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    <title>2023 (9) TMI 633 - Supreme Court</title>
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    <description>In a complaint under Section 138 of the Negotiable Instruments Act, where process had been issued against an accused having an office outside the court&#039;s territorial jurisdiction, compliance with Section 202 of the Code of Criminal Procedure was treated as necessary before further action. The governing directions for such inquiry permit the Magistrate to examine witnesses on affidavit and, in appropriate cases, confine the inquiry to documents. Accordingly, where the process order is set aside for non-compliance with Section 202, the matter may be remitted to the Magistrate to continue from that stage and conduct the inquiry in accordance with the applicable directions.</description>
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      <title>2023 (9) TMI 633 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=443011</link>
      <description>In a complaint under Section 138 of the Negotiable Instruments Act, where process had been issued against an accused having an office outside the court&#039;s territorial jurisdiction, compliance with Section 202 of the Code of Criminal Procedure was treated as necessary before further action. The governing directions for such inquiry permit the Magistrate to examine witnesses on affidavit and, in appropriate cases, confine the inquiry to documents. Accordingly, where the process order is set aside for non-compliance with Section 202, the matter may be remitted to the Magistrate to continue from that stage and conduct the inquiry in accordance with the applicable directions.</description>
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