TMI Blog2015 (10) TMI 2311X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner herein is a non-Executive Director of the Company. In the entire complaint there is no averment to the effect as to how this petitioner was involved directly or indirectly in the commission of the offences. It is the established position of law that there is no concept of vicarious liability under criminal jurisprudence, unless the statute specifically prescribed for the same. Though ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the offences punishable under Section 276B r/w. Section 278B of Income Tax Act, 1961 (hereinafter referred to as (the Act ). 2. On presentation of the complaint, the learned Magistrate took cognizance of the offences leveled against accused Nos.1 to 7, registered the criminal case and issued summons against all the accused persons. For non-appearance of the petitioner in response to the summon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they have failed to remit TDS in respect of various payments made by the Company. The complaint nowhere utters that the petitioner herein either directly or indirectly is responsible for the omission alleged in the complaint. In that view of the matter, the order of the learned Magistrate in taking cognizance against him is not legal and liable to be quashed. 4. Learned Senior Counsel while emp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent 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. submits that the petitioner herein admittedly, though not an Executive or a Managing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mplaint which is lacking in the present case. In that view of the matter, the prosecution against this petitioner is vitiated and initiation of such proceedings is pure abuse of the process of law. 8. Accordingly, the petition is allowed. The complaint so far petitioner is concerned, the cognizance taken against him vide Annexure B dated 30.11.2013 and the consequential proceedings are qua ..... X X X X Extracts X X X X X X X X Extracts X X X X
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