Held, the company being a juristic person cannot be prosecuted for the offence for which custodial sentence is the mandatory punishment. But when custodial sentence and fine are the prescribed mode of punishment, the court can impose the sentence of fine on a company which is found guilty as the sentence of imprisonment is impossible to be carried out. It is an acceptable legal maxim that law does not compel a man to do that which cannot possibly be performed. In the present case, whether the Applicants can be punished Under Section 276C for the offence committed Under Section 278B by the firm or not can be considered after trial and after giving opportunity to both the sides to lead the evidence. Applications dismissed.
