Just a moment...

Top
Help
Upgrade to AI Search

We've upgraded AI Search on TaxTMI with two powerful modes:

1. Basic
Quick overview summary answering your query with referencesCategory-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
Detailed report covering:
     -   Overview Summary
     -   Governing Provisions [Acts, Notifications, Circulars]
     -   Relevant Case Laws
     -   Tariff / Classification / HSN
     -   Expert views from TaxTMI
     -   Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Explore AI Search

Powered by Weblekha - Building Scalable Websites

×

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

        Showing Results for : Reset Filters
        Case ID :

        2022 (4) TMI 756 - HC - Indian Laws

        📋
        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

        Conviction upheld under Section 138 for dishonoring cheque issued for debt. Complaint timely, evidence sufficient. The court upheld the conviction of the petitioner under Section 138 of the Negotiable Instruments Act, 1881, for dishonoring a cheque issued for a legally ...
                        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.

                            Conviction upheld under Section 138 for dishonoring cheque issued for debt. Complaint timely, evidence sufficient.

                            The court upheld the conviction of the petitioner under Section 138 of the Negotiable Instruments Act, 1881, for dishonoring a cheque issued for a legally enforceable debt. The complaint was found to be filed within the prescribed limitation period, and the evidence presented by the complainant was deemed sufficient to establish the liability. The revision petition was dismissed, affirming the conviction and sentence imposed by the lower courts.




                            Issues Involved:
                            1. Validity of the complaint under Section 138 of the Negotiable Instruments Act, 1881.
                            2. Compliance with statutory provisions and limitation period.
                            3. Examination of evidence and burden of proof.
                            4. Legally enforceable debt or liability.
                            5. Computation of limitation period for filing the complaint.

                            Issue-wise Detailed Analysis:

                            1. Validity of the Complaint under Section 138 of the Negotiable Instruments Act, 1881:
                            The petitioner issued a cheque for Rs. 11,00,000, which was dishonored due to insufficient funds. The complainant, after receiving the dishonor memo, issued a statutory demand notice. Despite receiving the notice, the petitioner failed to make the payment, leading to the filing of a complaint under Section 138 of the Negotiable Instruments Act, 1881. The trial court convicted the petitioner, and the sessions court upheld the conviction, leading to this revision petition.

                            2. Compliance with Statutory Provisions and Limitation Period:
                            The petitioner argued that the complaint was filed beyond the prescribed limitation period under Section 142(1)(a) & (b) read with Section 138(c) of the Act. The complaint was filed on 27.08.2016, while the cheque was issued on 15.04.2016 and dishonored on 13.06.2016. The statutory demand notice was issued on 11.07.2016 and received by the petitioner on 13.07.2016. The petitioner contended that the complaint was filed one day late, beyond the 30-day limitation period.

                            3. Examination of Evidence and Burden of Proof:
                            The complainant (PW-1) provided evidence that he supplied materials and labor for road construction under PMGSY and that the petitioner issued the cheque in discharge of his liability. The trial court evaluated the evidence, including testimonies of PW-2 and PW-3, who corroborated the complainant's claims. The petitioner did not present any defense witnesses and denied the incriminating materials during examination under Section 313 Cr.P.C.

                            4. Legally Enforceable Debt or Liability:
                            The petitioner argued that there was no documentary evidence to prove the legal entrustment or enforceable liability. However, the complainant's testimony and the issuance of the cheque were considered sufficient to establish the debt. The courts below found that the cheque was issued for a legally enforceable debt, and its dishonor constituted an offense under Section 138 of the Act.

                            5. Computation of Limitation Period for Filing the Complaint:
                            The court referred to the judgments in Econ Antri Limited v. Rom Industries Limited and Saketh India Ltd. v. India Securities Ltd., which clarified the computation of the limitation period. The general rule is to exclude the first day and include the last day. The statutory notice was received on 13.07.2016, and the 15-day period ended on 27.07.2016. The cause of action started on 28.07.2016, and the complaint was filed on 27.08.2016, within the 30-day period.

                            Conclusion:
                            The court found no merit in the petitioner's arguments and upheld the findings of the lower courts. The complaint was filed within the prescribed limitation period, and the evidence supported the conviction. The revision petition was dismissed, and the conviction and sentence were affirmed.
                            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