Judgment

SARKAR, J. : The respondents were Directors of Hirjee Mills Ltd. They were prosecuted before the Chief Presidency Magistrate, Bombay, for two offences, under the Companies Act, 1913, as amended by Act XXII of 1936. The first offence was that they knowingly and wilfully authorised the failure to file the summary of share capital for the year 1953 and thereby became punishable under sub-sec (5) of S. 32 of the Act, for a default to carrying out the requirements of that section. The second offences was that they were knowingly and wilfully parties to the failure to lay before the Company in general meeting the balance sheet and profit and loss account as at March 31, 1953, and thereby became punishable under S. 133(3) of the Act for a default in complying with the requirements of S. 131. There was a separate trial in respect of each offence.

2. The learned Magistrate found that no general meeting of the company had been held in the year concerned. Following Emperor v. Pioneer Clay and Industrial Works Ltd., ILR (1948) Bom 86 he acquitted the respondents, being of the view that no offence under either section could be committed till the general meeting had been held. The learned