https://www.taxtmi.com/caselaws?id=309363 Statutory notice and complaint under Section 138 of the Negotiable Instruments Act had to be filed within the prescribed time, and the Court held that the notice in this matter was issued beyond the statutory period and the complaint was lodged beyond one month from accrual of cause of action. The later amendment permitting condonation of delay was not applied retrospectively, so cognizance and process were without authority of law and the proceedings were quashed. The complaint also did not contain factual averments to disclose the essential ingredients of cheating under Section 420 of the Indian Penal Code, so no separate prima facie offence was made out. en-us Fri, 16 Jul 2004 00:00:00 +0530 Mon, 28 Aug 2023 10:55:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309363 Statutory notice and complaint under Section 138 of the Negotiable Instruments Act had to be filed within the prescribed time, and the Court held that the notice in this matter was issued beyond the statutory period and the complaint was lodged beyond one month from accrual of cause of action. The later amendment permitting condonation of delay was not applied retrospectively, so cognizance and process were without authority of law and the proceedings were quashed. The complaint also did not contain factual averments to disclose the essential ingredients of cheating under Section 420 of the Indian Penal Code, so no separate prima facie offence was made out. Case-Laws Indian Laws Fri, 16 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309363