Updated for 2026 Syllabus Detailed Explanations High-Yield Core Concepts

Bank Promotion Exam Guide

Banking Awareness | Banking Knowledge | for all Bank Exams

Module: General Practice

Q181: Scenario: A company issues a cheque signed by its Director, Mr. Sharma. The cheque is dishonoured due to "Insufficient Funds." The complainant files a case under Section 138 against Mr. Sharma (Director) without making the Company an accused in the complaint. Based on the binding Supreme Court precedent (Aneeta Hada case), is the complaint maintainable against Mr. Sharma?

A
Yes, because the Director is the person who actually signed the cheque.
B
Yes, because of the principle of Vicarious Liability.
C
No, because for an offence by a company, the Company itself is the principal offender and must be arraigned as an accused.
D
No, unless Mr. Sharma owns more than 50 percent shares in the company.
✅ Correct Answer: C
This question tests the application of Section 141 (Offences by Companies). In the landmark judgment Aneeta Hada v. Godfather Travels & Tours (2012), which remains binding in 2026, the Supreme Court ruled that the Company is the Principal Offender.
The liability of Directors is "Vicarious" (derivative). One cannot be vicariously liable if the principal offender is not charged.
Therefore, arraigning the Company as an accused is a mandatory condition precedent.
A complaint against the Director alone is legally defective and not maintainable.