Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Documentary material, including the complainant's affidavit, dishonoured cheque, return memos, demand notice and MoU, may satisfy the mandatory inquiry under Sections 200 and 202 of the Code before process is issued against an accused residing outside the Magistrate's territorial jurisdiction. On admitted cheque execution and non-payment after notice, the presumptions of consideration and legally enforceable liability under Sections 118 and 139 of the Negotiable Instruments Act apply. Defences that security cheques were prematurely presented, liability had not arisen under the MoU, or fraud occurred raise factual issues for trial and cannot displace those rebuttable presumptions through inherent jurisdiction at the pre-trial stage. The challenges were rejected and trial was directed to proceed expeditiously.
Documentary material, including the complainant's affidavit, dishonoured cheque, return memos, demand notice and MoU, may satisfy the mandatory inquiry under Sections 200 and 202 of the Code before process is issued against an accused residing outside the Magistrate's territorial jurisdiction. On admitted cheque execution and non-payment after notice, the presumptions of consideration and legally enforceable liability under Sections 118 and 139 of the Negotiable Instruments Act apply. Defences that security cheques were prematurely presented, liability had not arisen under the MoU, or fraud occurred raise factual issues for trial and cannot displace those rebuttable presumptions through inherent jurisdiction at the pre-trial stage. The challenges were rejected and trial was directed to proceed expeditiously.
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TaxTMI 
TaxTMI 
