https://www.taxtmi.com/caselaws?id=301516 A complaint under section 138 of the Negotiable Instruments Act filed through a duly authorised power of attorney holder is maintainable, because an act done by the attorney within authority is legally attributable to the payee for cognizance under section 142(a). The death of the payee after cognizance has been taken does not abate the proceedings, as neither the Negotiable Instruments Act nor the Code of Criminal Procedure provides for abatement in that situation. Legal heirs may seek substitution and continue the prosecution, and an order dismissing the complaint on that ground was held unsustainable. en-us Tue, 21 Oct 1997 00:00:00 +0530 Thu, 07 Apr 2022 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301516 A complaint under section 138 of the Negotiable Instruments Act filed through a duly authorised power of attorney holder is maintainable, because an act done by the attorney within authority is legally attributable to the payee for cognizance under section 142(a). The death of the payee after cognizance has been taken does not abate the proceedings, as neither the Negotiable Instruments Act nor the Code of Criminal Procedure provides for abatement in that situation. Legal heirs may seek substitution and continue the prosecution, and an order dismissing the complaint on that ground was held unsustainable. Case-Laws Indian Laws Tue, 21 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301516