Aneeta Hada vs M/S Godfather Travels & Tours Pvt.Ltd on 27 April, 2012
59. In view of our aforesaid analysis, we arrive at the irresistible conclusion
that for maintaining the prosecution under Section 141 of the Act, arraigning
of a company as an accused is imperative. The other categories of offenders
can only be brought in the dragnet on the touchstone of vicarious liability as
the same has been stipulated in the provision itself. We say so on the basis
of the ratio laid down in C.V. Parekh [(1970) 3 SCC 491: 1971 SCC (Cri) 97]
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which is a three-judge Bench decision. Thus, the view expressed in
Sheoratan Agarwal [(1984) 4 SCC 352: 1984 SCC (Cri) 620] does not
correctly lay down the law and, accordingly, is hereby overruled. The decision
.