https://www.taxtmi.com/caselaws?id=766869 Liability under Section 138 of the Negotiable Instruments Act, 1881 can extend to a person other than the cheque signatory only if the complaint specifically alleges that, at the time of the offence, the person was in charge of and responsible for the conduct of the company's business under Section 141(1). A bare prosecution against a non-signatory is insufficient unless both statutory ingredients are pleaded. As the complaints contained no assertion that the appellant was in charge of the company's business when the offence was committed, prosecution under Section 138 read with Section 141 was not maintainable and the cognizance order was quashed against the appellant. en-us Wed, 29 Jan 2025 00:00:00 +0530 Wed, 08 Apr 2026 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766869 Liability under Section 138 of the Negotiable Instruments Act, 1881 can extend to a person other than the cheque signatory only if the complaint specifically alleges that, at the time of the offence, the person was in charge of and responsible for the conduct of the company's business under Section 141(1). A bare prosecution against a non-signatory is insufficient unless both statutory ingredients are pleaded. As the complaints contained no assertion that the appellant was in charge of the company's business when the offence was committed, prosecution under Section 138 read with Section 141 was not maintainable and the cognizance order was quashed against the appellant. Case-Laws Indian Laws Wed, 29 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766869