https://www.taxtmi.com/caselaws?id=431442 Liability under Section 141 of the Negotiable Instruments Act depends on the role actually played in the company's affairs when the offence is committed, not merely on designation. In cheque dishonour complaints, the complaint and supporting material indicated that the cheques were issued after the director's appointment, and the incorporation records described him as a promoter and non-executive director. The material was treated as sufficient at the summoning stage to suggest direct or indirect involvement in the company's business, so the plea that a non-executive designation by itself excluded liability was not accepted for quashing. Defences based on confirmation letters and similar factual disputes were left for trial. en-us Wed, 07 Dec 2022 00:00:00 +0530 Wed, 14 Dec 2022 09:05:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431442 Liability under Section 141 of the Negotiable Instruments Act depends on the role actually played in the company's affairs when the offence is committed, not merely on designation. In cheque dishonour complaints, the complaint and supporting material indicated that the cheques were issued after the director's appointment, and the incorporation records described him as a promoter and non-executive director. The material was treated as sufficient at the summoning stage to suggest direct or indirect involvement in the company's business, so the plea that a non-executive designation by itself excluded liability was not accepted for quashing. Defences based on confirmation letters and similar factual disputes were left for trial. Case-Laws Indian Laws Wed, 07 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431442