provision of Section 277 ,
which deals with false statement in verification, etc. and Section 278B ,
which deals with the offences by a Company, the following ... offences under section 193 and 196 of the Indian penal code for
absence of any provision corresponding section 278B of the income
vicarious liability of a partner in such offences.
Section 278B , as it stands now, covering offences by companies and its
directors, which includes partnership firm ... this section does not create any vicarious liability on
others. It was held in this case also that the provision of Section 278B ,
which
proceeded against for the offence under section 276CC of the said Act read
with section 278B the said Act .
4. The complaint bearing ... section (1) or subsection(2), such company shall be
punished with fine and every person, referred to in subsection (1), or the
director
section (1) or subsection(2), such company shall be punished
with fine and every person, referred to in subsection (1), or the director ... section (2), shall be
liable to be proceeded against and punished in accordance with the provisions of
this Act." From section 278B
before the issuance of
the show-cause notice under section 276-
B read with Section 278B . It is sufficient
that in the show-cause notice ... under
section 276-B read with 278B, it is stated
that the directors are to be considered as
principal officers of the company under
provisions of Section 269UC of the Act. Accordingly, a
complaint was laid on 30th April, 2001 under Section 267AB
read with Section 278B
incriminating act and will be covered under sub-section
(2) of Section 141. (para 19)
In the case of K.K. Ahuja ... section 141 (1) of the Act but in several enactments dealing
with offences by companies, to mention a few - Section 278B
of the Income
2010
ORAL
ORDER
1. The
appellant has preferred this appeal under sec. 377 of CrPC against
the order dated 21.5.1993 passed in Criminal Case ... each count for the offence punishable under sec. 276B read with
section 278B of the Act.
2. Heard
Mrs. Mauna Bhatt learned advocate
2010
ORAL
ORDER
1. The
appellant has preferred this appeal under sec. 377 of CrPC against
the order dated 21.5.1993 passed in Criminal Case ... each count for the offence punishable under sec. 276B read with
section 278B of the Act.
2. Heard
Mrs. Mauna Bhatt learned advocate
2010
ORAL
ORDER
1. The
appellant has preferred this appeal under sec. 377 of CrPC against
the order dated 21.5.1993 passed in Criminal Case ... each count for the offence punishable under sec. 276B read with
section 278B of the Act.
2. Heard
Mrs. Mauna Bhatt learned advocate
