https://www.taxtmi.com/article/detailed?id=1335 A complaint under Section 138 must be filed by the payee or holder in due course after notice; where the payee is a proprietary concern the complaint may be filed by the proprietor in his capacity as sole proprietor, by the concern represented by the proprietor, or by an attorney-holder under power of attorney acting for the proprietor. The complainant must adduce admissible evidence establishing proprietorship or entitlement, since mere assertions or affidavits are insufficient to confer locus standi. en-us Mon, 27 Jun 2011 13:47:34 +0530 Mon, 27 Jun 2011 13:47:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1335 A complaint under Section 138 must be filed by the payee or holder in due course after notice; where the payee is a proprietary concern the complaint may be filed by the proprietor in his capacity as sole proprietor, by the concern represented by the proprietor, or by an attorney-holder under power of attorney acting for the proprietor. The complainant must adduce admissible evidence establishing proprietorship or entitlement, since mere assertions or affidavits are insufficient to confer locus standi. Articles Other Topics Mon, 27 Jun 2011 13:47:34 +0530 https://www.taxtmi.com/article/detailed?id=1335