Only a director can represent a company in court under this section.

The company can authorise any suitable person as its representative; it need not be a director, and the appointment need not carry the company's official seal.

Bharatiya Nagarik Suraksha Sanhita, 2023

Section 342

Procedure when corporation or registered society is an accused

(1) In this section, “corporation” means an incorporated company or other body corporate, and includes a society registered under the Societies Registration Act, 1860 (21 of 1860).§

(2) Where a corporation is the accused person or one of the accused persons in an inquiry or trial, it may appoint a representative for the purpose of the inquiry or trial and such appointment need not be under the seal of the corporation.§

(3) Where a representative of a corporation appears, any requirement of this Sanhita that anything shall be done in the presence of the accused or shall be read or stated or explained to the accused, shall be construed as a requirement that that thing shall be done in the presence of the representative or read or stated or explained to the representative, and any requirement that the accused shall be examined shall be construed as a requirement that the representative shall be examined.§

(4) Where a representative of a corporation does not appear, any such requirement as is referred to in sub-section (3) shall not apply.§

(5) Where a statement in writing purporting to be signed by the managing director of the corporation or by any person duly authorised by him (by whatever name called) having, or being one of the persons having the management of the affairs of the corporation to the effect that the person named in the statement has been appointed as the representative of the corporation for the purposes of this section, is filed, the Court shall, unless the contrary is proved, presume that such person has been so appointed.§

(6) If a question arises as to whether any person, appearing as the representative of a corporation in an inquiry or trial before a Court is or is not such representative, the question shall be determined by the Court.§

Why this exists

A company cannot physically stand in a courtroom, so this provision creates a practical mechanism for corporate accused to participate in criminal proceedings through a human representative, ensuring companies can be prosecuted (for example for regulatory or economic offences) without the process breaking down over the impossibility of a company 'appearing' in person.

Common misconceptions

Myth: Only a director can represent a company in court under this section.
Fact: The company can authorise any suitable person as its representative; it need not be a director, and the appointment need not carry the company's official seal.