Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Amendment Act 2018: Section 148 requires appellants to deposit 20% of fines during Section 138 conviction appeals.</h1> The Negotiable Instruments (Amendment) Act, 2018, introduces Section 148 to the principal Act, empowering Appellate Courts to order appellants to deposit a minimum of 20% of the fine or compensation awarded by the trial court during appeals against convictions under Section 138. This deposit is additional to any interim compensation under Section 143A. The deposit must be made within 60 days, extendable by 30 days upon sufficient cause. The court may release the deposited amount to the complainant during the appeal. If acquitted, the appellant can reclaim the amount with interest within 60 days, extendable by 30 days upon sufficient cause.
TaxTMI 
TaxTMI 
