https://www.taxtmi.com/caselaws?id=768441 Section 141 of the Negotiable Instruments Act fastens vicarious liability only on a person who was, at the time of the offence, in charge of and responsible for the company's business, or where consent, connivance or neglect is specifically shown. A duly recorded resignation accepted by the company and reflected with the Registrar of Companies is relevant in negating liability when the cheques were issued later and the person was neither a director nor a signatory. Complaints must also contain concrete averments explaining how the accused was responsible for the business; bare assertions, prior association, family relationship, or an email address in records are insufficient. The commentary states that, on these principles, the summoning orders were rightly interfered with. en-us Wed, 02 Apr 2025 00:00:00 +0530 Tue, 08 Apr 2025 08:28:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768441 Section 141 of the Negotiable Instruments Act fastens vicarious liability only on a person who was, at the time of the offence, in charge of and responsible for the company's business, or where consent, connivance or neglect is specifically shown. A duly recorded resignation accepted by the company and reflected with the Registrar of Companies is relevant in negating liability when the cheques were issued later and the person was neither a director nor a signatory. Complaints must also contain concrete averments explaining how the accused was responsible for the business; bare assertions, prior association, family relationship, or an email address in records are insufficient. The commentary states that, on these principles, the summoning orders were rightly interfered with. Case-Laws Indian Laws Wed, 02 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768441