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.
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
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
  • 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
Situ: ?
State Name or City name of the Court
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
From Date: ?
Date of order
To Date:
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

        Showing Results for : Reset Filters
        Case ID :

        📋
        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

        <h1>High Court affirms admissibility of secondary evidence under Evidence Act, upholding revisional court's decision.</h1> The High Court upheld the revisional court's decision allowing the respondent to present secondary evidence of the misplaced original postal receipt and ... Dishonor of Cheque - insufficiency of funds - original postal receipt along with the written envelope misplaced - HELD THAT:- The Court should be liberal at the time of granting the permission of adducing the secondary evidence. If it is found that the refusal of aforesaid permission would collapse the entire case of the complainant, then the Court should permit the production of secondary evidence - In the present case, the complainant has filed the complaint under section 138 of the Negotiable Instruments Act. It is mandatory requirement for the aforesaid offence that after receiving the information of dishonour of cheque, notice should be given to the accused for demanding the money. If the accused did not pay the aforesaid money within 15 days from the date of receiving the notice, the complainant may file the complaint. If the postal receipt is proved, then it may be presumed that the notice has been served subject to condition that the service report has not been received within 30 days from the sending of the aforesaid article. Therefore, postal receipt is necessary to prove the sending of notice to the accused. It is also appeared from the record that the accused did not pay any amount to the complainant even after filing the complaint and after receiving the notice of complaint. Therefore, proof of refusal of notice is a mere formality. In view of this Court the revisional Court did not commit any mistake by granting the permission to adduce the secondary evidence of postal receipt and the envelope. Both documents are the important documents and may help the complainant to prove his case. Opportunity of disproving is also available with the petitioners and the right of petitioners has already been protected by the revisional Court - impugned order upheld - petition dismissed. Issues Involved:1. Admissibility of secondary evidence under Section 65 of the Evidence Act.2. Justification of the revisional court's order allowing secondary evidence.3. Protection of the petitioners' rights during the admission of secondary evidence.Issue-wise Detailed Analysis:1. Admissibility of secondary evidence under Section 65 of the Evidence Act:The respondent filed an application under Section 65 of the Evidence Act, 1872, seeking permission to prove the misplaced original postal receipt and written envelope via secondary evidence. The trial court dismissed this application, but the revisional court allowed it. The revisional court cited precedents, emphasizing that secondary evidence is admissible when the original documents are lost or destroyed, provided there is a factual foundation establishing the right to give secondary evidence. The court referred to the Supreme Court's observation in Rakesh Mohindra Vs. Anita Beri & Ors., which stated that secondary evidence is permissible if the original documents cannot be produced despite best efforts and is beyond the party's control.2. Justification of the revisional court's order allowing secondary evidence:The revisional court justified its decision by noting that denying the opportunity to adduce secondary evidence would collapse the complainant's case, resulting in a gross miscarriage of justice. The court highlighted that the original documents were produced before the trial court at the time of case registration and were returned after comparison with photocopies. The court emphasized that the refusal to permit secondary evidence would make the trial proceedings a mere formality. The revisional court's order was supported by previous judgments, including M.Chandra Vs. M.Thangamuthu and another, which stated that secondary evidence might be adduced if the original is genuinely unavailable through no fault of the party.3. Protection of the petitioners' rights during the admission of secondary evidence:The revisional court also protected the petitioners' rights by allowing them to cross-examine witnesses regarding the existence and custody of the original documents and to challenge the documents' authenticity. The court ensured that the trial court would consider such evidence strictly in accordance with the law and prescribed procedures. The High Court affirmed this approach, noting that the revisional court's order did not exhibit any perversity, irregularity, or illegality. The High Court concluded that the revisional court's decision to allow secondary evidence was justified and that the petitioners' rights were adequately protected.Conclusion:The High Court dismissed all petitions, upholding the revisional court's order permitting the respondent to adduce secondary evidence of the postal receipt and envelope. The court found that the revisional court's decision was legally sound and protected the petitioners' rights, ensuring a fair trial process.

        Topics

        ActsIncome Tax
        No Records Found