In view of the foregoing discussions, I hold that a HUF will not constitute an Association of Individuals as per the term company explained in Section 141 of the Act and so, in the instant cases, the petitioner who is stated to be only a member of the HUF shall not be vicariously liable for the offence allegedly committed by the Kartha of the HUF. In view of the above, the prosecutions in these cases against the petitioner are liable to be quashed.
Madras High Court
Arpit Jhanwar vs Kamlesh Jain Rep. By Its on 7 June, 2012
Citation; 2014 ALLMR (cri)Journal 279