm as the principal offender. Vicarious liability cannot be fastened on the partner alone if the firm is neither issued notice nor impleaded as an accused. On the stated facts, the cheque was drawn for the firm, but notice was served only on the partner and the firm was not made a party, so the complaint failed to meet the legal requirements for prosecution and was not maintainable against the partner alone. en-us Wed, 26 Aug 2020 00:00:00 +0530 Wed, 20 Apr 2022 20:11:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301795 Where a cheque is issued on behalf of a partnership firm, prosecution under Section 138 of the Negotiable Instruments Act read with Section 141 requires compliance with the statutory pre-conditions, including notice to the firm and arraignment of the firm as the principal offender. Vicarious liability cannot be fastened on the partner alone if the firm is neither issued notice nor impleaded as an accused. On the stated facts, the cheque was drawn for the firm, but notice was served only on the partner and the firm was not made a party, so the complaint failed to meet the legal requirements for prosecution and was not maintainable against the partner alone. Case-Laws Indian Laws Wed, 26 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301795