Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
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The Kerala High Court dealt with a case involving dishonor of cheques u/s 138 of the Negotiable Instruments Act. The court considered joint trial of cases, material alteration of cheques, statutory presumptions, and burden of proof. The accused successfully rebutted statutory presumptions under Sections 118 and 139 by preponderance of probabilities. The court noted material alteration of a cheque by the complainant, leading to the accused's acquittal in a previous case. Evidence showed partial payment by the accused, discharging part of the liability. As the cheque did not represent a legally enforceable debt at encashment, the accused rebutted presumptions. The appeal was dismissed, and any pending interlocutory applications were closed.
The Kerala High Court dealt with a case involving dishonor of cheques u/s 138 of the Negotiable Instruments Act. The court considered joint trial of cases, material alteration of cheques, statutory presumptions, and burden of proof. The accused successfully rebutted statutory presumptions under Sections 118 and 139 by preponderance of probabilities. The court noted material alteration of a cheque by the complainant, leading to the accused's acquittal in a previous case. Evidence showed partial payment by the accused, discharging part of the liability. As the cheque did not represent a legally enforceable debt at encashment, the accused rebutted presumptions. The appeal was dismissed, and any pending interlocutory applications were closed.
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