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[Cites 6, Cited by 1]

Bombay High Court

Satvinder Jeet Singh Sodhi And Anr vs The State Of Maharashtra on 1 July, 2022

Author: Prakash D. Naik

Bench: Prakash D. Naik

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                               IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                    CRIMINAL APPELLATE JURISDICTION


                                    CRIMINAL APPLICATION NO.74 OF 2021


                      1)       Mr.Satvinder Jeet Singh Sodhi; and
                      2)       Mr.Sakti Kumar Banerjee Anr.         .. Applicants

                               Versus

                      State of Maharashtra and Anr.                 .. Respondents

                                                   ......
                      Mr.Abhijeet Desai a/w. Ms.Karan Gajra i/b. M/s. Desai Legal,
                      Advcoate for the Applicants.

                      Mr.A.R. Patil, APP for the Respondent No.1-State.

                      Mr.Deepak Rane, Advocate for Respondent No.2.
                                                   ......

                                                 CORAM : PRAKASH D. NAIK J.

                                                 DATED : JULY 01, 2022.

                      P.C. :

                                     The applicants are aggrieved by order issuing

                      process in CC.No.3461 of 2013, passed by the Metropolitan

                      Magistrate 7th Court at Dadar, Mumbai.



                      2              The complaint was fled for offence under Section

                      138 of Negotiable Instruments Act ("NI Act", for short) alleging
RAJESHRI
PRAKASH               that, the complainant company is engaged in business of various
AHER
Digitally signed by
RAJESHRI PRAKASH
AHER
Date: 2022.07.16
                      types of material handling equipments. The accused no.1 is a
18:28:34 +0530
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company. Accused no.10 is its secretary. Accused Nos.11 and 12

are authorised signatory of accused no.1. Accused nos.2 to 9 are

Directors of accused no.1 company. Accused nos.2 to 12 are

responsible for day to day affairs of accused no.1 company and

they are responsible for transactions of this case. Accused no.1

is the customer of complainant company. Directors of accused

no.1     had    placed     orders     with       the     complainant        for

Electromagnetic Oil Cooled Overband Magnetics Separator on

behalf of accused no.1. As per requirement of accused no.1

company, the complainant company delivered the material to

consignee at their instance. There was no objection from accused

regarding quality and quantity of the goods. In discharge of the

liability, the accused no.1 issued a cheque signed by accused

nos.11    and    12.     The   cheque      was     for    an     amount       of

Rs.29,31,849.30. The cheque was presented by complainant

with their banker. It was dishonoured with reasons "Funds

insuffcient". Notice was duly served on accused nos.1, 2, 3, 6, 9,

11 and 12 on 17th August, 2013 and envelope returned to

advocate with remark, "Not claimed" regarding accused no.5

and 8. Regarding accused nos.4, 7 and 10, complainant did not

receive any postal acknowledgment. Complaint was fled on 30 th

September, 2013, for the offence punishable under Section 138
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of Negotiable Instruments Act ("NI Act", for short). Process was

issued.



3            Learned advocate for applicants submitted as

follows:



(a)   The applicants are not responsible for day to day affairs of

      accused no.1 company as they are non executive

      independent Directors of the accused no.1 company. The

      said fact is evident from the documents annexed to this

      application.


(b)   The applicants have no knowledge or information about the

      transactions of this case. As per Section 149(12) of the

      Companies Act an independent director or non executive

      director shall be held liable only in respect of such acts of

      omissions or commission by a company which had

      occurred with his knowledge, attributable through Board

      processes and with his consent or connivance or where he

      had not acted diligently.


(c)   The applicant no.1 was not served legal notice demanding

      cheque amount;
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(d)   To prosecute the accused by invoking Section 141 of the

      Act, the person must be in charge of day to day activities

      and responsible for the conduct of business of the company.


(e)   An independent director is a     member of the board of

      Directors who (i) does not have a material relationship

      with the company; (ii) is not part of company's executive

      team and (iii) is not involved with day to day operation of

      the company.


