Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
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 ...
The HC allowed the revision application in a dishonour of cheque case under Section 138 of the Negotiable Instruments Act. The complainant, a company director, filed the complaint in his individual capacity without proper authorization or power of attorney from the company. The agreement was executed between two companies, requiring the complainant to represent the company rather than act personally. While lack of authorization constitutes a curable defect per Supreme Court precedent in M.M.T.C. Ltd. v. Medchl Chemicals, the company failed to rectify this defect at any subsequent stage. The Court held that authorized persons must file complaints on behalf of and in the name of the principal, not in their personal capacity, making the complaint legally impermissible.
The HC allowed the revision application in a dishonour of cheque case under Section 138 of the Negotiable Instruments Act. The complainant, a company director, filed the complaint in his individual capacity without proper authorization or power of attorney from the company. The agreement was executed between two companies, requiring the complainant to represent the company rather than act personally. While lack of authorization constitutes a curable defect per Supreme Court precedent in M.M.T.C. Ltd. v. Medchl Chemicals, the company failed to rectify this defect at any subsequent stage. The Court held that authorized persons must file complaints on behalf of and in the name of the principal, not in their personal capacity, making the complaint legally impermissible.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
