https://www.taxtmi.com/caselaws?id=470624 Directors cannot be criminally prosecuted merely by virtue of office where the company is not arraigned, no statutory vicarious liability applies, and no material shows their active role, criminal intent, or participation in making forged laboratory reports. Forgery requires material connecting an accused with preparation of the false document. A subsequent FIR concerning overlapping export transactions and alleged forged reports already covered by an earlier FIR is impermissible where it concerns the same transaction rather than a genuine cross-case. Additional evidence or participants must be addressed through further investigation and a supplementary report in the original crime. en-us Thu, 13 Feb 2025 00:00:00 +0530 Sat, 01 Aug 2026 19:57:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470624 Directors cannot be criminally prosecuted merely by virtue of office where the company is not arraigned, no statutory vicarious liability applies, and no material shows their active role, criminal intent, or participation in making forged laboratory reports. Forgery requires material connecting an accused with preparation of the false document. A subsequent FIR concerning overlapping export transactions and alleged forged reports already covered by an earlier FIR is impermissible where it concerns the same transaction rather than a genuine cross-case. Additional evidence or participants must be addressed through further investigation and a supplementary report in the original crime. Case-Laws Companies Law Thu, 13 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470624