Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
Dishonour of cheque issued in a firm's name raised maintainability and locus standi issues; the High Court found the trial court correctly held the complainant competent to sue in a sole proprietorship matter, and rejected the petitioners' locus objection. Bank records proving stoppage of payment and timely statutory demand triggered the statutory presumptions in favour of the complainant; the burden shifted to the accused to rebut with material evidence, which they failed to produce, so the misuse defence was rejected. Given concurrent findings at trial and on appeal and the limited scope of revisional jurisdiction, the conviction under the negotiable instruments offence was upheld.
Dishonour of cheque issued in a firm's name raised maintainability and locus standi issues; the High Court found the trial court correctly held the complainant competent to sue in a sole proprietorship matter, and rejected the petitioners' locus objection. Bank records proving stoppage of payment and timely statutory demand triggered the statutory presumptions in favour of the complainant; the burden shifted to the accused to rebut with material evidence, which they failed to produce, so the misuse defence was rejected. Given concurrent findings at trial and on appeal and the limited scope of revisional jurisdiction, the conviction under the negotiable instruments offence was upheld.
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