https://www.taxtmi.com/caselaws?id=466628 A company prosecution for dishonour of cheque must be instituted through a person whose authority is traceable to the company's governing organ. Where the authority of a power of attorney holder is specifically challenged, the complainant must establish valid empowerment by the company, and a later ratification may cure defects only if authority is ultimately shown. A mere authorization by the Chairman, without a Board resolution delegating the power to prosecute, was treated as insufficient where company law and the articles required board-sanctioned delegation. On that reasoning, the prosecution was held invalid for want of proper authority. en-us Tue, 28 Oct 2014 00:00:00 +0530 Sat, 14 Feb 2026 20:05:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466628 A company prosecution for dishonour of cheque must be instituted through a person whose authority is traceable to the company's governing organ. Where the authority of a power of attorney holder is specifically challenged, the complainant must establish valid empowerment by the company, and a later ratification may cure defects only if authority is ultimately shown. A mere authorization by the Chairman, without a Board resolution delegating the power to prosecute, was treated as insufficient where company law and the articles required board-sanctioned delegation. On that reasoning, the prosecution was held invalid for want of proper authority. Case-Laws Indian Laws Tue, 28 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466628