https://www.taxtmi.com/highlights?id=71938 Dishonour of Cheque - jurisdiction - The word ‘delivered’ used in Section 142(2)(a) of the NI Act has no significance and significance must be given to the text ‘for collection through an account’. That is to say, delivery of the cheque takes place where the cheque was issued and presentation of the cheque will be through the account of the payee or holder in due course, and the said place is decisive to determine the question of jurisdiction. - HC en-us Tue, 12 Sep 2023 09:23:13 +0530 Tue, 12 Sep 2023 09:23:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71938 Dishonour of Cheque - jurisdiction - The word ‘delivered’ used in Section 142(2)(a) of the NI Act has no significance and significance must be given to the text ‘for collection through an account’. That is to say, delivery of the cheque takes place where the cheque was issued and presentation of the cheque will be through the account of the payee or holder in due course, and the said place is decisive to determine the question of jurisdiction. - HC Highlights Indian Laws Tue, 12 Sep 2023 09:23:13 +0530 https://www.taxtmi.com/highlights?id=71938