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    <title>2025 (4) TMI 357 - CALCUTTA HIGH COURT</title>
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    <description>For vicarious liability in a cheque dishonour prosecution, the complaint must contain specific averments showing that the accused partner or designated partner was in charge of and responsible for the conduct of the business at the relevant time; vague assertions that the person was a key person or jointly liable are insufficient. Reading the complaint as a whole, the Court found that it did not disclose the petitioner&#039;s prima facie role with the required specificity, especially where he denied involvement and said another partner handled the financial decisions and cheque issuance. The prosecution was therefore unsustainable against him, and the proceeding was quashed only as to the petitioner while continuing against the other accused.</description>
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    <pubDate>Thu, 03 Apr 2025 00:00:00 +0530</pubDate>
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      <title>2025 (4) TMI 357 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=768443</link>
      <description>For vicarious liability in a cheque dishonour prosecution, the complaint must contain specific averments showing that the accused partner or designated partner was in charge of and responsible for the conduct of the business at the relevant time; vague assertions that the person was a key person or jointly liable are insufficient. Reading the complaint as a whole, the Court found that it did not disclose the petitioner&#039;s prima facie role with the required specificity, especially where he denied involvement and said another partner handled the financial decisions and cheque issuance. The prosecution was therefore unsustainable against him, and the proceeding was quashed only as to the petitioner while continuing against the other accused.</description>
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