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    <title>2023 (2) TMI 1 - CALCUTTA HIGH COURT</title>
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    <description>In a Section 138 cheque dishonour complaint, inquiry under Section 202 CrPC was held satisfied where the Magistrate considered the complaint, affidavit and documents before issuing process; the absence of express Section 202 language did not show non-application of mind, so interference was unwarranted. As to a director&#039;s liability under Section 141 NI Act, the complaint&#039;s averment that the directors handled the company&#039;s day-to-day affairs was sufficient at the quashing stage, and without unimpeachable material showing false implication, inherent jurisdiction could not be used to terminate the prosecution. The challenge to continuance of the proceedings therefore failed.</description>
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      <title>2023 (2) TMI 1 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=433486</link>
      <description>In a Section 138 cheque dishonour complaint, inquiry under Section 202 CrPC was held satisfied where the Magistrate considered the complaint, affidavit and documents before issuing process; the absence of express Section 202 language did not show non-application of mind, so interference was unwarranted. As to a director&#039;s liability under Section 141 NI Act, the complaint&#039;s averment that the directors handled the company&#039;s day-to-day affairs was sufficient at the quashing stage, and without unimpeachable material showing false implication, inherent jurisdiction could not be used to terminate the prosecution. The challenge to continuance of the proceedings therefore failed.</description>
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