https://www.taxtmi.com/caselaws?id=195719 Section 142 of the Negotiable Instruments Act, 1881 overrides only the requirements that a Section 138 complaint be in writing, be filed by the payee or holder in due course, and be lodged within one month of the cause of action. It does not exclude the Code of Criminal Procedure, 1973 for other procedural steps, so Section 319 remains available to proceed against another person who appears to have committed the offence. The statutory bar under Section 142 concerns taking cognizance of the offence, not the later addition of a person as accused; accordingly, a firm may be impleaded after that period once cognizance has been validly taken. en-us Wed, 21 Jul 1993 00:00:00 +0530 Wed, 08 Nov 2017 16:01:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195719 Section 142 of the Negotiable Instruments Act, 1881 overrides only the requirements that a Section 138 complaint be in writing, be filed by the payee or holder in due course, and be lodged within one month of the cause of action. It does not exclude the Code of Criminal Procedure, 1973 for other procedural steps, so Section 319 remains available to proceed against another person who appears to have committed the offence. The statutory bar under Section 142 concerns taking cognizance of the offence, not the later addition of a person as accused; accordingly, a firm may be impleaded after that period once cognizance has been validly taken. Case-Laws Indian Laws Wed, 21 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195719