https://www.taxtmi.com/caselaws?id=165195 The dominant issue was whether the statutory demand notices satisfied clause (b) of the proviso to s.138 of the Negotiable Instruments Act despite stating that, upon re-presentation and dishonour, the payee would inform the police for criminal action. The SC held that cognizance under s.138 can be taken only on a written complaint by the payee under s.142, so police cannot investigate a s.138 offence; however, dishonour may also attract cognizable IPC offences for which police action is permissible. The notices merely preserved that additional option and did not vitiate the statutory demand. Consequently, the notices were valid, the HC's quashing on lack of proper notice was erroneous, and the criminal proceedings were restored. en-us Thu, 07 Oct 1999 00:00:00 +0530 Thu, 01 Jan 2026 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165195 The dominant issue was whether the statutory demand notices satisfied clause (b) of the proviso to s.138 of the Negotiable Instruments Act despite stating that, upon re-presentation and dishonour, the payee would inform the police for criminal action. The SC held that cognizance under s.138 can be taken only on a written complaint by the payee under s.142, so police cannot investigate a s.138 offence; however, dishonour may also attract cognizable IPC offences for which police action is permissible. The notices merely preserved that additional option and did not vitiate the statutory demand. Consequently, the notices were valid, the HC's quashing on lack of proper notice was erroneous, and the criminal proceedings were restored. Case-Laws Companies Law Thu, 07 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165195