https://www.taxtmi.com/caselaws?id=439320 Section 138 prosecution for cheque dishonour against a director or proprietor was held not maintainable where the company was not arraigned as an accused. Applying Section 141, the Court reiterated that vicarious liability for company-related offences arises only when the company, as the principal offender, is prosecuted, and that penal provisions must be strictly construed. The complaint also lacked necessary averments showing the accused's role in the conduct of the company's business. On these grounds, no basis was found to interfere with the acquittal, and leave to appeal was refused. en-us Tue, 06 Jun 2023 00:00:00 +0530 Wed, 21 Jun 2023 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439320 Section 138 prosecution for cheque dishonour against a director or proprietor was held not maintainable where the company was not arraigned as an accused. Applying Section 141, the Court reiterated that vicarious liability for company-related offences arises only when the company, as the principal offender, is prosecuted, and that penal provisions must be strictly construed. The complaint also lacked necessary averments showing the accused's role in the conduct of the company's business. On these grounds, no basis was found to interfere with the acquittal, and leave to appeal was refused. Case-Laws Indian Laws Tue, 06 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439320