https://www.taxtmi.com/caselaws?id=42095 Where alleged offences are attributed to a partnership firm, prosecution of an individual partner alone is not maintainable unless the firm is impleaded as an accused under the statutory scheme governing company-style vicarious liability. The complaint and evidence showed that the alleged wrongdoing arose from the firm's business, not the partner's personal capacity, so liability attached primarily to the firm and persons in charge of its business. Because the firm was not prosecuted, the proceeding against the partner alone was legally unsustainable and was quashed; the revisional application succeeded and the criminal proceeding was set aside. en-us Wed, 18 Nov 1981 00:00:00 +0530 Wed, 09 Jun 2010 10:58:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42095 Where alleged offences are attributed to a partnership firm, prosecution of an individual partner alone is not maintainable unless the firm is impleaded as an accused under the statutory scheme governing company-style vicarious liability. The complaint and evidence showed that the alleged wrongdoing arose from the firm's business, not the partner's personal capacity, so liability attached primarily to the firm and persons in charge of its business. Because the firm was not prosecuted, the proceeding against the partner alone was legally unsustainable and was quashed; the revisional application succeeded and the criminal proceeding was set aside. Case-Laws Customs Wed, 18 Nov 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42095