https://www.taxtmi.com/caselaws?id=379756 At the stage of issuing process, a Magistrate may consider a proviso and deeming provision in the same section where the complaint and accompanying material already disclose the factual foundation for their application; Section 105 of the Indian Evidence Act, 1872 does not bar that consideration. The text also states that a real dispute over entitlement to receive dividend, including pending connected proceedings, attracts Section 127(c) of the Companies Act, 2013 and prevents the offence from being made out on the face of the complaint. On that basis, the process and notices were quashed because the admitted material brought the matter within the statutory proviso. en-us Mon, 22 Apr 2019 00:00:00 +0530 Tue, 07 May 2019 09:19:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379756 At the stage of issuing process, a Magistrate may consider a proviso and deeming provision in the same section where the complaint and accompanying material already disclose the factual foundation for their application; Section 105 of the Indian Evidence Act, 1872 does not bar that consideration. The text also states that a real dispute over entitlement to receive dividend, including pending connected proceedings, attracts Section 127(c) of the Companies Act, 2013 and prevents the offence from being made out on the face of the complaint. On that basis, the process and notices were quashed because the admitted material brought the matter within the statutory proviso. Case-Laws Companies Law Mon, 22 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379756