Where assessee was a part-time director of the company prior to his resignation and was made a co-accused in a criminal complaint filed against the company for default in payment of tax, merely because assessee was a director, in absence of any specific averment that he was in charge of or responsible for the day-to-day affairs of the company and since cheque forming the subject matter of the complaint was not signed by him, the ingredients of section 278B(2) were not attracted; accordingly, the criminal complaint against the assessee was quashed and set aside.