https://www.taxtmi.com/caselaws?id=252232 Territorial jurisdiction for complaints under Section 138 of the Negotiable Instruments Act lies where the drawee bank is situated and the cheque is dishonoured. The offence is committed upon dishonour, while the statutory requirements under the proviso postpone cognizance until the cause of action accrues. Depositing a cheque at a bank selected by the complainant or issuing statutory notice from that location does not independently confer jurisdiction. Complaints filed before a Magistrate lacking territorial jurisdiction must be returned for presentation before the competent court; challenges to such returns fail, while interference based on an overruled jurisdictional approach is unsustainable. en-us Thu, 04 Sep 2014 00:00:00 +0530 Wed, 14 Feb 2024 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252232 Territorial jurisdiction for complaints under Section 138 of the Negotiable Instruments Act lies where the drawee bank is situated and the cheque is dishonoured. The offence is committed upon dishonour, while the statutory requirements under the proviso postpone cognizance until the cause of action accrues. Depositing a cheque at a bank selected by the complainant or issuing statutory notice from that location does not independently confer jurisdiction. Complaints filed before a Magistrate lacking territorial jurisdiction must be returned for presentation before the competent court; challenges to such returns fail, while interference based on an overruled jurisdictional approach is unsustainable. Case-Laws Indian Laws Thu, 04 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252232