https://www.taxtmi.com/caselaws?id=788686 Vicarious liability under Section 141 of the Negotiable Instruments Act is penal and must be strictly construed. A complaint must contain clear, specific averments showing that a director was in charge of and responsible for the company's business at the time of the offence; a mere assertion of directorship is insufficient. For a non-executive or Independent Director, liability cannot be inferred unless the complaint pleads direct involvement in the business or the transaction. On the pleaded facts, general allegations of day-to-day responsibility were unsupported, while the accused was an Independent Director and not a cheque signatory. en-us Wed, 25 Mar 2026 00:00:00 +0530 Fri, 27 Mar 2026 08:52:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788686 Vicarious liability under Section 141 of the Negotiable Instruments Act is penal and must be strictly construed. A complaint must contain clear, specific averments showing that a director was in charge of and responsible for the company's business at the time of the offence; a mere assertion of directorship is insufficient. For a non-executive or Independent Director, liability cannot be inferred unless the complaint pleads direct involvement in the business or the transaction. On the pleaded facts, general allegations of day-to-day responsibility were unsupported, while the accused was an Independent Director and not a cheque signatory. Case-Laws Indian Laws Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788686