Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The HC affirmed the trial court's finding that the accused successfully rebutted the statutory presumption under Sections 118 and 139 of the N.I. Act on the preponderance of probabilities, not beyond reasonable doubt, and therefore could not be convicted under Section 138. The evidence, including bank testimony about issuance of the cheque from the predecessor bank and the timing discrepancies in the complainant's pleadings and cross-examination, created a probable defence and undermined the complainant's case. On the totality of evidence the HC held the accused's version more probable, dismissed the appeal and upheld acquittal/no conviction under Section 138 of the N.I. Act.
The HC affirmed the trial court's finding that the accused successfully rebutted the statutory presumption under Sections 118 and 139 of the N.I. Act on the preponderance of probabilities, not beyond reasonable doubt, and therefore could not be convicted under Section 138. The evidence, including bank testimony about issuance of the cheque from the predecessor bank and the timing discrepancies in the complainant's pleadings and cross-examination, created a probable defence and undermined the complainant's case. On the totality of evidence the HC held the accused's version more probable, dismissed the appeal and upheld acquittal/no conviction under Section 138 of the N.I. Act.
Note: It is a system-generated summary and is for quick reference only.