https://www.taxtmi.com/caselaws?id=297381 In a prosecution under the Negotiable Instruments Act, a Magistrate may permit amendment of a complaint to correct a mistaken name, as this power is treated as incidental and ancillary to taking cognizance. An incomplete or incorrect description of the accused does not by itself vitiate proceedings where the identity of the person is otherwise clear, and such defects may be examined during trial. The statutory scheme of sections 138 and 141 requires allegations linking the company and responsible officers to the conduct of business, but the burden to show lack of knowledge or due diligence under the proviso to section 141 rests on the person relying on it. Inherent jurisdiction under section 482 CrPC was held not to warrant interference on these facts. en-us Wed, 03 Oct 2012 00:00:00 +0530 Wed, 01 Sep 2021 18:04:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297381 In a prosecution under the Negotiable Instruments Act, a Magistrate may permit amendment of a complaint to correct a mistaken name, as this power is treated as incidental and ancillary to taking cognizance. An incomplete or incorrect description of the accused does not by itself vitiate proceedings where the identity of the person is otherwise clear, and such defects may be examined during trial. The statutory scheme of sections 138 and 141 requires allegations linking the company and responsible officers to the conduct of business, but the burden to show lack of knowledge or due diligence under the proviso to section 141 rests on the person relying on it. Inherent jurisdiction under section 482 CrPC was held not to warrant interference on these facts. Case-Laws Indian Laws Wed, 03 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297381