Dishonor of two cheques - dispute remained pending for past 16 ...

16-Year Cheque Dispute Highlights Backlog u/s 138; High Courts Urge Magistrates to Justify Trial Conversions.

April 17, 2021

Case Laws Indian Laws SC

Dishonor of two cheques - dispute remained pending for past 16 years - humongous pendency of complaints u/s 138 of the Act - The High Courts may issue practice directions to the Magistrates to record reasons before converting trial of complaints under Section 138 from summary trial to summons trial in exercise of power under the second proviso to Section 143 of the Act. - The evidence of witnesses on behalf of the complainant shall be permitted on affidavit. If the Magistrate holds an inquiry himself, it is not compulsory that he should examine witnesses. In suitable cases, the Magistrate can examine documents for satisfaction as to the sufficiency of grounds for proceeding under Section 202. - SC

View Source

← Previous Next →

Dishonor of two cheques - dispute remained pending for past 16 ...

16-Year Cheque Dispute Highlights Backlog u/s 138; High Courts Urge Magistrates to Justify Trial Conversions.

April 17, 2021

Case Laws Indian Laws SC

You may also like:

Late fee levied u/s 234E - delay in furnishing the tax deducted at source statement - Late fee under section 234B cannot be levied for a period up to 01/06/2015. In the...

Dishonor of cheque - If a notice is given on the basis of incorrect cheque number, then the entire foundation will fall and the complainant cannot maintain his complaint...

Section 16 of the Companies Act grants the Central Government, through the Regional Director (RD), the power to rectify a company's name. Subsection (1) allows...

Disallowance on account of foreign exchange fluctuation loss - It is an undisputed fact that for the assessment year 2012-13, 2013-14 and 2016-17, the assessee declared...

Re-opening of Assessment – Fixation of tax rate at 16% against 10% –Revenue was not justified in demanding tax at 16% by seeking to reopen concluded assessments by...

The petition is dismissed as an alternative efficacious remedy is available to challenge the impugned order u/s 107 of the GST Act. While violation of natural justice...

The ITAT Ahmedabad considered rectification u/s 154 for correct assessment year of DDT. Revenue argued DDT pertained to A.Y. 2014-15, but Section 115-O(3) mandates DDT...

Dishonor of Cheque - The cheque is said to have been given in the year 2013, as such, the year on the cheque is also shown as '2003' by overwriting the digit '1' against...

Direct Tax Vivad se Vishwas Act - VSV Act - settlement of the dispute of petitioner for assessment year 2015-16 without withdrawing the interest already granted under...

Assessment u/s 153A - In the case on hand, the search was conducted on 10.08.2017 and the relevant six assessment years immediately preceding the assessment year...

Notice issued for reopening assessment u/s 147 was beyond the limitation period stipulated in Section 149(1). The High Court, following Ojjus Medicare Pvt. Limited,...

Dishonour of Cheque - non-application of mind - The High Court highlighted the presumption in favor of the complainant under Section 139 of the N.I. Act and affirmed the...

Dishonor of cheque case - Issuance of summons - Cheque furnished as security covered u/s 138 of NI Act or not? - Scope and limited jurisdiction of High Court u/s 482...

Rectification of mistake u/s 154 - salary income - denying the HRA Exemption claimed u/s 10(13) - taxing the perquisites value twice - Without rejecting the Form No. 16...

HC overturned acquittal under Section 138 of Negotiable Instruments Act, finding Magistrate misapplied statutory presumptions under Sections 118(a) and 139. Respondent...

Quick Updates: