Just a moment...
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether Section 148 of the Negotiable Instruments (Amendment) Act, 2018 applies to appeals against conviction under Section 138 of the Negotiable Instruments Act, 1881 that were pending or filed after the provision came into force, so as to justify a condition requiring deposit of a portion of the fine or compensation while suspending sentence.
Analysis: The provision inserted by the amendment was treated as governing the appellate stage and as procedural in nature, since it operates only as a modified method of securing recovery of the fine or compensation already awarded. The Court followed the view that the appellate power to suspend sentence can validly be exercised subject to compliance with the statutory deposit requirement, and that the commencement of the appeal did not prevent application of the provision once it had come into force.
Conclusion: Section 148 applies to the pending appeals, and the condition directing deposit of 20/25% of the compensation or fine as a prerequisite for suspension of sentence was upheld. The challenge to the impugned appellate orders failed.