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...
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Dishonor of cheque due to account being frozen/blocked by order of IT department does not attract liability u/s 138 of Negotiable Instruments Act. For an offense u/s 138, the cheque must be returned unpaid due to insufficient funds or exceeding arranged amount, which was not the case here. Drawing a cheque from an account not maintained by the drawer due to freezing may amount to other offenses but not u/s 138. For an account to be considered maintained, the drawer must be able to operate it by depositing or withdrawing funds and giving instructions to the bank, which was not possible once the account was attached. Complaint for offense u/s 138 quashed as the account was not maintained by the drawer after freezing by IT department's order.
Dishonor of cheque due to account being frozen/blocked by order of IT department does not attract liability u/s 138 of Negotiable Instruments Act. For an offense u/s 138, the cheque must be returned unpaid due to insufficient funds or exceeding arranged amount, which was not the case here. Drawing a cheque from an account not maintained by the drawer due to freezing may amount to other offenses but not u/s 138. For an account to be considered maintained, the drawer must be able to operate it by depositing or withdrawing funds and giving instructions to the bank, which was not possible once the account was attached. Complaint for offense u/s 138 quashed as the account was not maintained by the drawer after freezing by IT department's order.
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