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2020 (8) TMI 694 - MADRAS HIGH COURTProsecution of accused - separate identity of Company/Firm and its owner - contention of the petitioner is that as per Section 9AA of the Central Excise Act, it is mandatory requirement to implead the company/firm as an accused - evasion of excise duty - HELD THAT:- A1 firm had been represented by A2, who was the Managing partner, till his death. After his death, the entire confusion arouse. Though this petitioner is no way affected by summoning Ms. Saradha Subhas to be a representative for M/s. Print Wraps firm/A1, the petitioner opposed the petition in Crl.M.P.No.2158/2011 and the trial Court dismissed the same by order dated 20.06.2013. This Court, by order dated 29.09.2011 in CRL.R.C.No.1256/2003 observed that there is no impediment in proceeding further in the trial under Section 305(3) Cr.P.C. As per Section 63 of Cr.P.C., how summons to be served on corporate bodies and societies are stated. On service of summons under Section 63 of Cr.P.C, the company/Firm will nominate the representative to represent the firm. No doubt, it is for the company/Firm to decide who is to represent them in the proceedings. The right of choosing the representative rests solely with the company. Section 305 Sub-clause(ii) authorize the company/Firm to appoint its own representative for the purpose of enquiry or trial and such appointment need not be under the seal of the corporation - In this case, after the demise of A2, who was the Managing Partner of A1 firm, the summons must be sent to A1 firm for representing them. It is admitted that Ms. Saradha Subbash, the partner of M/s. Print Wraps is presently conducting the business and affairs of the firm. Thus, from the reading of Section 63 and 305 of Cr.P.C, it is seen that after the summons are served in the manner prescribed under Section 63 of Cr.P.C, the Corporation may appoint a representative as per Section 305 of Cr.P.C., for the purpose of inquiry or trial. Thus, it is evident that when the accused is a corporate body, it is not for the Court to decide who shall represent corporate body. The Court can issue the summon in the manner prescribed under Section 63 of Cr.P.C, and the representative could be appointed by the Corporate Body for the purpose of representing the firm during trial. This Court directs the Trial Court to issue summons as per Section 63 of Cr.P.C to A1 firm to the present Principal Officer Ms. Saradha Subbash and thereafter, proceeds under Section 305 of Cr.P.C. If it is found that there is any deceit and evasion in receiving and complying the summons, the trial Court is directed to take coercive steps in this regard - Petition dismissed.
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