Calcutta HC on appointment & responsibility of additional director

Surendra Kumar Singhi Vs Registrar of Companies, West Bengal & Anr (Calcutta High Court) Sub- What is the criteria for determining whether the director is an additional director or independent director? Also whether an additional director is liable for prosecution regarding the non reporting of fullest information and explanation in the Board’s report on comments of Auditor in the auditor’s report. The petitioner in this case was appointed as a Director of Mani square limited w.e.f 2nd June, 2014. The audited accounts for the year ended 31st March 2014 which was approved on 5th Septemb...