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Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
The HC set aside the lower court's order and allowed the petition to proceed to trial in a dishonored cheque case. Despite discrepancies in the cheque (overwriting of date and incomplete amount in words showing "Four lac sixty five" instead of "Four lac sixty five thousand" while the numerical figure showed Rs. 4,65,000/-), the court found these to be inadvertent errors rather than material defects. The court determined that the legal notice clearly specified the cheque amount, and the respondent never replied to refute liability. Technical grounds alone were insufficient to dismiss the complaint under Section 138 of the NI Act without affording parties the opportunity to prove their respective cases at trial.
The HC set aside the lower court's order and allowed the petition to proceed to trial in a dishonored cheque case. Despite discrepancies in the cheque (overwriting of date and incomplete amount in words showing "Four lac sixty five" instead of "Four lac sixty five thousand" while the numerical figure showed Rs. 4,65,000/-), the court found these to be inadvertent errors rather than material defects. The court determined that the legal notice clearly specified the cheque amount, and the respondent never replied to refute liability. Technical grounds alone were insufficient to dismiss the complaint under Section 138 of the NI Act without affording parties the opportunity to prove their respective cases at trial.
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