https://www.scconline.com/blog/post/2024/02/08/cal-hc-quashes-prosecution-report-and-related-proceedings-due-to-violation-of-section-46b-of-the-bengal-excise-act-scc-blog/
‘Director’s liability without company’s inclusion is unlawful’; Calcutta High Court quashes criminal proceedings due to violation of Section 46B of the Bengal Excise Act, 1909