https://www.taxtmi.com/caselaws?id=399337 The territorial jurisdiction for a Section 138 Negotiable Instruments Act prosecution depends on the amended Section 142(2) and Section 142A, under which a cheque sent for collection through the payee's account is deemed presented at the branch where that account is maintained. Applying that rule, the Court found that the cheques were linked to the Calcutta branch account, so presentation in Chennai did not confer jurisdiction on the Chennai court. As a result, the Chennai court could not take cognizance and the complaint was liable to be quashed for want of territorial jurisdiction. en-us Tue, 19 May 2020 00:00:00 +0530 Thu, 08 Oct 2020 13:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399337 The territorial jurisdiction for a Section 138 Negotiable Instruments Act prosecution depends on the amended Section 142(2) and Section 142A, under which a cheque sent for collection through the payee's account is deemed presented at the branch where that account is maintained. Applying that rule, the Court found that the cheques were linked to the Calcutta branch account, so presentation in Chennai did not confer jurisdiction on the Chennai court. As a result, the Chennai court could not take cognizance and the complaint was liable to be quashed for want of territorial jurisdiction. Case-Laws Indian Laws Tue, 19 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399337