ABHILASH VINODKUMAR JAIN vs COX & KINGS (INDIA) LTD. .

The Supreme Court addressed the maintainability of proceedings under Section 630 of the Companies Act, 1956 against the legal heirs of a deceased employee. The Court held that such proceedings cannot be initiated against the legal heirs, as the statute specifically refers to 'any officer or employee' and does not extend to their heirs. Consequently, the appeals were allowed, and the High Court's dismissal of the petitions was set aside, affirming that the legal heirs cannot be prosecuted under Section 630 for the wrongful withholding of company property.