Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
HC permitted compounding of offense under Section 138 of Negotiable Instruments Act post-conviction based on parties' subsequent compromise. While acknowledging that inherent powers must be exercised sparingly, HC held that Section 147 of NI Act, containing non-obstante clause, allows compromise settlements despite contrary provisions in CrPC. Given the amicable settlement between parties, HC annulled the conviction and sentence, directing acquittal of accused. Court ordered refund of Rs.35,000/- deposited by Revision Petitioner with accrued interest within four weeks. The ruling emphasizes that special law (NI Act) prevails over general law (CrPC) regarding compromise settlements, even at post-conviction stage.
HC permitted compounding of offense under Section 138 of Negotiable Instruments Act post-conviction based on parties' subsequent compromise. While acknowledging that inherent powers must be exercised sparingly, HC held that Section 147 of NI Act, containing non-obstante clause, allows compromise settlements despite contrary provisions in CrPC. Given the amicable settlement between parties, HC annulled the conviction and sentence, directing acquittal of accused. Court ordered refund of Rs.35,000/- deposited by Revision Petitioner with accrued interest within four weeks. The ruling emphasizes that special law (NI Act) prevails over general law (CrPC) regarding compromise settlements, even at post-conviction stage.
Note: It is a system-generated summary and is for quick reference only.