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    <title>2021 (5) TMI 403 - MADRAS HIGH COURT</title>
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    <description>Section 147 of the Negotiable Instruments Act permits compounding of cheque dishonour offences, but Section 482 CrPC cannot be used to reopen a conviction that has attained finality because Section 362 CrPC bars alteration or review of a signed judgment except for clerical or arithmetical errors. The commentary distinguishes compounding before final judgment from a request made after conviction has been confirmed on merits, noting that post-finality compounding would effectively rewrite the judgment. The petition to compound after confirmation of conviction was therefore rejected.</description>
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    <pubDate>Wed, 28 Apr 2021 00:00:00 +0530</pubDate>
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      <title>2021 (5) TMI 403 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=407524</link>
      <description>Section 147 of the Negotiable Instruments Act permits compounding of cheque dishonour offences, but Section 482 CrPC cannot be used to reopen a conviction that has attained finality because Section 362 CrPC bars alteration or review of a signed judgment except for clerical or arithmetical errors. The commentary distinguishes compounding before final judgment from a request made after conviction has been confirmed on merits, noting that post-finality compounding would effectively rewrite the judgment. The petition to compound after confirmation of conviction was therefore rejected.</description>
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      <pubDate>Wed, 28 Apr 2021 00:00:00 +0530</pubDate>
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