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    <title>2008 (6) TMI 549 - Supreme Court</title>
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    <description>A complaint under Section 138 of the Negotiable Instruments Act may be filed in the name of a proprietary concern, and may be signed and presented by the proprietor or an authorised power of attorney holder acting for the proprietor. Section 142 requires only a written complaint by the payee or holder in due course; the manner of representation is governed by general law. A power of attorney holder with charge of the business and personal knowledge of the transaction may also be examined under Section 200 of the Code of Criminal Procedure, so the proprietor need not be the only witness. The complaint was therefore maintainable.</description>
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    <pubDate>Thu, 26 Jun 2008 00:00:00 +0530</pubDate>
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      <title>2008 (6) TMI 549 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=159603</link>
      <description>A complaint under Section 138 of the Negotiable Instruments Act may be filed in the name of a proprietary concern, and may be signed and presented by the proprietor or an authorised power of attorney holder acting for the proprietor. Section 142 requires only a written complaint by the payee or holder in due course; the manner of representation is governed by general law. A power of attorney holder with charge of the business and personal knowledge of the transaction may also be examined under Section 200 of the Code of Criminal Procedure, so the proprietor need not be the only witness. The complaint was therefore maintainable.</description>
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