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TMI Blog1941 (8) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... sed to be members since the date of the last return. That list has to be completed within 21 days after the ordinary general meeting and a copy has to be sent, signed by a director or the manager or the secretary, to the Registrar. In this case, whereas the list should have been sent to the Registrar on or before 20th November, 1939, it was not in fact filed until 3rd January, 1940. A case was the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the wording of the relevant sections. The punitive clause of section 32, for example, reads : "If a company makes default in complying with the requirements of this section, it shall be liable to a fine not exceeding Rs. 50 for every day during which the default continues, and every officer of the company, who knowingly and wilfully authorises or permits the default, shall be liable to the like ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if it could, it can be distinguished from the case before me by the fact that a prosecution had been launched apparently against the officers of the company as well as against the company, and also by the fact that in that case the omission was one which it was impossible to remedy. It may be noted that the company had already been fined for not having submitted the required return on the due dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly the same conditions exist in this case. The learned Magistrate has found that there was no wilful default on the part of the officers of the company and the learned Public Prosecutor is not prepared to dispute that finding. So while the officers of the company were rightly acquitted, the company should have been punished. As far as the company is concerned the order of the Magistrate is set asi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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