Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
The petitioner-accused and the complainant-respondent settled the matter related to dishonor of cheque. The High Court accepted the prayer for compounding the offence u/s 147 of the Negotiable Instruments Act, 1881, following the Supreme Court's guidelines in Damodar S. Prabhu v. Sayed Babalal H. Noting the non-obstante clause in Section 147, the Court held that compounding is controlled by this provision, not Section 320 of CrPC. Relying on K. Subramanian v. R. Rajathi, the Court allowed compounding even after conviction. Consequently, the conviction and sentence were quashed, and the petitioner-accused was acquitted u/s 138 of the Act.
The petitioner-accused and the complainant-respondent settled the matter related to dishonor of cheque. The High Court accepted the prayer for compounding the offence u/s 147 of the Negotiable Instruments Act, 1881, following the Supreme Court's guidelines in Damodar S. Prabhu v. Sayed Babalal H. Noting the non-obstante clause in Section 147, the Court held that compounding is controlled by this provision, not Section 320 of CrPC. Relying on K. Subramanian v. R. Rajathi, the Court allowed compounding even after conviction. Consequently, the conviction and sentence were quashed, and the petitioner-accused was acquitted u/s 138 of the Act.
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