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    <title>1948 (5) TMI 6 - HIGH COURT OF DACCA</title>
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    <description>A complaint alleging false statements in a company balance-sheet was held to fall within the Narayanganj Court&#039;s territorial jurisdiction. The Court rejected the objection that jurisdiction depended only on where the balance-sheet was signed, because the place of signature was not proved and that circumstance did not displace jurisdiction. It held that the offence concerned a false statement in a document required by the Companies Act, and that the company&#039;s business presence at Dacca, service of notices there, the location of the mills within the Narayanganj sub-division, and receipt of the balance-sheet within the area were sufficient local links under the criminal procedure law. The reference was rejected and the matter remitted for disposal according to law.</description>
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    <pubDate>Fri, 14 May 1948 00:00:00 +0530</pubDate>
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      <title>1948 (5) TMI 6 - HIGH COURT OF DACCA</title>
      <link>https://www.taxtmi.com/caselaws?id=96987</link>
      <description>A complaint alleging false statements in a company balance-sheet was held to fall within the Narayanganj Court&#039;s territorial jurisdiction. The Court rejected the objection that jurisdiction depended only on where the balance-sheet was signed, because the place of signature was not proved and that circumstance did not displace jurisdiction. It held that the offence concerned a false statement in a document required by the Companies Act, and that the company&#039;s business presence at Dacca, service of notices there, the location of the mills within the Narayanganj sub-division, and receipt of the balance-sheet within the area were sufficient local links under the criminal procedure law. The reference was rejected and the matter remitted for disposal according to law.</description>
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      <pubDate>Fri, 14 May 1948 00:00:00 +0530</pubDate>
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