Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
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Burden of proof in a dishonored cheque case under the Negotiable Instruments Act and the legality of the sentence imposed. The court held that the accused failed to discharge the reverse burden of proving the cheque was not issued against an existing debt, as the accused did not appear as a witness or produce relevant evidence. The appellate court erred in placing the burden on the complainant. Additionally, the sentence imposed by the trial court was illegal as it did not meet the minimum punishment requirement u/s 138. The High Court allowed the revision petition, set aside the dismissal of the earlier revision, and remanded the matter to the appellate court for passing an order consistent with the law regarding the propriety of the sentence.
Burden of proof in a dishonored cheque case under the Negotiable Instruments Act and the legality of the sentence imposed. The court held that the accused failed to discharge the reverse burden of proving the cheque was not issued against an existing debt, as the accused did not appear as a witness or produce relevant evidence. The appellate court erred in placing the burden on the complainant. Additionally, the sentence imposed by the trial court was illegal as it did not meet the minimum punishment requirement u/s 138. The High Court allowed the revision petition, set aside the dismissal of the earlier revision, and remanded the matter to the appellate court for passing an order consistent with the law regarding the propriety of the sentence.
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