Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
Tariff classification of Digital Axle Counters affirmed as electro-mechanical railway signalling equipment, eliminating duty, confiscation and penalty...
SC analyzed a cheque dishonour case under Negotiable Instruments Act Sections 118(a) and 139. The Court held that while presumptions under these sections are rebuttable, the complainant failed to substantiate the claim of an enforceable debt. Despite alleging cheque issuance in presence of well-wishers, no corroborative evidence was produced, such as income tax documents or accounting records. The accused successfully discharged the burden of proof by raising a probable defense. Consequently, the SC upheld the Trial Court's original acquittal order and reversed the High Court's judgment, thereby allowing the appeal in favor of the accused.
SC analyzed a cheque dishonour case under Negotiable Instruments Act Sections 118(a) and 139. The Court held that while presumptions under these sections are rebuttable, the complainant failed to substantiate the claim of an enforceable debt. Despite alleging cheque issuance in presence of well-wishers, no corroborative evidence was produced, such as income tax documents or accounting records. The accused successfully discharged the burden of proof by raising a probable defense. Consequently, the SC upheld the Trial Court's original acquittal order and reversed the High Court's judgment, thereby allowing the appeal in favor of the accused.
Note: It is a system-generated summary and is for quick reference only.