https://www.taxtmi.com/caselaws?id=43919 Vicarious liability for a firm-related offence arises only where the complaint and accompanying material prima facie show that the accused was in charge of and responsible for the business. On the facts, the managing partner's role and statements supported such responsibility, so the prosecution against him was maintainable. The absence of statutory sanction and the absence of a pre-prosecution notice or opportunity to compound did not vitiate the proceedings because the Act did not make either a precondition to prosecution. By contrast, the materials did not show prima facie responsibility of the other partners, so the proceedings against them were quashed. en-us Tue, 29 Nov 1994 00:00:00 +0530 Mon, 21 Jun 2010 18:39:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43919 Vicarious liability for a firm-related offence arises only where the complaint and accompanying material prima facie show that the accused was in charge of and responsible for the business. On the facts, the managing partner's role and statements supported such responsibility, so the prosecution against him was maintainable. The absence of statutory sanction and the absence of a pre-prosecution notice or opportunity to compound did not vitiate the proceedings because the Act did not make either a precondition to prosecution. By contrast, the materials did not show prima facie responsibility of the other partners, so the proceedings against them were quashed. Case-Laws Central Excise Tue, 29 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43919