Case Law Analysis
|Bombay High Court
Section 482 CrPC | Director Liability Quashed for Pre-Offence Resignation Under Bombay Sales Tax Act : Bombay HC
Bombay High Court quashes criminal proceedings against a director who resigned before the alleged tax evasion period, holding that uncontroverted resignation documents must be accepted at the prima facie stage. The ruling clarifies that mere ownership of company land or nominal directorship is insufficient to establish liability under the Bombay Sales Tax Act.