https://www.taxtmi.com/caselaws?id=194105 A company complaint under the Negotiable Instruments Act is maintainable only if the person prosecuting it is shown to have valid authority from the board, articles, or another lawful source. Authority is a material requirement, not a mere technical formality, and where it is disputed the complainant must prove it. On the facts, the alleged power of attorney did not establish that the signatory was competent to file the complaint, nor that the execution of that document was properly authorised. The complaint was therefore not maintainable, and the acquittal was sustained. en-us Fri, 27 Sep 2013 00:00:00 +0530 Tue, 29 Aug 2017 12:30:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194105 A company complaint under the Negotiable Instruments Act is maintainable only if the person prosecuting it is shown to have valid authority from the board, articles, or another lawful source. Authority is a material requirement, not a mere technical formality, and where it is disputed the complainant must prove it. On the facts, the alleged power of attorney did not establish that the signatory was competent to file the complaint, nor that the execution of that document was properly authorised. The complaint was therefore not maintainable, and the acquittal was sustained. Case-Laws Indian Laws Fri, 27 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194105