Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of The HC quashed criminal proceedings under Sections 138/141 of the Negotiable Instruments Act against a Company Secretary in a dishonoured cheque case. The Court held that the trial court mechanically issued summons without conducting mandatory inquiry under Section 202 CrPC, violating procedural requirements. The petitioner, being merely a non-executive Company Secretary, was neither a director, shareholder, nor signatory to the dishonoured cheque, and had no role in day-to-day business affairs or financial transactions. The complainant failed to establish the Company Secretary's responsibility for the company's conduct. The Court exercised inherent powers under Section 482 CrPC to prevent abuse of process, finding insufficient grounds to proceed against a person with limited liability who was not in charge of business operations.
TaxTMI 
TaxTMI 
