https://www.taxtmi.com/caselaws?id=169893 The court upheld the conviction and reduced the fine in a case challenging the validity of filing a complaint through a Power of Attorney under section 142 of the Negotiable Instruments Act. It clarified that a complaint for an offense under section 138 can be filed by a Power of Attorney, who can act as a witness but cannot depose on behalf of the party granting the authority. The court emphasized that the Power of Attorney is entitled to appear as a witness and testify on matters within their knowledge, ultimately dismissing the revision for lack of merit. en-us Fri, 01 Oct 1999 00:00:00 +0530 Tue, 12 May 2015 11:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169893 The court upheld the conviction and reduced the fine in a case challenging the validity of filing a complaint through a Power of Attorney under section 142 of the Negotiable Instruments Act. It clarified that a complaint for an offense under section 138 can be filed by a Power of Attorney, who can act as a witness but cannot depose on behalf of the party granting the authority. The court emphasized that the Power of Attorney is entitled to appear as a witness and testify on matters within their knowledge, ultimately dismissing the revision for lack of merit. Case-Laws Indian Laws Fri, 01 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169893