https://www.taxtmi.com/caselaws?id=42300 In criminal proceedings against a company, representation may be directed in favour of the person who was in charge of its affairs during the relevant period. The Court noted that the company shown as A-2 had been treated in the records as a division of A-1 during that period, and that the petitioner was Chairman of A-1 at the time. Later transfer arrangements and custody issues relating to records did not displace that earlier position, and any difficulty in producing documents could be addressed by procedural directions. The request to substitute the petitioner as representative of A-2 was upheld and the criminal revision failed. en-us Tue, 03 Nov 1987 00:00:00 +0530 Thu, 10 Jun 2010 13:12:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42300 In criminal proceedings against a company, representation may be directed in favour of the person who was in charge of its affairs during the relevant period. The Court noted that the company shown as A-2 had been treated in the records as a division of A-1 during that period, and that the petitioner was Chairman of A-1 at the time. Later transfer arrangements and custody issues relating to records did not displace that earlier position, and any difficulty in producing documents could be addressed by procedural directions. The request to substitute the petitioner as representative of A-2 was upheld and the criminal revision failed. Case-Laws Central Excise Tue, 03 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42300