RASIPURAM TEXTILE PRIVATE LIMITED & OTHERS (5) (2005)8 SCC 89 S.M.S.PHARMACEUTICALS LTD. v. NEETA BHALLA AND ANOTHER (6)

5 SCC 661Reported decision2012#1134 most cited

What is RASIPURAM TEXTILE PRIVATE LIMITED & OTHERS (5) (2005)8 SCC 89 S.M.S.PHARMACEUTICALS LTD. v. NEETA BHALLA AND ANOTHER (6) authority for?

When a company is prosecuted for an offence, the persons who are in charge of and responsible to the company for the conduct of its business at the time of the commission of the offence are liable, along with the company, for the offence.

99

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2021.

Also referred to as

Rasipuram Textile Private Limited · S.M.S. Pharmaceuticals Ltd. v. Neeta Bhalla · vicarious liability · company prosecution · directors liability · mens rea · criminal liability of company · persons in charge · offence · conduct of business

Judgments citing RASIPURAM TEXTILE PRIVATE LIMITED & OTHERS (5) (2005)8 SCC 89 S.M.S.PHARMACEUTICALS LTD. v. NEETA BHALLA AND ANOTHER (6)