https://www.taxtmi.com/caselaws?id=307380 Where a cheque is drawn on a company's account, the company is treated as the drawer and the principal accused in a Section 138 prosecution, so statutory demand notice must be served on the company and the complaint must contain foundational averments identifying it as the drawer. The note states that later impleadment of the company through Section 319 CrPC does not cure an original defect in notice or pleading, and does not by itself sustain cognizance. Because the director's liability is only vicarious, the prosecution against the director also fails if the drawer company is not validly proceeded against. en-us Fri, 16 Mar 2018 00:00:00 +0530 Mon, 10 Apr 2023 08:54:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307380 Where a cheque is drawn on a company's account, the company is treated as the drawer and the principal accused in a Section 138 prosecution, so statutory demand notice must be served on the company and the complaint must contain foundational averments identifying it as the drawer. The note states that later impleadment of the company through Section 319 CrPC does not cure an original defect in notice or pleading, and does not by itself sustain cognizance. Because the director's liability is only vicarious, the prosecution against the director also fails if the drawer company is not validly proceeded against. Case-Laws Indian Laws Fri, 16 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307380