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...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
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.