https://www.taxtmi.com/news?id=17239 The Act recognises cheques in electronic form authenticated by digital or electronic signatures and adopts IT Act definitions. It clarifies territorial jurisdiction for offences under section 138, prescribing trial in courts where the payee's or drawee's bank branch maintaining the relevant account is situated. It validates transfer of pending cases to courts with such jurisdiction, requires subsequent complaints against the same drawer to be filed before the same court, and directs transfer to a single court where multiple prosecutions by the same payee against the same drawer are pending. The earlier Ordinance is repealed with savings. en-us Mon, 09 Jan 2017 18:24:25 +0530 Mon, 09 Jan 2017 18:24:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=17239 The Act recognises cheques in electronic form authenticated by digital or electronic signatures and adopts IT Act definitions. It clarifies territorial jurisdiction for offences under section 138, prescribing trial in courts where the payee's or drawee's bank branch maintaining the relevant account is situated. It validates transfer of pending cases to courts with such jurisdiction, requires subsequent complaints against the same drawer to be filed before the same court, and directs transfer to a single court where multiple prosecutions by the same payee against the same drawer are pending. The earlier Ordinance is repealed with savings. News - Mon, 09 Jan 2017 18:24:25 +0530 https://www.taxtmi.com/news?id=17239