https://www.taxtmi.com/caselaws?id=450106 When a company is in liquidation, it can be represented in criminal proceedings only by the provisional liquidator or a person authorised by him. Section 305 CrPC allows corporate representation, but that general facility yields to Section 457 of the Companies Act, 1956 once liquidation begins. Because no authorisation existed in favour of the petitioner, the charge against the company could not validly be framed through him and had to be substituted by representation through the provisional liquidator. The petitioner's individual liability was not disturbed. en-us Mon, 26 Feb 2024 00:00:00 +0530 Wed, 28 Feb 2024 08:35:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450106 When a company is in liquidation, it can be represented in criminal proceedings only by the provisional liquidator or a person authorised by him. Section 305 CrPC allows corporate representation, but that general facility yields to Section 457 of the Companies Act, 1956 once liquidation begins. Because no authorisation existed in favour of the petitioner, the charge against the company could not validly be framed through him and had to be substituted by representation through the provisional liquidator. The petitioner's individual liability was not disturbed. Case-Laws FEMA Mon, 26 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450106