It is necessary to specifically aver in a complaint under Section 141 that at the time the offence was committed, the person accused was in charge of, and responsible for the conduct of business of the company: Supreme Court of India
[2024] 8 S.C.R. 1 : 2024 INSC 566 National Housing Bank v. Bherudan Dugar Housing Finance Ltd. & Ors. Etc.
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