Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
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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