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    <title>2022 (5) TMI 701 - DELHI HIGH COURT</title>
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    <description>Section 148 of the Negotiable Instruments Act, 1881 was held to apply to appeals arising from cheque dishonour complaints even where the complaint was filed before the 2018 amendment, because the provision is remedial and procedural; the objection to its invocation failed. However, the appellate court could not shorten the statutory sixty-day deposit period, extendable by thirty days, or make suspension of sentence automatically stand vacated for non-deposit, as that was inconsistent with the statutory scheme and amounted to impermissible review of an earlier order. The impugned direction was therefore held illegal to that extent.</description>
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      <title>2022 (5) TMI 701 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=422441</link>
      <description>Section 148 of the Negotiable Instruments Act, 1881 was held to apply to appeals arising from cheque dishonour complaints even where the complaint was filed before the 2018 amendment, because the provision is remedial and procedural; the objection to its invocation failed. However, the appellate court could not shorten the statutory sixty-day deposit period, extendable by thirty days, or make suspension of sentence automatically stand vacated for non-deposit, as that was inconsistent with the statutory scheme and amounted to impermissible review of an earlier order. The impugned direction was therefore held illegal to that extent.</description>
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