(f)   To be able to list on certain exchanges, there are

      requirements for the member of independent Directors of

      the Board.


(g)   A material relationship is a relationship that can interfere

      with the exercise of a director's independent judgment.


(h)   The corporate Governance Report for the year 2013 - 14

      refers to composition of Board of Directors. It is mentioned

      that applicants are independent non-executive Directors,

      Form 32 of applicant no.1 describes him, as independent

      director.


(i)   Being independent Directors and lack of averments in

      complaint, the applicants cannot be prosecuted for the
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        offence under Section 138 of NI Act.


(j)     Reliance is placed on following decisions:


(a)     Pooja Ravinder Devidasani Vs. State of Maharashtra1.

(b)     Sunita Palta & Ors. Vs. M/s. Kit Marketing Pvt. Ltd.,

        decided by Delhi High Court vide Criminal M.C.1410 of

        2018.


4               Learned counsel for respondent has submitted that

there are suffcient averments in the complaint to indicate the

role of the applicants. The grounds urged by the applicants that

they are independent non executive Directors or that there are

no averments to satisfy the requirements of Section 141 of NI

Act is required to be appreciated during the trial. On the basis of

the facts stated in the complaint that Court took cognizance of

the complaint. It is submitted that the applicants have not

brought any unimpeachable evidence which leads to conclusion

that the applicants were not in-charge and responsible for the

conduct of business of the accused company, at the time of

commission of offence. The documents relied upon by the

applicant cannot be considered at this stage. Statutory notices

were dispatched to applicants on last known address. The postal


1     AIR 2015 SC 675
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envelopes returned with remarks not claimed. It is not

incumbent upon the complainant to eloborate in the complaint,

role played by each Directors in the transaction forming the

subject matter of the complaint. Reliance is placed on the

decision of the Supreme Court in the case of Ashutosh Ashok

Parasrampuriya and Anr. Vs. M/s.Gharrkul Industries Pvt. Ltd.

And Ors.2



5                 The applicants are arrayed as accused nos.5 and 8

in the complaint. The Corporate Governance Report for the year

2013 - 14 refers to composition of Board of Directors as on 31 st

March,2014 and describes applicants as independent                non

executive director. The complaint for offence under Section 138

of NI Act was fled on 30 th September, 2013. In the complaint, it

is averred that, accused no.1 company. Accused nos.11 and 12

are authorised signatory of accused no.1. Accused nos.2 to 12

are responsible for day to day affairs of accused no.1 company

and responsible for transactions in this case. The transaction

referred to in the complaint is delivery of material as per

requirement of accused no.1 company and issuance of cheque

singed by accused nos.11 and 12 towards discharge of liability

and dishonour of said cheque. Beyond the aforesaid averment,

2     2021 All SCR (Cri)2122
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no overtact is attributed to the applicant.



6      Section 149 (6)(9) and (12) of the Companies Act reads as

follows:


      "149(6) An Independent director in relation to a
      company, means a director other than a managing
      director or a whole time director or a nominee director
      -(a) who, in the opinion of the Board, is a person of
      integrity   and   possesses       relevant   expertise    and
      experience;
      (b)   (i) who is or was not a promoter of the company or
            its holding, subsidiary or associate company;
            (ii) who is not related to promoters or directors in
            the company, its holding, subsidiary or associate
            company;


      (c)   who has or had no pecuniary relationship with the
            company, its holding, subsidiary or associate
            company, or their promoters, or directors, during
            the two immediately preceding fnancial years or
            during the current fnancial year;


      (d)   none of whose relatives has or had pecuniary
            relationship or transaction with the company, its
            holding, subsidiary or associate company, or other
            promoters, or directors, amounting to two percent
            or more of its gross turnover or total income or
            ffty lakh rupees or such higher amount as may be
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             prescribed, whichever is lower, during the two
             immediately preceding fnancial years or during
             the current fnancial year;


