Allowing the petition the Court held that ,non-Executive Chairman is not involved In Day-To-Day affairs of company .Managing Director admitting Liability and entering into negotiations with revenue .Prosecution  for Failure to pay to the credit tax deducted at source  of Non-Executive Chairman  is held to be not valid. It was contended that , as per S.276B, of the Act, a person who is in charge of and is responsible to the company for the conduct of the business of the company  can be prosecuted .The test laid down by S.276B is entirely different and distinct from that laid down by S.2(35) of the Act. S 2(35) is relevant only for imposing a penalty on a person and is not relevant for deciding whether he should be prosecuted for an offence under the Act .  ( FY. 2013-14 to 2014-15 )