https://www.taxtmi.com/caselaws?id=308363 Specific allegations are required to sustain criminal charges of cheating, criminal breach of trust, conspiracy, or related offences; vague and omnibus averments, without a distinct overt act, were held insufficient. A later-appointed director could not be fastened with liability on a theory of continuing offence or vicarious liability for a transaction that predated his entry, absent material showing participation from inception. The complaint was also treated as stale, with unexplained delay, serious doubt on territorial jurisdiction, and mechanical issuance of process. On these grounds, the proceedings were quashed as an abuse of process, the dispute being essentially civil in character. en-us Tue, 20 Aug 2013 00:00:00 +0530 Tue, 20 Jun 2023 16:27:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308363 Specific allegations are required to sustain criminal charges of cheating, criminal breach of trust, conspiracy, or related offences; vague and omnibus averments, without a distinct overt act, were held insufficient. A later-appointed director could not be fastened with liability on a theory of continuing offence or vicarious liability for a transaction that predated his entry, absent material showing participation from inception. The complaint was also treated as stale, with unexplained delay, serious doubt on territorial jurisdiction, and mechanical issuance of process. On these grounds, the proceedings were quashed as an abuse of process, the dispute being essentially civil in character. Case-Laws Indian Laws Tue, 20 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308363