https://www.taxtmi.com/caselaws?id=106650 A complaint under section 138 of the Negotiable Instruments Act must be made and signed by the payee or holder in due course for cognizance to be taken, and a power of attorney holder cannot satisfy that statutory requirement merely by signing on behalf of the payee. The Court also held that the Code of Criminal Procedure does not govern cognizance under section 142 in this context because the special statute prescribes its own mandatory complaint requirement and excludes inconsistent general procedure. Cognizance is therefore maintainable only on a written complaint by the person expressly authorised by the Act. en-us Mon, 18 Feb 2002 00:00:00 +0530 Wed, 03 Apr 2019 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106650 A complaint under section 138 of the Negotiable Instruments Act must be made and signed by the payee or holder in due course for cognizance to be taken, and a power of attorney holder cannot satisfy that statutory requirement merely by signing on behalf of the payee. The Court also held that the Code of Criminal Procedure does not govern cognizance under section 142 in this context because the special statute prescribes its own mandatory complaint requirement and excludes inconsistent general procedure. Cognizance is therefore maintainable only on a written complaint by the person expressly authorised by the Act. Case-Laws Indian Laws Mon, 18 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106650