https://www.taxtmi.com/highlights?id=103155 Vicarious liability of a company director for cheque dishonour requires a complaint to specifically aver that the director was both in charge of, and responsible to, the company for conducting its business when the offence occurred. Mere directorship or a general allegation that all directors managed day-to-day affairs is insufficient. The complaint must also disclose the identity of the person who drew or signed the cheque. As no individual role was attributed to the director and no cheque signatory was identified, continuation of the prosecution was treated as an abuse of process and the cheque-dishonour proceeding was quashed against that director. en-us Fri, 28 Aug 2026 20:43:52 +0530 Fri, 28 Aug 2026 20:43:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103155 Vicarious liability of a company director for cheque dishonour requires a complaint to specifically aver that the director was both in charge of, and responsible to, the company for conducting its business when the offence occurred. Mere directorship or a general allegation that all directors managed day-to-day affairs is insufficient. The complaint must also disclose the identity of the person who drew or signed the cheque. As no individual role was attributed to the director and no cheque signatory was identified, continuation of the prosecution was treated as an abuse of process and the cheque-dishonour proceeding was quashed against that director. Highlights Indian Laws Fri, 28 Aug 2026 20:43:52 +0530 https://www.taxtmi.com/highlights?id=103155