Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2001 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2001 (10) TMI 24 - HC - Income TaxOffences And Prosecution, Liability Of Directors - Section 278B(1) which deals with the vicarious liability of directors, etc., says that where an offence under the Act is committed by a company, every person who, at the time of commission of offence, was in charge and responsible to the company for the conduct of the business of the company as well as the company shall be deemed to be guilty of the offence and liable to be proceeded against. At this stage what is to be seen is whether the allegations made in the complaint and/or the statements of witnesses recorded in support thereof taken at their face value make out absolutely no case against the accused or the complaint does not disclose the essential ingredients of the offence which is alleged against the accused (see Municipal Corporation of Delhi v. Ram Kishan Rohtagi, and State of Haryana v. Ch. Bhajan Lal,). Considering the allegations made in the aforesaid para. 3 and the statement of PW-1 this complaint qua the petitioner cannot be legally quashed under section 482 of the Code of Criminal Procedure. The non-joining of remaining nine directors in the complaint as accused has no relevance whatsoever at this stage. The petition in regard to prayer (c), thus, deserves to be dismissed being without any merit
|