https://www.taxtmi.com/caselaws?id=755234 Section 138 of the Negotiable Instruments Act fastens liability on the drawer of the cheque, while Section 141 extends vicarious liability only in the case of a company, firm, or similar association. A proprietorship concern does not attract that framework in the same manner as a company or firm. A person who is neither the proprietor nor the drawer, and whose role is limited to signing a distributorship agreement or being described as an authorised signatory, cannot be prosecuted under Section 138 through Section 141. The complaint was quashed against such a person. en-us Mon, 15 Apr 2024 00:00:00 +0530 Wed, 10 Jul 2024 07:59:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755234 Section 138 of the Negotiable Instruments Act fastens liability on the drawer of the cheque, while Section 141 extends vicarious liability only in the case of a company, firm, or similar association. A proprietorship concern does not attract that framework in the same manner as a company or firm. A person who is neither the proprietor nor the drawer, and whose role is limited to signing a distributorship agreement or being described as an authorised signatory, cannot be prosecuted under Section 138 through Section 141. The complaint was quashed against such a person. Case-Laws Indian Laws Mon, 15 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755234