      (e)    who, neither himself nor any of his relatives--


      (i)    holds or has held the position of a key managerial
             personnel or is or has been employee of the
             company or its holding, subsidiary or associate
             company in any of the three fnancial years
             immediately preceding the fnancial year in which
             he is proposed to be appointed;
      (ii)   is or has been an employee or proprietor or a
             partner, in any of the three fnancial years
             immediately preceding the fnancial year in which
             he is proposed to be appointed, of--


      (A) a frm of auditors or company secretaries in
             practice or cost auditors of the company or its
             holding, subsidiary or associate company; or


      (B) any legal or a consulting frm that has or had any
             transaction   with   the    company,   its     holding,
             subsidiary or associate company amounting to ten
             per cent. or more of the gross turnover of such
             frm;


      (iii) holds together with his relatives two per cent. or
             more of the total voting power of the company; or
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      (iv) is a Chief Executive or director, by whatever name
            called, of any nonproft organisation that receives
            twenty-fve per cent. or more of its receipts from
            the company, any of its promoters, directors or its
            holding, subsidiary or associate company or that
            holds two per cent. or more of the total voting
            power of the company; or


      (f)   who possesses such other qualifcations as may be
            prescribed.
      (7) .....
      (8) .....
      (9) Notwithstanding anything contained in any other
            provision of this Act, but subject to the provisions
            of sections 197 and 198, an independent director
            shall not be entitled to any stock option and may
            receive remuneration by way of fee provided under
            sub-section (5) of section 197, reimbursement of
            expenses for participation in the Board and other
            meetings and proft related commission as may be
            approved by the members.
      (10) .....
      (11) .....
      (12) Notwithstanding anything contained in this Act--

            (i) an independent director;
            (ii) a non-executive director not being promoter or
            key managerial personnel, shall be held liable, only
            in respect of   such     acts   of   omission      or
            commission by a company which had occurred
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          with his knowledge, attributable through Board
          processes, and with his consent or connivance or
          where he had not acted diligently."


7            The    aforesaid   provision   indicate      that     the

independent director or non executive director not being a

promoter of or key managerial persons shall be held liable, only

in respect of such acts of omission or commission by a company

which had occurred with his knowledge, attributable through

Board processes, and with his consent or connivance or where

he had not acted diligently.



8            In the case of Pooja Ravinder Devidasani Vs. State

of Maharashtra (Supra), the Supreme Court has observed that

the appellant therein was a non executive director of the

company. Non-executive director is no doubt a custodian of the

governance of the company but does not involve in the day to

day affairs of the company for running of its business and

observing/monitoring the activities. To fasten vicarious liability

under Section 141 of the Act on a person, at the material time,

that   person shall have been at the helm of affairs of the

company, one who actively looks after the day to day activities of

the company and particularly responsible for the conduct of its
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business. Every person connected with the company will not fall

within ambit of the provision.      Simply because a person is

director of company does not make him liable under the NI Act.

Only those persons who are incharge and responsible for the

conduct of business of the company at the time of commission of

the offence will be liable for criminal action. A director, who was

not in charge of and was not responsible for the conduct of the

business of the company, at the relevant time, will not be liable

for offence by invoking Section 141 of NI Act.



9            In the case of Ashutosh Ashok Parasrampuriya and

Anr. Vs. M/s.Gharrkul Industries Pvt. Ltd. And Ors. (Supra) ,

relied upon by learned advocate for respondent/complainant the

factual matrix was that, according to complainant, the accused-

appellants therein had agreed that the amount received from

complainant would be returned within a specifed time as agreed

in memorandum of undertaking and accordingly payments were

made by respondent/complainant as and when demanded by

various cheques. Letter was issued to the said appellants

demanding balance-sheet of the company, which was supplied

and accordingly accounts were confrmed by the appellants and

they issued a letter admitting the outstanding balance of
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complainant. According to complainant, the appellants were

