https://www.taxtmi.com/caselaws?id=380068 The court clarified that Section 141 of the Negotiable Instruments Act, 1881 does not apply to sole proprietorship concerns as they are not considered companies, partnerships, or associations of individuals. It was held that impleading a sole proprietorship concern separately in a complaint under Section 138 of the Act is not necessary as the sole proprietor and the concern are one entity. The court upheld the validity of the complaint against the sole proprietor without impleading the concern, dismissing the application to quash the lower court's orders for lack of merit. en-us Fri, 03 May 2019 00:00:00 +0530 Mon, 13 May 2019 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380068 The court clarified that Section 141 of the Negotiable Instruments Act, 1881 does not apply to sole proprietorship concerns as they are not considered companies, partnerships, or associations of individuals. It was held that impleading a sole proprietorship concern separately in a complaint under Section 138 of the Act is not necessary as the sole proprietor and the concern are one entity. The court upheld the validity of the complaint against the sole proprietor without impleading the concern, dismissing the application to quash the lower court's orders for lack of merit. Case-Laws Indian Laws Fri, 03 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380068