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    <title>2003 (1) TMI 759 - MADRAS HIGH COURT</title>
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    <description>A bare allegation that accused persons were partners and were in charge of a firm is insufficient to sustain prosecution under the Negotiable Instruments Act when partnership is promptly denied and the complainant produces no supporting deed or material. Vicarious liability also requires specific averments of consent, connivance, or neglect where the accused are said not to be partners or responsible persons; absent those factual foundations, proceedings cannot be sustained. An order refusing to drop such proceedings is not merely interlocutory if it finally determines the accused&#039;s liability on that issue, so revision remains maintainable.</description>
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    <pubDate>Fri, 24 Jan 2003 00:00:00 +0530</pubDate>
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      <title>2003 (1) TMI 759 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=303042</link>
      <description>A bare allegation that accused persons were partners and were in charge of a firm is insufficient to sustain prosecution under the Negotiable Instruments Act when partnership is promptly denied and the complainant produces no supporting deed or material. Vicarious liability also requires specific averments of consent, connivance, or neglect where the accused are said not to be partners or responsible persons; absent those factual foundations, proceedings cannot be sustained. An order refusing to drop such proceedings is not merely interlocutory if it finally determines the accused&#039;s liability on that issue, so revision remains maintainable.</description>
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      <pubDate>Fri, 24 Jan 2003 00:00:00 +0530</pubDate>
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