Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
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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