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...
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.
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