https://www.taxtmi.com/caselaws?id=796447 For cheque dishonour involving a company account, the company is the drawer and primary offender under the Negotiable Instruments Act. Vicarious liability of an authorised signatory, director, or person in charge arises only if the company is arraigned as an accused, making its inclusion a mandatory precondition. A complaint omitting the company has a fundamental defect and cannot validly support cognizance. Section 319 of the Code of Criminal Procedure cannot be used to add the company later to cure that defect after the limitation period for filing a complaint has expired; a fresh complaint must be filed within limitation or after condonation for sufficient cause. en-us Wed, 29 Jul 2026 00:00:00 +0530 Thu, 06 Aug 2026 09:11:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796447 For cheque dishonour involving a company account, the company is the drawer and primary offender under the Negotiable Instruments Act. Vicarious liability of an authorised signatory, director, or person in charge arises only if the company is arraigned as an accused, making its inclusion a mandatory precondition. A complaint omitting the company has a fundamental defect and cannot validly support cognizance. Section 319 of the Code of Criminal Procedure cannot be used to add the company later to cure that defect after the limitation period for filing a complaint has expired; a fresh complaint must be filed within limitation or after condonation for sufficient cause. Case-Laws Indian Laws Wed, 29 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796447