Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for dedu...
Fourth Proviso to Section 153A: extended-period inquiry requires a reasonable, material-based satisfaction that escaped income likely exceeds the thre...
Primary issue: whether the presumption under Sections 118 and 139 of the Negotiable Instruments Act was rebutted. Court found the accused successfully rebutted the statutory presumption by the evidence (including admissions by the complainant), shifting the evidential burden to the complainant to prove the cheque was issued for a legally enforceable debt; the complainant produced no such proof. Consequence: the acquittal founded on lack of proved liability is upheld and the appeal is dismissed. - HC
Primary issue: whether the presumption under Sections 118 and 139 of the Negotiable Instruments Act was rebutted. Court found the accused successfully rebutted the statutory presumption by the evidence (including admissions by the complainant), shifting the evidential burden to the complainant to prove the cheque was issued for a legally enforceable debt; the complainant produced no such proof. Consequence: the acquittal founded on lack of proved liability is upheld and the appeal is dismissed. - HC
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