https://www.taxtmi.com/caselaws?id=435045 The term "drawer" under the Negotiable Instruments Act means the person on whose account the cheque is drawn, not an authorised signatory signing for a company. Section 143A therefore does not extend interim compensation liability to such signatory, because vicarious liability cannot be implied beyond the statutory text. Section 148 applies a minimum 20% deposit only in an appeal by the drawer against a section 138 conviction, so that requirement does not automatically bind an appeal filed by a person other than the drawer. Any deposit direction in such cases may instead be considered under the Code of Criminal Procedure. en-us Wed, 08 Mar 2023 00:00:00 +0530 Sat, 11 Mar 2023 08:46:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435045 The term "drawer" under the Negotiable Instruments Act means the person on whose account the cheque is drawn, not an authorised signatory signing for a company. Section 143A therefore does not extend interim compensation liability to such signatory, because vicarious liability cannot be implied beyond the statutory text. Section 148 applies a minimum 20% deposit only in an appeal by the drawer against a section 138 conviction, so that requirement does not automatically bind an appeal filed by a person other than the drawer. Any deposit direction in such cases may instead be considered under the Code of Criminal Procedure. Case-Laws Indian Laws Wed, 08 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435045