Question
निदेशकों का कम्पनी के प्रति तथा तीसरे पक्षकारों के प्रति दायित्व को स्पष्ट कीजिए। क्या निदेशक को आपराधिक दायित्व के लिए उत्तरदायी ठहराया जा सकता है?
Answer :
Word Count : 1376
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निदेशक कम्पनी के प्रबन्धन और प्रशासन में महत्वपूर्ण भूमिका निभाते हैं। वे कम्पनी के एजेंट, न्यासी तथा अधिकारी के रूप में कार्य करते हैं और कम्पनी के व्यवसाय को विधि, कम्पनी के संविधान तथा शेयरधारकों के हितों के अनुरूप संचालित करने के लिए उत्तरदायी होते हैं। कम्पनी एक कृत्रिम वैधानिक व्यक्ति होने के कारण स्वयं अपने कार्य नहीं कर सकती; इसलिए उसके निदेशक उसके माध्यम से निर्णय लेते और कार्य करते हैं। इस कारण निदेशकों पर कम्पनी के प्रति अनेक वैधानिक तथा नैतिक दायित्व आरोपित किए गए हैं। साथ ही, कुछ परिस्थितियों में उनके कार्यों के कारण तीसरे पक्षकारों के प्रति भी व्यक्तिगत दायित्व उत्पन्न हो सकता है। कम्पनी अधिनियम, 2013 की धारा 166 निदेशकों के प्रमुख कर्तव्यों को निर्धारित करती है। निदेशक को कम्पनी के Articles of Association तथा लागू कानूनों के अनुसार सद्भावना से कार्य करना चाहिए। उसे कम्पनी के उद्देश्यों को आगे बढ़ाने तथा कम्पनी, उसके सदस्यों, कर्मचारियों, शेयरधारकों, समुदाय और पर्यावरण के सर्वोत्तम हित को ध्यान में रखना चाहिए। निदेशक को उचित सावधानी, कौशल और परिश्रम के साथ स्वतंत्र निर्णय लेना चाहिए। उसे ऐसी स्थिति से बचना चाहिए जिसमें उसका व्यक्तिगत हित कम्पनी के हित से टकराता हो। यदि निदेशक को कम्पनी के किसी लेन-देन या व्यवस्था में प्रत्यक्ष या अप्रत्यक्ष हित है, तो उसे निर्धारित प्रक्रिया के अनुसार उसका प्रकटीकरण करना चाहिए। निदेशक का कम्पनी के प्रति पहला प्रमुख दायित्व विश्वासपूर्ण दायित्व अर्थात् fiduciary duty है। निदेशक कम्पनी की सम्पत्ति और शक्तियों का उपयोग अपने निजी लाभ के लिए नहीं कर सकता। उसे कम्पनी के हित में ईमानदारी और सद्भावना से कार्य करना आवश्यक है। कम्पनी के धन, सम्पत्ति, व्यापारिक अवसर अथवा गोपनीय सूचनाओं का निजी लाभ के लिए उपयोग करना उसके दायित्व का उल्लंघन हो सकता है। उदाहरण के लिए, यदि किसी निदेशक को कम्पनी की गोपनीय जानकारी के आधार पर किसी लाभदायक व्यापारिक अवसर का पता
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