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...
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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