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...
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.
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