Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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A complaint under Section 138 of the Negotiable Instruments Act filed through a power of attorney holder was not liable to fail merely because the complaint did not expressly plead the holder's direct personal knowledge. The Court treated the objection as an irregularity in institution, to be tested under Section 465 CrPC, and found no failure of justice because the complainant later entered the witness box, deposed to the transaction, and the accused had full opportunity to cross-examine. The conviction was therefore sustained. On sentence, the Court reduced the substantive custodial term in view of the nature and gravity of the offence, while maintaining the compensation and default clause, and substituted imprisonment till the rising of the court.
A complaint under Section 138 of the Negotiable Instruments Act filed through a power of attorney holder was not liable to fail merely because the complaint did not expressly plead the holder's direct personal knowledge. The Court treated the objection as an irregularity in institution, to be tested under Section 465 CrPC, and found no failure of justice because the complainant later entered the witness box, deposed to the transaction, and the accused had full opportunity to cross-examine. The conviction was therefore sustained. On sentence, the Court reduced the substantive custodial term in view of the nature and gravity of the offence, while maintaining the compensation and default clause, and substituted imprisonment till the rising of the court.
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