Sections 159 and 168 Offence and prosecution Default in filing annual return Prosecution of director who resigned before default took place How far tenable Where the director resigned from his post, his resignation was accepted and was communicated to the Registrar of Companies prior to the default of non-filing annual return took place, he cannot be prosecuted since he has no connection with the affairs of the company.
 98 CLA (Snr.) 2 (Mad.)
P L Narasimhalu
Assistant Registrar of Companies
Crl. O P No. 23684 and M P No. 1 of 2007
Decided by the High Court of Madras
C S Karnan, J
28th August 2009