Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory fo...
Tariff rate quota authorisations govern preferential imports of specified New Zealand goods through export certification and electronic customs debiti...
Electronic Continuity Bond Registration replaces manual container permissions, with quarterly reporting and re-export monitoring for duty-free contain...
Dishonor of cheque case - accused acquitted - rebuttal of presumption u/ss 118 and 139 of NI Act. Appellate Court has wide powers to re-appreciate evidence in appeal against acquittal but must exercise caution as presumption of innocence strengthened by acquittal order. Supreme Court guidelines on appeals against acquittal followed. Respondent's defense found plausible - cheque given for investment, not loan. Petitioner failed to substantiate Rs. 14 lacs loan claim. Presumption u/s 114 Evidence Act applied against Petitioner for non-production of accounts. No infirmity found in Appellate Court's findings based on preponderance of probabilities. Leave to appeal dismissed.
Dishonor of cheque case - accused acquitted - rebuttal of presumption u/ss 118 and 139 of NI Act. Appellate Court has wide powers to re-appreciate evidence in appeal against acquittal but must exercise caution as presumption of innocence strengthened by acquittal order. Supreme Court guidelines on appeals against acquittal followed. Respondent's defense found plausible - cheque given for investment, not loan. Petitioner failed to substantiate Rs. 14 lacs loan claim. Presumption u/s 114 Evidence Act applied against Petitioner for non-production of accounts. No infirmity found in Appellate Court's findings based on preponderance of probabilities. Leave to appeal dismissed.
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