https://www.taxtmi.com/caselaws?id=169836 Cognizance is taken when a Magistrate applies judicial mind to a complaint to see whether it discloses an offence and then moves the matter forward; it is distinct from issuance of process. Where the complaint was examined, the complainant was heard, and the Magistrate's later conduct showed consideration of the material before summons were issued, cognizance could be inferred even if not recorded in a particular form. On that basis, the High Court's view that cognizance had not been taken was incorrect, and the complaint could not be treated as having proceeded without valid cognizance. en-us Tue, 23 Aug 2005 00:00:00 +0530 Thu, 26 Nov 2015 21:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169836 Cognizance is taken when a Magistrate applies judicial mind to a complaint to see whether it discloses an offence and then moves the matter forward; it is distinct from issuance of process. Where the complaint was examined, the complainant was heard, and the Magistrate's later conduct showed consideration of the material before summons were issued, cognizance could be inferred even if not recorded in a particular form. On that basis, the High Court's view that cognizance had not been taken was incorrect, and the complaint could not be treated as having proceeded without valid cognizance. Case-Laws Indian Laws Tue, 23 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169836