Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Extended period of limitation unsustainable; allowable deductions for prompt payment discounts, pro rata recovery, freight and VAT led to demand being...
Presumption under the Negotiable Instruments Act arises where cheque execution and receipt of legal notice are admitted, shifting the burden to the accused to rebut that the cheque discharged a legally enforceable debt; the admitted signature on the cheque suffices to raise that presumption. The accused failed to lead evidence and relied only on his Criminal Procedure statement, which did not establish a probable defence; accordingly the presumption stood unrebutted and conviction and sentence were upheld. Privity with the named payee was unnecessary for the holder to invoke the presumption. The high court found no illegality or perversity in the trial court's decision and dismissed the revisional petition.
Presumption under the Negotiable Instruments Act arises where cheque execution and receipt of legal notice are admitted, shifting the burden to the accused to rebut that the cheque discharged a legally enforceable debt; the admitted signature on the cheque suffices to raise that presumption. The accused failed to lead evidence and relied only on his Criminal Procedure statement, which did not establish a probable defence; accordingly the presumption stood unrebutted and conviction and sentence were upheld. Privity with the named payee was unnecessary for the holder to invoke the presumption. The high court found no illegality or perversity in the trial court's decision and dismissed the revisional petition.
Note: It is a system-generated summary and is for quick reference only.