The learned Counsel for the Respondents has relied upon the case of Anil Hada v. Indian Acrylic Ltd. MANU/SC/0736/1999 : (2000) 1 SCC 1, wherein this Court held-
Normally an offence can be committed by human beings who are natural persons. Such offence can be tried according to the procedure established by law. But there are offences which could be attributed to juristic person also. If the drawer of a cheque happens to be a juristic person like a body corporate it can be prosecuted for the offence Under Section 138 of the Act. Now there is no scope for doubt regarding that aspect in view of the clear language employed in Section 141 of the Act. In the expanded ambit of the word 'company' even firms or any other associations of persons are included and as a necessary adjunct thereof a partner of the firm is treated as director of that company.
(Emphasis supplied)
Thus when the drawer of the cheque who falls within the ambit of Section 138 of the Act is a human being or a body corporate or even firm, prosecution proceedings can be initiated against such drawer. In this context the phrase 'as well as' used in Sub-section (1) of Section 141 of the Act has some importance. The said phrase would embroil the persons mentioned in the first category within the tentacles of the offence on a par with the offending company. Similarly the words 'shall also' in Sub-section (2) are capable of bringing the third category persons additionally within the dragnet of the offence on an equal par. The effect of reading Section 141 is that when the company is the drawer of the cheque such company is the principal offender Under Section 138 of the Act and the remaining persons are made offenders by virtue of the legal fiction created by the legislature as per the section. Hence the actual offence should have been committed by the company, and then alone the other two categories of persons can also become liable for the offence.
IN THE SUPREME COURT OF INDIA
Criminal Appeal No. 1001 of 2010
Decided On: 16.09.2015
Appellants: Jitendra Vora
Vs.
Respondent: Bhavana Y. Shah and Ors.
Vs.
Respondent: Bhavana Y. Shah and Ors.
Hon'ble Judges/Coram:Pinaki Chandra Ghose and R.K. Agrawal, JJ.
