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

        2014 (5) TMI 750 - SC - 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

        Affidavit evidence in cheque dishonour cases may be used at both stages, with summary trial procedure ensuring speedy disposal. In complaints under the Negotiable Instruments Act, the complainant's affidavit may be treated as evidence at both the pre-summoning and post-summoning ...
                      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.

                          Affidavit evidence in cheque dishonour cases may be used at both stages, with summary trial procedure ensuring speedy disposal.

                          In complaints under the Negotiable Instruments Act, the complainant's affidavit may be treated as evidence at both the pre-summoning and post-summoning stages, avoiding repeated examination unless the Magistrate orders recall for cross-examination under Section 145(2). The Court also clarified that cheque dishonour cases under Sections 138 and 143 must be handled as summary trials under the Code of Criminal Procedure, with Magistrates following streamlined procedural directions on cognizance, summons, plea, bail, notice, affidavit evidence, and cross-examination to secure expeditious disposal.




                          Issues: (i) Whether, in complaints under Section 138 of the Negotiable Instruments Act, the complainant's affidavit can be treated as evidence at the pre-summoning and post-summoning stages without requiring examination. (ii) What procedure should be followed by Magistrates for speedy disposal of cheque dishonour cases under Sections 138 and 143 of the Negotiable Instruments Act read with the summary trial provisions of the Code of Criminal Procedure.

                          Issue (i): Whether, in complaints under Section 138 of the Negotiable Instruments Act, the complainant's affidavit can be treated as evidence at the pre-summoning and post-summoning stages without requiring repeated examination.

                          Analysis: Section 145 permits the complainant to give evidence by affidavit and makes such affidavit admissible in inquiry, trial or other proceeding. The provision is procedural and is intended to avoid duplication of evidence. Once the complaint and supporting affidavit are filed, the same material may be read in evidence at both stages unless the Magistrate, for recorded reasons or on an application under Section 145(2), directs recall for cross-examination. The accused is not required to have the complainant examined twice merely because summons has been issued.

                          Conclusion: The complainant's affidavit is admissible as evidence at both stages, and examination is not required unless the Magistrate specifically orders recall under Section 145(2).

                          Issue (ii): What procedure should be followed by Magistrates for speedy disposal of cheque dishonour cases under Sections 138 and 143 of the Negotiable Instruments Act read with the summary trial provisions of the Code of Criminal Procedure.

                          Analysis: Section 143 mandates summary trial of offences under Chapter XVII and applies Sections 262 to 265 of the Code of Criminal Procedure as far as may be. The object of the amendment is expeditious disposal, and the Court framed working directions to streamline cognizance, service of summons, plea recording, bail, notice under Section 251 of the Code, affidavit evidence, cross-examination, and day-to-day progress. The directions are designed to make the summary procedure effective and to ensure that trials are concluded promptly, preferably within the statutory time frame.

                          Conclusion: Magistrates dealing with Section 138 complaints must follow the issued procedural directions and conduct such cases as summary trials with a view to speedy and expeditious disposal.

                          Final Conclusion: The writ petition succeeded in securing binding procedural directions for cheque dishonour prosecutions, particularly on affidavit evidence and summary trial management, to advance the legislative object of prompt adjudication.

                          Ratio Decidendi: In prosecutions under Section 138 of the Negotiable Instruments Act, the complainant's affidavit may serve as evidence at the relevant stages, and Magistrates must apply the summary trial procedure in a manner that ensures expeditious disposal consistent with Sections 143 and 145 of the Act and the corresponding provisions of the Code of Criminal Procedure.


                          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