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Applicant couldn't be discharged from charges as he played an active role in diverting funds received by co.

January 29, 2019[2019] 101 taxmann.com 308 (Bombay)
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CL: Where charges under sections 24 and 27 were framed against applicant, who was working as Chartered Accountant of company 'WWML' on account of its failure to repay amount accepted from depositors, in view of fact that applicant had played an active role in flats purchased by company from amount of deposits received from public and, moreover, he had got transferred amount of investors from account of directors in name of his father and wife, his application seeking discharge was rightly rejected by Special Judge

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