Residual food-preparation classification places fermented Nata De Coco outside fruit-jelly categories, changing its GST treatment across notified peri...
Settlement application eligibility requires a pending assessment when filed, preventing an extra prior-eligibility condition from blocking considerati...
Vicarious liability under the dishonour-of-cheque provisions cannot be extended to a non-signatory merely because of a family relationship with the proprietor of a sole proprietorship concern. A proprietorship has no separate legal identity from its proprietor and does not fall within the entities to which vicarious liability applies. Liability for cheque dishonour is author-centric: the cheque must be drawn on an account maintained by the accused. Death of the account holder revokes the banking mandate and agency, so a non-account-holder cannot be prosecuted as drawer. Where the complaint and public records show these statutory defects, inherent jurisdiction may be used to prevent abuse of process by quashing groundless proceedings.
Vicarious liability under the dishonour-of-cheque provisions cannot be extended to a non-signatory merely because of a family relationship with the proprietor of a sole proprietorship concern. A proprietorship has no separate legal identity from its proprietor and does not fall within the entities to which vicarious liability applies. Liability for cheque dishonour is author-centric: the cheque must be drawn on an account maintained by the accused. Death of the account holder revokes the banking mandate and agency, so a non-account-holder cannot be prosecuted as drawer. Where the complaint and public records show these statutory defects, inherent jurisdiction may be used to prevent abuse of process by quashing groundless proceedings.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
