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2018 (4) TMI 1911 - HC - Indian LawsDishonor of cheque - absence of indictment of partnership firm as co-accused for the offence punishable under section 138 of the N.I. Act - Is it permissible to go beyond section 141 of the N.I. Act for interpretation of the expression "firm" applied in Explanation to section 141 of the N.I. Act? - HELD THAT:- The clear legislative intent is again demonstrated in clause (b) of section 141 of the N.I. Act, when it defines directors in relation to a firm, to mean a partner in the firm. The conscious departure from the provisions of Partnership Act is thus made loud and clear and when intention is loud and clear, the provisions of Partnership Act are irrelevant for interpreting the expression "company" in explanation (a) to section 141 of the N.I. Act. The expression "company" used in explanation (a) to Section 141 is not to be understood in the limited sense of it being only a juristic person but would include even non juristic persons as intended by the legislature. It is not permissible to go beyond the language used in section 141 and therefore even in absence of registration of the partnership firm, section 141 shall have to be complied with in its later spirit - the petitioners are ordered to be acquitted - petition allowed.
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