Dishonour of Cheque: HUF can be an 'association of individuals' attracting vicarious liability under tax laws.

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....The HC held that a Hindu Undivided Family (HUF) can be considered an 'association of individuals' u/s 141 of the NI Act for dishonour of Cheque. The applicant's participation in the affairs of the accused HUF attracts vicarious liability. The term 'association of individuals' includes an HUF whose business is a joint concern. The criminal application was dismissed.....