Directors of accused company and were responsible for conduct

of their business for the affairs of the company. The fnancial

assistance was provided to accused by executing MOU, which

was signed by one of the appellant with consent of all the other

appellants in the presence of two witnesses. All the appellants

had agreed that amount would be refunded within stipulated

time. The contention of the appellants was that there are no

suffcient averments in the complaint against the appellants to

make them vicariously liable. It is also contended that the

appellants   were    non-executive       Directors.     However,      the

complainants counsel had urged that, although some of the

appellants claimed themselves to be a non-executive director,

the record indicate that, they are Directors of the company and

in support thereof, Form 32, which was obtained from the

Registrar of company was relied upon, which clearly indicated

that they are Directors of company. Apparently, in the light of

facts of the case, it was observed that the submission that the

appellants   are    non-executive      Directors,     considering     the

documentary evidence placed on record viz. Form 32 issued by

the Registrar of Companies, wherein the said appellants were

shown to be Directors of the company, it would be open for the
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appellants to justify their claim during course of trial. The facts

referred to in complaint also attributes role to the accused

therein. The Supreme Court held that there were suffcient

averments against the appellants/accused. In the complaint

under challenge before this Court, the facts would differ and the

appellants submission is that they were independent non

executive Directors. There is no reason to discard the

documents relied by applicants. Role of independent director is

reflected in the provisions of Companies Act quoted hereinabove.



10           Learned counsel for the petitioner has also relied

upon the decision of the Delhi High Court passed in

Cri.M.C.No.1410 of 2018 dated 3rd March, 2020, in the case of

Sunita Palta & Ors. Vs. M/s. Kit Marketing Pvt. Ltd. , the

submission of the petitioners in the said case was that they are

independent non executive Directors and were not involved in

the day to day affairs of the company at any point of time. They

were not Managing Directors nor signatories to the cheque.

Form No.32 showed that they were independent non executive

additional director and independent non executive director.

The objection of the complainant was that the said issue can be

decided during the trial. The Delhi High Court relied upon the
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decision of Supreme Court in the case of S.M.S. Pharmaceuticals

Ltd. Vs. Neeta Bhalla3 and Pooja Ravinder Devidasani Vs. State

of Maharashtra (Supra), and K.K. Ahuja Vs. V.K. Vora4 and

Chintalapati Srinivasa Raju Vs. Securities and Exchange Board

of India5. It was observed that the petitioner therein were

neither Managing Directors nor authorised signatories of the

accused company. Except the general allegations, no specifc role

was attributed to them.



11              In the case of Chitalapati Srinivasa Raju Vs.

Securities and Exchange Board of India (Supra) it is held as

follows:

         "23    Non      executive   directors   are,   therefore,
         persons who are not involved in the day to day
         affairs of the running of the company and are not in
         charge and not responsible for the conduct of the
         business of the company."



12              The documents on record indicate that the the

applicants are independent non executive Directors. In the light

of the averments made in the complaint, role of independent


3     (2005) 8 SCC 89
4     (2009)10 SCC 48

5     (2018) 7 SCC 443
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Directors,    documents    on   record,   petitioners    cannot      be

prosecuted for the offences punishable under Section 138 of NI

Act by invoking Section 141 of the said Act.



13            The applicants were independent non executive

Directors of accused no.1 company. Considering the facts of this

case, in exercise of inherent powers of this Court under Section

482 of Cr.P.C., the proceedings against them are required to be

quashed. Learned counsel for the respondent-complainant

submitted that the trial as against the other accused may be

expedited.



14            Hence, I pass the following order:


                            :: O R D E R :

:

(i) Criminal Application No.74 of 2021, is allowed;
(ii) Criminal proceedings along with the order issuing process passed in CC.No.3461 of 2013, pending before the Court of Metropolitan Magistrate 7th Court at Dadar, Mumbai, against the applicants, are quashed and set aside;
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(iii) Trial against the other accused is expedited;
(iv) Criminal Application stands disposed of accordingly.

(PRAKASH D. NAIK, J.)