https://www.taxtmi.com/caselaws?id=459940 For prosecution under Section 138 read with Section 141 of the Negotiable Instruments Act, a Hindu Undivided Family is not treated as a "company" or an association of persons, because such status requires volition and a common purpose, which are absent where membership arises by birth. On that construction, vicarious liability under Section 141 cannot be excluded merely because the HUF was not impleaded as an accused. The complaint against the Karta or other members was therefore maintainable, and the challenge based on non-impleadment of the HUF failed. en-us Thu, 07 Apr 2016 00:00:00 +0530 Sat, 04 Jan 2025 14:47:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459940 For prosecution under Section 138 read with Section 141 of the Negotiable Instruments Act, a Hindu Undivided Family is not treated as a "company" or an association of persons, because such status requires volition and a common purpose, which are absent where membership arises by birth. On that construction, vicarious liability under Section 141 cannot be excluded merely because the HUF was not impleaded as an accused. The complaint against the Karta or other members was therefore maintainable, and the challenge based on non-impleadment of the HUF failed. Case-Laws Indian Laws Thu, 07 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459940