https://www.taxtmi.com/caselaws?id=786331 A complaint by a Deputy Registrar was treated as maintainable because the statutory definition of "Registrar" includes a deputy registrar discharging functions under the Companies Act, 2013. The complaint was also held not to be barred by limitation under Section 468 CrPC. On the merits, the alleged non-disclosure in financial statements did not, on the materials placed, establish the deliberate falsity or suppression required for Section 448, so the allegations were not prima facie made out against the director. Prosecution against the director was further found unsustainable because the company, as the principal offender, had not been arraigned as an accused, and vicarious criminal liability could not be fastened in its absence. en-us Wed, 04 Feb 2026 00:00:00 +0530 Wed, 11 Feb 2026 09:36:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786331 A complaint by a Deputy Registrar was treated as maintainable because the statutory definition of "Registrar" includes a deputy registrar discharging functions under the Companies Act, 2013. The complaint was also held not to be barred by limitation under Section 468 CrPC. On the merits, the alleged non-disclosure in financial statements did not, on the materials placed, establish the deliberate falsity or suppression required for Section 448, so the allegations were not prima facie made out against the director. Prosecution against the director was further found unsustainable because the company, as the principal offender, had not been arraigned as an accused, and vicarious criminal liability could not be fastened in its absence. Case-Laws Companies Law Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786331