https://www.taxtmi.com/caselaws?id=406586 SC held that delays in Section 138 trials must be remedied: summons service procedures should be improved (Union and RBI to respond to suggested reforms) and High Courts to issue practice directions requiring magistrates to record reasons before converting summary trials to summons trials. Section 145 permits witness evidence by affidavit and Section 202(2) is inapplicable to such complaints. Service of summons in one complaint forming part of a transaction may be treated as deemed service for related complaints before the same court. Section 258 does not apply to Section 138 summons complaints. A committee will consider amendment on recall/reconsideration of summons; matter listed after eight weeks for 3-judge bench. en-us Fri, 16 Apr 2021 00:00:00 +0530 Sat, 23 Aug 2025 13:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406586 SC held that delays in Section 138 trials must be remedied: summons service procedures should be improved (Union and RBI to respond to suggested reforms) and High Courts to issue practice directions requiring magistrates to record reasons before converting summary trials to summons trials. Section 145 permits witness evidence by affidavit and Section 202(2) is inapplicable to such complaints. Service of summons in one complaint forming part of a transaction may be treated as deemed service for related complaints before the same court. Section 258 does not apply to Section 138 summons complaints. A committee will consider amendment on recall/reconsideration of summons; matter listed after eight weeks for 3-judge bench. Case-Laws Indian Laws Fri, 16 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406586