9911796707
TMI Blog2006 (5) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... 00 passed by the learned ACMM, New Delhi whereby the petitioner s application for discharge was dismissed. The learned senior counsel appearing for the petitioner pointed out that there was a serious error in the impugned order inasmuch as the complaint that had been initiated against the present petitioner was on the ground that he was a managing director of the company, Star Electronic Ltd., on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as required to be filed, the petitioner was no longer the managing director of the said company. The learned senior counsel drew my attention to paragraphs 2 and 3 of the complaint under section 159/162 of the Act, in respect of the present petitioner. In paragraph 2 of the said complaint, it is stated that the accused company is represented by Mr. S.N. Jain (the present petitioner), managing dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evidence of the fact that the petitioner was no longer the managing director of the company with effect from 6-5-1996. 2. The learned counsel also points out that apart from this one complaint there are six other similar complaints for different years all on the same basis and have been dealt with in the same manner by the impugned order. 3. The learned counsel for the Registrar of Compani ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made the present petitioner an accused in his capacity as the managing director of the company, the complainant cannot now turn around and attempt to have the accused prosecuted in a different capacity. 5. In these circumstances, therefore, the impugned order is set aside and the petitioner is discharged in all the seven cases referred to in the impugned order. - - TaxTMI - TMITax - Corpor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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