Case Law Analysis
|Meghalaya High Court
Section 92 Companies Act | Mere 'C/o' Listing in Records Does Not Impose Liability on Landlord : Meghalaya HC
The Meghalaya High Court ruled that a landlord listed as 'C/o' in company records cannot be held liable under Section 92 of the Companies Act, 2013, for non-compliance by the company. Liability requires functional responsibility, not mere administrative registration. This clarifies that property ownership alone does not attract regulatory penalties under corporate law.