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    <title>2022 (1) TMI 356 - ALLAHABAD HIGH COURT</title>
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    <description>A complaint under Section 138 of the Negotiable Instruments Act must be filed only after the drawer fails to pay within the fifteen-day period following statutory notice, and then within one month from accrual of the cause of action under Section 142 unless delay is satisfactorily explained. Where the complaint is instituted after expiry of that period and no legally sustainable ground for condonation is shown, cognizance is barred and the summoning order cannot be sustained. The text applies this limitation framework to cheque-dishonour prosecution and states that belated proceedings are liable to be annulled for non-compliance with the statutory time limit.</description>
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    <pubDate>Thu, 23 Dec 2021 00:00:00 +0530</pubDate>
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      <title>2022 (1) TMI 356 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=416891</link>
      <description>A complaint under Section 138 of the Negotiable Instruments Act must be filed only after the drawer fails to pay within the fifteen-day period following statutory notice, and then within one month from accrual of the cause of action under Section 142 unless delay is satisfactorily explained. Where the complaint is instituted after expiry of that period and no legally sustainable ground for condonation is shown, cognizance is barred and the summoning order cannot be sustained. The text applies this limitation framework to cheque-dishonour prosecution and states that belated proceedings are liable to be annulled for non-compliance with the statutory time limit.</description>
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      <pubDate>Thu, 23 Dec 2021 00:00:00 +0530</pubDate>
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