For making a person liable the mechanical repetition of the
requirement of sub-section (2) of section 141 will be of assistance

Finally, the Supreme Court has cautioned that if the accused is not
one of the persons who falls under the category of ‘persons who are
responsible to the company for the conduct of the business of the
company’, then merely by stating that “he was in-charge of the
business of the company” or by stating that “he was in-charge of the
day-to-day management of the company” or by stating that “he was in-
charge of, and was responsible to, the company for the conduct of the
business of the company”, he cannot be made vicariously liable under
sub-section (1) of section 141. To put it clear that for making a
person liable under sub-section (2) of section 141, the mechanical
repetition of the requirements under sub-section (1) of section 141
will be of no assistance, but there should be necessary averments in
the complaint as to how and in what manner the accused was guilty of
consent and connivance or negligence and, therefore, responsible under
sub-section (2) of section 141.

This decision should check the general tendency to arraign all
directors (including those who were not directors on the date of
signing the cheque and non-executive directors who are not concerned
with nor do they have powers of management of day-to-day affairs of
the company.

Excerpts from an article from Corporate Law Adviser
http://www.simplybooks.in/corporate-law-adviser-cla-jus-scriptum-book-isbn-978-71843
– a fortnightly journal for Corporate and Business Laws which:

•Gives you an insight of Legislative changes on Corporate and Business
Laws by keeping you update on various Circulars, Notifications, Acts,
Rules, Regulations etc.

•Keeps you abreast of judicial happenings by giving Latest Orders from
CLB, Judgments of Supreme Court and all other High Courts.

•Ignite your thoughts by providing Articles on contemporary issues on
Corporate and Business laws by eminent authors.

•Has a special section on Queries to give replies to Queries on
interesting aspects. The Replies are given by Mr TV Narayanaswamy, a
senior member of the profession.

For more law journals, magazines and books, visit online bookstore
http://www.simplybooks.in.

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