Partners liable to prosecuted u/s. 278B if there are specific averments in complaint that they were responsible for every act or act of omission and commission of the firm at the time when offence was committed

Deepak Engineering Works and Others Vs CIT and Others High Court of Patna Criminal Miscellaneous No. 22099 of 1998 Rakesh Kumar, J Decided on: 19 February 2011 Judgement The present petition has been filed under section 482 of the Code of Criminal Procedure on behalf of petitioner no. 1 i.e. an unregistered firm (U.R.F.) and petitioner nos. 2 to 4 in the capacity of the partner of petitioner no. 1 with a prayer to quash entire criminal proceeding vide Complaint Case No. 47(C) of 1992/569 of 1993 pending before the Special Court of Economic Offences at Patna Civil Court, P...