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Liability for dishonour of cheque


Last updated: 23 May 2008

Court :
Supreme Court

Brief :
Liability for dishonour of cheque

Citation :
S.M.S. Pharmaceuticals Ltd. Neeta Bhalla Vs. Neeta Bhalla 9/20/2005 (2005) 148 Taxman 128 (SC)

Liability for dishonour of cheque S.M.S. Pharmaceuticals Ltd. Neeta Bhalla Vs. Neeta Bhalla 9/20/2005 (2005) 148 Taxman 128 (SC) Case Fact: Whether it is necessary to show that the person accused was incharge of and responsible for conduct of business of the company at the time the offence was committed to held him liable u/s 141. Decision: Held by Ho"ble court that liability u/s 141 is attracted if the person accused was incharge of and responsible for conduct of the company at the time of the offence. Hence the above mentioned fact has to be established before applying section 141.
 

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