Ansal brothers are not at all liable for the incident

1. Initially Ansal brothers were on the Board of Directors of the aforesaid Cinema owning Company but they resigned from the Board on 17.10.1988
2. After ceasing to be Director of the Company, no role of any nature whatsoever can be fastened upon the Ansal brothers for any act or omission which has taken place after about 9 years of their ceasing to be the Directors of the Company
3. Assuming for a moment that a person is a Director in a Company, that does not by it self mean that he is responsible for the day-to-day conduct of the affairs of the business of the company.  The Companies Act does not recognize any thing like deemed liability of the directors, the reason being that the professionals are being employed in the company for running the day-to-day business thereof as such unless and until any specific role is assigned to a particular director, he cannot be held responsible.  Simply being a director of a Board does not mean that the person is responsible for day-to-day affairs of the company.
4. The Ansal brothers have been implicated u/s 304-A IPC.  This section is attracted when the act is done negligently and such act is direct and proximate cause of death without intervention of any other cause
5. In the present case the act was absence of protection systems and improper repair / maintenance of DVB Transformer which caught fire and the fire resulted in smoke and the smoke resulted in death of 59 patrons.  In this entire chain of causes, the role of Ansal brothers cannot be depicted anywhere