https://www.taxtmi.com/article/detailed?id=10493 Section 138 makes cheque dishonor a criminal offence and Section 141 limits vicarious criminal liability to persons who were "in charge of and responsible" for the conduct of the business or whose consent, connivance or neglect attributable to the offence is proved. The prosecution must plead and prove these prerequisites; mere status as guarantor, partner, director or officer does not by itself attract criminal liability, which cannot be premised solely on civil obligations or guarantee arrangements. en-us Wed, 29 Jun 2022 09:41:03 +0530 Wed, 29 Jun 2022 09:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10493 Section 138 makes cheque dishonor a criminal offence and Section 141 limits vicarious criminal liability to persons who were "in charge of and responsible" for the conduct of the business or whose consent, connivance or neglect attributable to the offence is proved. The prosecution must plead and prove these prerequisites; mere status as guarantor, partner, director or officer does not by itself attract criminal liability, which cannot be premised solely on civil obligations or guarantee arrangements. Articles Other Topics Wed, 29 Jun 2022 09:41:03 +0530 https://www.taxtmi.com/article/detailed?id=10493