https://www.taxtmi.com/highlights?id=27928 Offense punishable under Section 138 of the Negotiable Instruments Act - it is very difficult for the Court to take a view that a partnership firm for the purpose of Section 138 read with Section 141 of the Act is not a legal entity, and therefore, it need not be made an accused in the complaint. - The prosecution launched against only one of the partners of the partnership firm, without joining the partnership firm, cannot be maintainable. - HC en-us Fri, 11 Mar 2016 13:31:31 +0530 Fri, 11 Mar 2016 13:31:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=27928 Offense punishable under Section 138 of the Negotiable Instruments Act - it is very difficult for the Court to take a view that a partnership firm for the purpose of Section 138 read with Section 141 of the Act is not a legal entity, and therefore, it need not be made an accused in the complaint. - The prosecution launched against only one of the partners of the partnership firm, without joining the partnership firm, cannot be maintainable. - HC Highlights Indian Laws Fri, 11 Mar 2016 13:31:31 +0530 https://www.taxtmi.com/highlights?id=27928