Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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SC allowed the appeal, setting aside the HC's order quashing criminal proceedings under Section 138 of the Negotiable Instruments Act. The Court found sufficient averments to invoke vicarious liability against the non-executive director under Section 141. The complaint's allegations regarding the director's responsibility for day-to-day affairs of the company were deemed adequate to proceed with the criminal case. The original process order was restored, directing the Metropolitan Magistrate to continue proceedings in accordance with law.
SC allowed the appeal, setting aside the HC's order quashing criminal proceedings under Section 138 of the Negotiable Instruments Act. The Court found sufficient averments to invoke vicarious liability against the non-executive director under Section 141. The complaint's allegations regarding the director's responsibility for day-to-day affairs of the company were deemed adequate to proceed with the criminal case. The original process order was restored, directing the Metropolitan Magistrate to continue proceedings in accordance with law.
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