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    <title>2022 (2) TMI 445 - ALLAHABAD HIGH COURT</title>
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    <description>In a complaint under Section 138 of the Negotiable Instruments Act, a Magistrate has no power to recall or review summons at the accused&#039;s instance after process is issued, so a discharge or exoneration application is not maintainable. Section 141 does not apply to a proprietorship concern as such because it is not a separate juristic person; the proprietor remains personally liable, and the prosecution against the proprietor can proceed. On Section 202 CrPC, the Magistrate may rely on affidavit evidence and supporting documents, and oral examination of witnesses is not compulsory in this limited inquiry. The challenge to the summoning order therefore failed.</description>
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      <title>2022 (2) TMI 445 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=418194</link>
      <description>In a complaint under Section 138 of the Negotiable Instruments Act, a Magistrate has no power to recall or review summons at the accused&#039;s instance after process is issued, so a discharge or exoneration application is not maintainable. Section 141 does not apply to a proprietorship concern as such because it is not a separate juristic person; the proprietor remains personally liable, and the prosecution against the proprietor can proceed. On Section 202 CrPC, the Magistrate may rely on affidavit evidence and supporting documents, and oral examination of witnesses is not compulsory in this limited inquiry. The challenge to the summoning order therefore failed.</description>
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