TaxTMI 
TaxTMI 
2007 (4) TMI 367
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....3. The said complaint petition was filed for trying the accused persons named therein for commission of an offence under section 138 of the Negotiable Instruments Act alleging that a cheque dated 15-8-2002 was issued by the accused Nos. 2 to 6 for a sum of Rs. 2 lakhs drawn at Canara Bank which on presentation was dishonoured and the accused despite notice, did not pay the said amount. 3. The status of the accused No. 1 was not disclosed in the array of the accused persons. 4. It was sought to be represented through Director(s)/Chairman/ Managing Director, Proprietor(s), Incharge(s). Appellant herein was also described in similar capacity, viz., "in charge, manager, director of the accused No. 1". So were the other respondents. 5. In the....
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....ss of accused No. 1 it is the case of the petitioner that he was an employee of the accused No. 1. In support appointment letter dated 15-7-2000 is enclosed as per which petitioner was appointed as 'Director-Production'. In this capacity he was to be responsible for entire production, including machine selection as well as labour, process and material management. Thereafter, vide letter dated 21-10-2001, which is also produced by the petitioner, he was asked to head the marketing department and was given the designation 'Director-Marketing'. Prima facie, as Director-Marketing the petitioner was in-charge of the marketing division of the accused No. 1. I find that there are specific averment made in the complaint that the petitioner in that ....
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....ompany in terms of the Explanation appended to section 141 of the Negotiable Instruments Act, means any body-corporate and includes a firm or other association of individuals. Director has been defined to mean in relation to a firm, a partner in the firm. Thus, whereas in relation to a Company, incorporated and registered under the Companies Act, 1956 or any other statute, a person as a Director must come within the purview of the said description, so far as a firm is concerned, the same would carry the same meaning as contained in the Indian Partnership Act. 10. It is interesting to note that the term "Director" has been defined. It is of some significance to note that in view of the said description of "Director", other than a person who....
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....stated the law in the following terms:- "6. A partnership firm differs from a proprietary concern owned by an individual. A partnership is governed by the provisions of the Indian Partnership Act, 1932. Though a partnership is not a juristic person but Order XXX, Rule 1, CPC enables the partners of a partnership firm to sue or to be sued in the name of the firm. A proprietary concern is only the business name in which the proprietor of the business carries on the business. A suit by or against a proprietary concern is by or against the proprietor of the business. In the event of the death of the proprietor of a proprietary concern, it is the legal representatives of the proprietor who alone can sue or be sued in respect of the dealings of ....