https://www.taxtmi.com/caselaws?id=311446 Vicarious criminal liability of a company officer requires specific averments that the person was in charge of, and responsible for, the company's business when the offence occurred. Mere later appointment as General Manager, without pleaded facts or supporting material showing responsibility at the relevant time, is insufficient to sustain summons or criminal proceedings. In the absence of such foundational allegations, process cannot validly be issued against the officer, and the complaint cannot stand against her. The proceedings against the petitioner were quashed. en-us Thu, 04 Oct 2007 00:00:00 +0530 Tue, 26 Dec 2023 15:14:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311446 Vicarious criminal liability of a company officer requires specific averments that the person was in charge of, and responsible for, the company's business when the offence occurred. Mere later appointment as General Manager, without pleaded facts or supporting material showing responsibility at the relevant time, is insufficient to sustain summons or criminal proceedings. In the absence of such foundational allegations, process cannot validly be issued against the officer, and the complaint cannot stand against her. The proceedings against the petitioner were quashed. Case-Laws Indian Laws Thu, 04 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311446