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    <title>2021 (10) TMI 197 - GUJARAT HIGH COURT</title>
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    <description>In a prosecution under Sections 138 and 141 of the Negotiable Instruments Act, complaint proceedings can be sustained where the pleadings specifically state that the accused were in charge of and responsible for the company&#039;s business. The court noted that the petitioners were described as key persons handling the company&#039;s affairs, and those averments, together with the supporting documents, justified issuance of process. A challenge based on Section 202 of the Code of Criminal Procedure was not treated as a basis for interference in Section 482 proceedings. The complaint and summoning order were therefore not quashed.</description>
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      <title>2021 (10) TMI 197 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=413145</link>
      <description>In a prosecution under Sections 138 and 141 of the Negotiable Instruments Act, complaint proceedings can be sustained where the pleadings specifically state that the accused were in charge of and responsible for the company&#039;s business. The court noted that the petitioners were described as key persons handling the company&#039;s affairs, and those averments, together with the supporting documents, justified issuance of process. A challenge based on Section 202 of the Code of Criminal Procedure was not treated as a basis for interference in Section 482 proceedings. The complaint and summoning order were therefore not quashed.</description>
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      <pubDate>Mon, 27 Sep 2021 00:00:00 +0530</pubDate>
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