https://www.taxtmi.com/caselaws?id=789533 A complaint under Section 138 of the Negotiable Instruments Act was held not maintainable against directors where the company, being the drawer and principal obligor, was not arraigned as an accused. Vicarious liability under Section 141 arises only when the company that committed the offence is also proceeded against, and arraignment of the company is a condition precedent except in legally impossible cases. As no such impediment existed, the summoning order against the director could not stand. en-us Wed, 28 Jan 2026 00:00:00 +0530 Fri, 10 Apr 2026 09:00:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789533 A complaint under Section 138 of the Negotiable Instruments Act was held not maintainable against directors where the company, being the drawer and principal obligor, was not arraigned as an accused. Vicarious liability under Section 141 arises only when the company that committed the offence is also proceeded against, and arraignment of the company is a condition precedent except in legally impossible cases. As no such impediment existed, the summoning order against the director could not stand. Case-Laws Indian Laws Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789533