Tamil Nadu Electricity Board vs M/S.Rasipuram Textile (P) Ltd & Ors

The Supreme Court addressed the liability of company directors under Section 49A of the Indian Electricity Act, 1910, emphasizing that the prosecution must prove that the directors were in charge of and responsible for the company's conduct at the time of the offence. The court held that mere directorship does not imply criminal liability without evidence of participation in day-to-day affairs, thereby upholding the lower court's decision to acquit the directors due to lack of evidence linking them to the offence. The judgment clarified the burden of proof, stating it lies with the prosecution to establish the directors' involvement before shifting the burden to the accused.