https://www.taxtmi.com/caselaws?id=304303 For company offences under Section 141, the persons to be proceeded against cannot be identified in the abstract at the initiation stage because liability depends on factual material on record. Pre-charge material, including the complainant's case and any material placed by summoned persons, is relevant, and the trial court must assess it when framing charge. The proviso allowing a defence of lack of knowledge or due diligence also requires examination of record-based facts. Any apparent conflict between earlier two-Judge Bench decisions was not resolved in this proceeding and is left for consideration by the court at the charge-framing stage. Appeals were disposed of without quashing at this stage. en-us Wed, 28 Jan 1998 00:00:00 +0530 Mon, 19 Sep 2022 11:00:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304303 For company offences under Section 141, the persons to be proceeded against cannot be identified in the abstract at the initiation stage because liability depends on factual material on record. Pre-charge material, including the complainant's case and any material placed by summoned persons, is relevant, and the trial court must assess it when framing charge. The proviso allowing a defence of lack of knowledge or due diligence also requires examination of record-based facts. Any apparent conflict between earlier two-Judge Bench decisions was not resolved in this proceeding and is left for consideration by the court at the charge-framing stage. Appeals were disposed of without quashing at this stage. Case-Laws Indian Laws Wed, 28 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304303