Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
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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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