https://www.taxtmi.com/caselaws?id=418912 In a prosecution under Section 138 of the Negotiable Instruments Act, territorial jurisdiction lay where the payee's account for collection was maintained, as Section 142(2)(a) and its Explanation treat delivery of the cheque through any branch as delivery at the account branch; the complaint was therefore maintainable before the Chief Judicial Magistrate, Imphal West. The challenge based on non-service of demand notice also failed because the notice was sent to the correct address and statutory presumptions of service arose once it was properly addressed and dispatched. The complaint and process orders were not liable to be quashed at the threshold. en-us Mon, 21 Feb 2022 00:00:00 +0530 Sat, 26 Feb 2022 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418912 In a prosecution under Section 138 of the Negotiable Instruments Act, territorial jurisdiction lay where the payee's account for collection was maintained, as Section 142(2)(a) and its Explanation treat delivery of the cheque through any branch as delivery at the account branch; the complaint was therefore maintainable before the Chief Judicial Magistrate, Imphal West. The challenge based on non-service of demand notice also failed because the notice was sent to the correct address and statutory presumptions of service arose once it was properly addressed and dispatched. The complaint and process orders were not liable to be quashed at the threshold. Case-Laws Indian Laws Mon, 21 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418912