https://www.taxtmi.com/caselaws?id=341904 The court held that a partnership firm is not a separate legal entity under the Indian Partnership Act, 1932, partners are co-owners of the firm's property. Prosecution of partners without impleading the firm is not maintainable under Section 138 of the Negotiable Instruments Act. The court quashed the proceedings of the Criminal Cases pending, ruling that the partners' prosecution was not maintainable without impleading the partnership firm and that the cheques were presented after the expiry of their validity period, making Section 138 inapplicable. en-us Tue, 11 Apr 2017 00:00:00 +0530 Mon, 17 Apr 2017 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341904 The court held that a partnership firm is not a separate legal entity under the Indian Partnership Act, 1932, partners are co-owners of the firm's property. Prosecution of partners without impleading the firm is not maintainable under Section 138 of the Negotiable Instruments Act. The court quashed the proceedings of the Criminal Cases pending, ruling that the partners' prosecution was not maintainable without impleading the partnership firm and that the cheques were presented after the expiry of their validity period, making Section 138 inapplicable. Case-Laws Indian Laws Tue, 11 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341904