https://www.scconline.com/blog/post/2020/10/19/all-hc-principle-contained-in-s-141-of-ni-act-is-not-applicable-to-a-sole-proprietary-concern-firm-need-not-be-arraigned-as-an-accused-while-making-a-claim-for-recovery-under-s-138-of-the-ni-act/
All HC | Principle contained in S. 141 of NI Act is not applicable to a sole-proprietary concern, firm need not be arraigned as an accused while making a claim for recovery under S. 138 of the NI Act