Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
In cheque dishonour proceedings, once issuance of the cheque and the signature are admitted or proved, a reverse onus arises and the law presumes that the cheque was issued towards a legally enforceable debt or liability; the accused must rebut that presumption by a probable defence supported by cogent material, and a bare denial or vague explanation is insufficient. Dishonour on stop-payment instructions can still attract penal consequences where the cheque was presented within validity, returned unpaid, notice was issued in time, and payment was not made. On that basis, the acquittal was set aside and the complaint cases were remanded for fresh adjudication.
In cheque dishonour proceedings, once issuance of the cheque and the signature are admitted or proved, a reverse onus arises and the law presumes that the cheque was issued towards a legally enforceable debt or liability; the accused must rebut that presumption by a probable defence supported by cogent material, and a bare denial or vague explanation is insufficient. Dishonour on stop-payment instructions can still attract penal consequences where the cheque was presented within validity, returned unpaid, notice was issued in time, and payment was not made. On that basis, the acquittal was set aside and the complaint cases were remanded for fresh adjudication.
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