Partnership firm &! N I Act

 Cheque dishonoured by partnership firm makes that firm is  liable with their partner for  their offence : Section 141 of NI act is applicable to companies , association of partners  etc :Supreme Court held in case of Aneeta Hada v M/s God father travels and tours criminal appeal number 838/ 2008 decided on dated 27/04/2012  In this case bench consisting of three judges held that there is a difference between primary liability and vicarious liability in the interpretation of sec 141 of NI act , : The difference in civil and criminal liability was analytically narrated : Pleading and making party to firm in complaint case under 138 NI Act is also required without it neither accusation make responsible of firm nor criminal liability shift to partner doing day to day work of firm under 141 NI Act : The pleading about the partner that he was responsible for day today work of partnership firm and firm was also responsible :and this judgement later on  relied in the Latest case of Dilip Hariramani v Bank of Baroda criminal appeal number 767/2022 decided on dated    09/05/2022    arising from criminal SLP number    641 / 2021 : The issue in the case was that a partner of firm was not pleaded in complaint with  the responsibility of partner  in day to day work and firm was not made party in the case : Principal enunciated : 1) specific averment in complaint through pleading regarding vicarious liability 2 ) sec 141 doesn’t take liability of all directors in case of company but  responsibility fasten upon that director  who is incharge of day today work of company 3) pleading in complaint and proof through evidence  4 )vicarious liability not inferred only but to be made in  pleading and thereafter to be proved 5) The person sought to be liable should be incharge of business and day today work of the company