https://www.taxtmi.com/caselaws?id=423648 The court set aside the acquittal and remanded the case for recording conviction against the accused persons. It held that the demand notice was validly served on the company, attributing intent to the director. The court emphasized the importance of correctly interpreting penal statutes and corporate criminal liability principles, maintaining that arraigning the company was not necessary in this case. The trial court was directed to convict and sentence the accused within three weeks. en-us Thu, 09 Jun 2022 00:00:00 +0530 Sat, 11 Jun 2022 08:58:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423648 The court set aside the acquittal and remanded the case for recording conviction against the accused persons. It held that the demand notice was validly served on the company, attributing intent to the director. The court emphasized the importance of correctly interpreting penal statutes and corporate criminal liability principles, maintaining that arraigning the company was not necessary in this case. The trial court was directed to convict and sentence the accused within three weeks. Case-Laws Indian Laws Thu, 09 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423648