Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
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Section 138 of the NI Act is not confined to cheques issued for the drawer's own personal liability; a cheque drawn towards a legally enforceable liability of another person may also attract penal consequences on dishonour. The Court therefore rejected the objection based on absence of privity and the claim that the petitioner was not a party to the underlying consent award, holding that the complaint could proceed on a prima facie basis. Challenges that no amount was due, that the cheque was a gift, or that it formed part of a without-prejudice settlement raised disputed factual defences that could not be resolved at the process stage and had to be tested at trial.
Section 138 of the NI Act is not confined to cheques issued for the drawer's own personal liability; a cheque drawn towards a legally enforceable liability of another person may also attract penal consequences on dishonour. The Court therefore rejected the objection based on absence of privity and the claim that the petitioner was not a party to the underlying consent award, holding that the complaint could proceed on a prima facie basis. Challenges that no amount was due, that the cheque was a gift, or that it formed part of a without-prejudice settlement raised disputed factual defences that could not be resolved at the process stage and had to be tested at trial.
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