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    <title>2024 (2) TMI 191 - CALCUTTA HIGH COURT</title>
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    <description>Specific averments that the accused were in charge of, and responsible for, the company&#039;s business are necessary to sustain vicarious liability under Section 141 of the Negotiable Instruments Act, 1881. As the complaint described the petitioners&#039; role in the transaction, their representation of the company, and their involvement in the cheque issuance and underlying dealings, a prima facie case was made out and prosecution under Sections 138 and 141 was maintainable. A company cannot, however, be subjected to a warrant of arrest or attachment as if it were a person evading arrest; coercive process against the corporate accused fell outside the procedural scheme for service on corporations and was set aside.</description>
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    <pubDate>Tue, 30 Jan 2024 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=449040</link>
      <description>Specific averments that the accused were in charge of, and responsible for, the company&#039;s business are necessary to sustain vicarious liability under Section 141 of the Negotiable Instruments Act, 1881. As the complaint described the petitioners&#039; role in the transaction, their representation of the company, and their involvement in the cheque issuance and underlying dealings, a prima facie case was made out and prosecution under Sections 138 and 141 was maintainable. A company cannot, however, be subjected to a warrant of arrest or attachment as if it were a person evading arrest; coercive process against the corporate accused fell outside the procedural scheme for service on corporations and was set aside.</description>
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