Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal / NCLT & Others
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ: ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        whatsappJoin Channel
        Showing Results for : Reset Filters
        Case ID :
        Companies Law

        2010 (7) TMI 279 - HC - Companies Law

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        Cheque dishonour cases proceed summarily, with early defence disclosure and limited High Court interference under inherent powers. In cheque dishonour prosecutions under the Negotiable Instruments Act, complaints are to proceed in summary form unless the Magistrate records reasons for ...
                    Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                        Cheque dishonour cases proceed summarily, with early defence disclosure and limited High Court interference under inherent powers.

                        In cheque dishonour prosecutions under the Negotiable Instruments Act, complaints are to proceed in summary form unless the Magistrate records reasons for treating them as summons trials, and the accused is expected to disclose the defence at the initial stage before the Metropolitan Magistrate. The High Court should not ordinarily use section 482 CrPC to test disputed defences or quash summoning orders where the complaint and supporting affidavit material disclose the offence; those matters belong before the trial court. Complainant evidence by affidavit is sufficient post-summoning, and recall of witnesses is permissible only on a reasoned application showing necessity under the statutory procedure.




                        Issues: (i) Whether complaints under section 138 of the Negotiable Instruments Act, 1881 must be dealt with in a summary manner and the accused must disclose the defence before the Metropolitan Magistrate at the initial stage; (ii) whether the High Court should entertain petitions under section 482 of the Code of Criminal Procedure, 1973 to quash summoning orders on the basis of such defences; (iii) whether evidence already filed by affidavit can be treated as sufficient at the post-summoning stage and witnesses recalled only on a proper application showing reasons.

                        Issue (i): Whether complaints under section 138 of the Negotiable Instruments Act, 1881 must be dealt with in a summary manner and the accused must disclose the defence before the Metropolitan Magistrate at the initial stage.

                        Analysis: Section 143 of the Negotiable Instruments Act, 1881 requires offences under the chapter to be tried summarily in accordance with sections 262 to 265 of the Code of Criminal Procedure, 1973, unless the Magistrate records reasons for taking the case as a summons trial. The statutory scheme contemplates that, on appearance, the accused should be asked to state his plea and disclose the defence, because the relevant facts and defences are within his special knowledge. Section 145 also permits the complainant's evidence by affidavit, supporting an expeditious procedure. A mere plea of innocence is not enough to displace the summary process.

                        Conclusion: The accused must disclose the defence before the Metropolitan Magistrate at the initial stage, and the matter is to proceed under the summary trial framework unless reasons are recorded for departure.

                        Issue (ii): Whether the High Court should entertain petitions under section 482 of the Code of Criminal Procedure, 1973 to quash summoning orders on the basis of such defences.

                        Analysis: The inherent power under section 482 of the Code of Criminal Procedure, 1973 is not meant to convert the High Court into the first forum for testing ordinary defences to a cheque dishonour complaint. Where the complaint and supporting material disclose the ingredients of the offence, the accused must ordinarily appear before the trial court and raise the defence there. The High Court should not usurp the trial court's function by pre-emptively examining disputed defences such as lack of responsibility, resignation, or want of knowledge, which require the accused's own explanation and supporting proof before the Magistrate.

                        Conclusion: The High Court should not entertain such petitions as a substitute for the trial court's procedure, and the accused must pursue the defence before the Metropolitan Magistrate.

                        Issue (iii): Whether evidence already filed by affidavit can be treated as sufficient at the post-summoning stage and witnesses recalled only on a proper application showing reasons.

                        Analysis: Section 145 of the Negotiable Instruments Act, 1881 makes the complainant's affidavit admissible in evidence, and the complainant need not repeat the examination-in-chief after summoning. Witnesses may be recalled only if the court considers it necessary or if the accused makes an application under section 145(2) specifying the point on which cross-examination is sought. The accused's defence evidence may be led in the summary trial, but recall of witnesses cannot be ordered as a matter of course. The same approach aligns with the statutory object of speedy disposal of section 138 cases and with the limited relevance of Article 21 arguments in view of section 106 of the Indian Evidence Act, 1872.

                        Conclusion: Affidavit evidence is sufficient at the post-summoning stage, and recall of witnesses is permissible only on a reasoned application showing necessity.

                        Final Conclusion: The petitions challenging the summoning orders were held not maintainable on the pleaded defences, and the accused were directed to appear before the Metropolitan Magistrate and proceed in accordance with the summary trial procedure under the Negotiable Instruments Act, 1881.

                        Ratio Decidendi: In prosecutions under section 138 of the Negotiable Instruments Act, 1881, the accused must disclose the defence before the trial court at the first available stage, and the High Court should not ordinarily interdict the proceedings under section 482 of the Code of Criminal Procedure, 1973 when the complaint and affidavit material disclose the offence.


                        Full Summary is available for active users!
                        Note: It is a system-generated summary and is for quick reference only.

                        Topics

                        ActsIncome Tax
                        No Records Found