1993 (7) TMI 281

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....DGMENT B.N. Dash, J. - The Registrar of Companies, Orissa, Cuttack (complainant-appellant), assails the judgment of the learned Second Additional Sessions Judge, Cuttack, whereby he has set aside the judgment and order of conviction and sentence passed by the learned Additional Chief Judicial Magistrate-cum-Special Court, Cuttack, by acquitting the accused-respondent. The appellant-complaina....

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....plaint petition was filed against them under section 162 of the Act for contravention of section 159 of the Act. Since the attendance of the accused-respondent could not be secured for a very long time, the case against him was split up and after his attendance in court the trial against him took place and, by judgment dated March 10, 1983, the trial court convicted him under section 162 of the Ac....

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....racted below : "162. Penalty and interpretation. - (1) If a company fails to comply with any of the provisions contained in section 159, 160 or 161, the company, and every officer of the company who is in default, shall be punishable with fine which may extend to fifty rupees for every day during which the default continues." (emphasis supplied) There is no controversy that in this case ther....

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....officers of the company are not liable but only those who are in default and since there was neither any specific averment in the complaint petition nor evidence showing any default on the part of the respondent-accused, he was acquitted. On a scrutiny of the materials on record, I also find that there is neither any specific averment nor evidence as to how for non-compliance with the provisions c....