https://www.taxtmi.com/caselaws?id=194638 An irregularity in transferring a complaint to a Judicial Magistrate did not deprive the transferee Magistrate of jurisdiction to take cognizance under the Code of Criminal Procedure, because cognizance is of the offence and not the offender, and the receiving court may act once the complaint discloses an offence. At the cognizance and process stage, the Court needed only to determine whether the allegations made out a prima facie case. Allegations that partnership property or film prints were specially entrusted for exhibition and return, followed by dishonest misappropriation or failure to account, were sufficient to attract criminal breach of trust and cheating. The proceedings were therefore allowed to continue. en-us Thu, 24 Aug 1995 00:00:00 +0530 Sat, 16 Sep 2017 17:50:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194638 An irregularity in transferring a complaint to a Judicial Magistrate did not deprive the transferee Magistrate of jurisdiction to take cognizance under the Code of Criminal Procedure, because cognizance is of the offence and not the offender, and the receiving court may act once the complaint discloses an offence. At the cognizance and process stage, the Court needed only to determine whether the allegations made out a prima facie case. Allegations that partnership property or film prints were specially entrusted for exhibition and return, followed by dishonest misappropriation or failure to account, were sufficient to attract criminal breach of trust and cheating. The proceedings were therefore allowed to continue. Case-Laws Indian Laws Thu, 24 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194638