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...
Cheque-dishonour liability under Section 138 of the NI Act is personal to the drawer, account holder and signatory; a non-signatory spouse of a sole proprietor cannot be prosecuted merely on allegations of control. A sole proprietorship is not a company for Section 141, so vicarious liability cannot extend to persons other than the proprietor. A demand notice seeking only part of the cheque amount fails the requirement to demand the "said amount of money", preventing the cause of action from arising. Further, process against an accused residing outside the Magistrate's jurisdiction requires a mandatory prior inquiry or investigation. Suppression of the concern's sole-proprietorship status was treated as abuse of process. Proceedings against the spouse were quashed, while trial against other accused continued.
Cheque-dishonour liability under Section 138 of the NI Act is personal to the drawer, account holder and signatory; a non-signatory spouse of a sole proprietor cannot be prosecuted merely on allegations of control. A sole proprietorship is not a company for Section 141, so vicarious liability cannot extend to persons other than the proprietor. A demand notice seeking only part of the cheque amount fails the requirement to demand the "said amount of money", preventing the cause of action from arising. Further, process against an accused residing outside the Magistrate's jurisdiction requires a mandatory prior inquiry or investigation. Suppression of the concern's sole-proprietorship status was treated as abuse of process. Proceedings against the spouse were quashed, while trial against other accused continued.
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