https://www.taxtmi.com/caselaws?id=442686 Criminal prosecution for alleged falsification of company accounts was quashed against former directors who had resigned before the relevant period, because the complaint itself showed they had ceased to hold office and contained no specific averment of their role when the accounts were prepared or filed. A later complaint based on the same factual matrix, same core accusations under company and penal law, and only a minor additional accused was treated as a repeat prosecution on the same cause of action and was quashed. Allegations against persons specifically linked to signing the relevant documents were left to proceed to trial. en-us Fri, 18 Aug 2023 00:00:00 +0530 Thu, 07 Sep 2023 21:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442686 Criminal prosecution for alleged falsification of company accounts was quashed against former directors who had resigned before the relevant period, because the complaint itself showed they had ceased to hold office and contained no specific averment of their role when the accounts were prepared or filed. A later complaint based on the same factual matrix, same core accusations under company and penal law, and only a minor additional accused was treated as a repeat prosecution on the same cause of action and was quashed. Allegations against persons specifically linked to signing the relevant documents were left to proceed to trial. Case-Laws Companies Law Fri, 18 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442686