Public charitable Trust can be punished for offence committed under section 138 - but only with fine or by imposing compensation - Trust having two or more Individuals is "an association of individuals" - Such trust would be a company for the purpose of section 138

Citation

2012(2) MWN (cr) DCC 161 == 2012(5) CTC 203==

Abraham Memorial Educational Trust vs C.Suresh Babu

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