https://www.taxtmi.com/caselaws?id=194435 A revisional court must independently assess whether a complaint and supporting oath statement disclose a prima facie offence of cheating and whether the dispute is essentially civil in nature before interfering with cognizance. Mere reliance on an earlier observation that cognizance should be taken under IPC provisions is insufficient, and the legality of the cognizance order must also be tested against any direction for further enquiry. Where the revisional order bypasses that examination, and does not verify compliance with the enquiry direction, the cognizance order cannot be sustained. The impugned order was therefore set aside and the matter remitted for fresh disposal in accordance with law. en-us Fri, 14 Sep 2001 00:00:00 +0530 Thu, 07 Sep 2017 16:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194435 A revisional court must independently assess whether a complaint and supporting oath statement disclose a prima facie offence of cheating and whether the dispute is essentially civil in nature before interfering with cognizance. Mere reliance on an earlier observation that cognizance should be taken under IPC provisions is insufficient, and the legality of the cognizance order must also be tested against any direction for further enquiry. Where the revisional order bypasses that examination, and does not verify compliance with the enquiry direction, the cognizance order cannot be sustained. The impugned order was therefore set aside and the matter remitted for fresh disposal in accordance with law. Case-Laws Indian Laws Fri, 14 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194435