Siddhartha Chattopadhyay, J. - (1.) This revisional application is an utterly un-meritorious.
(2.) The learned counsel appearing on behalf of the petitioner submits that at the relevant point of time, the present petitioners were not the Directors of the Company and so they cannot be held liable to be prosecuted. His another plea was such that the entire dues, as claimed at page 60 of the revisional application, has been paid including the interest by the Company and so these proceedings should not be allowed to continue.
(3.) The learned counsel appearing on behalf of the petitioner submits that if there is no merit in that case sufficient cost may be imposed.;