TaxTMI 
TaxTMI 
1990 (10) TMI 83
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....o appear in person or by a pleader as the case may be before him to answer the change under Central Excise Act. The complainant had requested the learned Magistrate to deal with the petitioner and others under Sections 9 (1)(b), 9(1)(bb), 9(1)(bbb), 9(1)(c), 9(1)(d) read with Section 9(1)(i) of the Central Excises and Salt Act, 1944, hereinafter called the said Act, which are made punishable under Section 9(1)(i) of the said Act. 2. The facts of the case briefly narrated would be that on 21st April, 1979 a hand cart belonging to the company of accused No. 1 and carrying some yarn was intercepted as it was carrying the same without payment of necessary excise duty. Enquiries were made by the authorities concerned and that led to the adjud....
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....provisions of Section 9AA of the said Act. His submission therefore was that this section which renders a person who was not liable criminally in the year 1979, liable by virtue of the provisions of Section 9AA introduced in the year 1985 and such retrospective interpretation of Section 9AA was impermissible. 5. It is lastly submitted by him that the petitioner though a director in the year 1979 ceased to be the director of the company with effect from 11th December, 1981 and therefore on the date of the filing of the complaint he had no concern whatsoever with the company and therefore should have been exonerated the petitioner of the offence. In substance his submission is that it would be abuse of process of the court to allow this pr....
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....s been committed by a company and it is proved that the offence has been committed with the consent or connivance, of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly." This has been introduced on 27th December, 1985. It deals with the offence committed by a company and sub-section (1) states that where an offence under this Act has been committed by a company, every person who at the time the offence was committed, was incharge of, and was responsible to, the company for the conduct of the business of t....
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....in the complaint and therefore there is no allegation made to that effect. That this section would be attracted. 9. It has to be noted in this connection that the petitioner had ceased to be a director of the company with effect from 11th December, 1981. There is no counter filed either by the Excise Department or by the State in that behalf and therefore, that uncontroverted statement on affidavit will have to be accepted. If that is so then on the date on which this Section 9AA was brought on the statute book rendering the directors liable in certain circumstances, was not there when the offence was committed or when the Section 9AA was brought on the statute book. It would be therefore difficult to hold the petitioner guilty under Sec....