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    <title>2014 (8) TMI 417 - Supreme Court</title>
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    <description>For complaints under Section 138 of the Negotiable Instruments Act, territorial jurisdiction lies where the cheque is dishonoured by the drawee bank, because the offence is completed on dishonour and is governed by Section 177 of the Code of Criminal Procedure. The proviso to Section 138 is not part of the offence itself; it only sets conditions precedent for cognizance, namely timely presentation, statutory notice, and non-payment within the stipulated period. The place of presentation of the cheque or issuance of notice does not create jurisdiction. The broader multi-forum approach was rejected as inconsistent with the statutory scheme.</description>
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    <pubDate>Fri, 01 Aug 2014 00:00:00 +0530</pubDate>
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      <title>2014 (8) TMI 417 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=250467</link>
      <description>For complaints under Section 138 of the Negotiable Instruments Act, territorial jurisdiction lies where the cheque is dishonoured by the drawee bank, because the offence is completed on dishonour and is governed by Section 177 of the Code of Criminal Procedure. The proviso to Section 138 is not part of the offence itself; it only sets conditions precedent for cognizance, namely timely presentation, statutory notice, and non-payment within the stipulated period. The place of presentation of the cheque or issuance of notice does not create jurisdiction. The broader multi-forum approach was rejected as inconsistent with the statutory scheme.</description>
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      <pubDate>Fri, 01 Aug 2014 00:00:00 +0530</pubDate>
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