Merely because a person is a Director of a Company, it is not necessary that he is aware about the day-to-day functioning of the company | There is no universal rule that a Director of a Company is in charge of its everyday affairs – Susela Padmavathy Amma Vs. Bharti Airtel Ltd. – Supreme Court
Hon’ble Supreme Court in NI case, held that:
(i) A person cannot be made liable unless, at the material time, he was in-charge of and was also responsible to the company for the conduct of its business.
(ii) Merely because a person is a director of a company, it is not necessary that he is aware about the day-to-day functioning of the company.
(iii) There is no universal rule that a director of a company is in charge of its everyday affairs.
(iv) The position of a managing director or a joint managing director in a company may be different. These persons, as the designation of their office suggests, are in charge of a company and are responsible for the conduct of the business of the company. To escape liability, they will have to prove that when the offence was committed, they had no knowledge of the offence or that they exercised all due diligence to prevent the commission of the offence.