Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
The HC set aside the issuance of process against the director in a cheque dishonour case under s.138 of the NI Act. While the complaint lacked verbatim reproduction of s.141 language regarding "in charge of" the company, the court clarified that exact reproduction is unnecessary if substantive allegations fulfill statutory requirements. However, the magistrate failed to conduct proper inquiry to establish prima facie grounds against the petitioner who claimed prior resignation. The court directed the trial court to conduct a proper inquiry to determine whether prima facie case exists against the petitioner before proceeding further. The petition was disposed of accordingly.
The HC set aside the issuance of process against the director in a cheque dishonour case under s.138 of the NI Act. While the complaint lacked verbatim reproduction of s.141 language regarding "in charge of" the company, the court clarified that exact reproduction is unnecessary if substantive allegations fulfill statutory requirements. However, the magistrate failed to conduct proper inquiry to establish prima facie grounds against the petitioner who claimed prior resignation. The court directed the trial court to conduct a proper inquiry to determine whether prima facie case exists against the petitioner before proceeding further. The petition was disposed of accordingly.
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