https://www.taxtmi.com/caselaws?id=432765 Unimpeachable material showing that a former director had resigned long before the alleged company-law defaults can defeat criminal liability for those later defaults. The court noted that the accused had ceased to be a director in 1995, while the alleged non-compliance related to 2008-2009 and 2009-2010, and that prior regulatory material had already recorded no action against him after his cessation. On those facts, the allegations could not fasten responsibility for the company's affairs at the relevant time, and continuation of the proceedings would amount to abuse of process. The proceedings were therefore quashed. en-us Mon, 07 Nov 2022 00:00:00 +0530 Thu, 12 Jan 2023 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432765 Unimpeachable material showing that a former director had resigned long before the alleged company-law defaults can defeat criminal liability for those later defaults. The court noted that the accused had ceased to be a director in 1995, while the alleged non-compliance related to 2008-2009 and 2009-2010, and that prior regulatory material had already recorded no action against him after his cessation. On those facts, the allegations could not fasten responsibility for the company's affairs at the relevant time, and continuation of the proceedings would amount to abuse of process. The proceedings were therefore quashed. Case-Laws Companies Law Mon, 07 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432765