https://www.taxtmi.com/caselaws?id=449512 For offences committed by a company under the Bengal Excise Act, 1909, the company is the primary offender and directors face only derivative vicarious liability. Section 46B contemplates proceedings against the company and the persons in charge of its affairs, but where the company is not arraigned as an accused, the statutory basis for fastening liability on a director is not available. In such circumstances, prosecution against the director is not maintainable and the proceeding is liable to be quashed. en-us Fri, 02 Feb 2024 00:00:00 +0530 Tue, 13 Feb 2024 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449512 For offences committed by a company under the Bengal Excise Act, 1909, the company is the primary offender and directors face only derivative vicarious liability. Section 46B contemplates proceedings against the company and the persons in charge of its affairs, but where the company is not arraigned as an accused, the statutory basis for fastening liability on a director is not available. In such circumstances, prosecution against the director is not maintainable and the proceeding is liable to be quashed. Case-Laws VAT and Sales Tax Fri, 02 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449512