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    <title>2022 (8) TMI 1049 - GAUHATI HIGH COURT</title>
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    <description>The High Court held that the lower court&#039;s dismissal of a case under section 138 of the N.I. Act due to lack of territorial jurisdiction was incorrect. The petitioner, presenting a bearer cheque at his bank in Hojai, fell under the jurisdiction of the court at Hojai as per Section 142(2)(a) of the Act. The High Court emphasized that the Act does not differentiate between bearer and cross cheques for jurisdictional purposes. The impugned order was set aside, and the matter was remanded for further proceedings, with each party bearing its own costs.</description>
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    <pubDate>Fri, 29 Jul 2022 00:00:00 +0530</pubDate>
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      <title>2022 (8) TMI 1049 - GAUHATI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=426810</link>
      <description>The High Court held that the lower court&#039;s dismissal of a case under section 138 of the N.I. Act due to lack of territorial jurisdiction was incorrect. The petitioner, presenting a bearer cheque at his bank in Hojai, fell under the jurisdiction of the court at Hojai as per Section 142(2)(a) of the Act. The High Court emphasized that the Act does not differentiate between bearer and cross cheques for jurisdictional purposes. The impugned order was set aside, and the matter was remanded for further proceedings, with each party bearing its own costs.</description>
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      <pubDate>Fri, 29 Jul 2022 00:00:00 +0530</pubDate>
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