Aravinda Parimala Works And Ors. vs The Enforcement Officer (Pf), Mysore ... on 26 July, 2004
16. Reliance was also placed on a decision of the Madras High Court in the case of R. Dhandayuthapani v. C. R. Kaleel (2003(103) FJR 856). But therein, the proceedings had been quashed on the ground of limitation and on facts, when found that the petitioner-accused therein an Engineer by profession, having his office at Erode, could not have been in overall charge of accused No. 1- Company situated at Pethappampatti and had ceased to be a Director of the Company as early as on 27-21997 according to Form No. 32 issued by the Registrar of Companies.