https://www.taxtmi.com/caselaws?id=444362 Trusts may fall within the expression "company" for cheque-dishonour liability where they constitute an association of individuals under the Negotiable Instruments Act. On an ejusdem generis approach, a trust can be treated as a juristic person subject to prosecution, while trustees responsible for its affairs may also incur liability. Revisional jurisdiction under the Code of Criminal Procedure remains supervisory and does not permit routine reassessment of evidence. Concurrent findings supported by the statutory presumptions regarding consideration and cheque issuance ordinarily remain undisturbed unless they are perverse, illegal, or affected by failure to consider material evidence. en-us Mon, 18 Sep 2023 00:00:00 +0530 Sat, 14 Oct 2023 19:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444362 Trusts may fall within the expression "company" for cheque-dishonour liability where they constitute an association of individuals under the Negotiable Instruments Act. On an ejusdem generis approach, a trust can be treated as a juristic person subject to prosecution, while trustees responsible for its affairs may also incur liability. Revisional jurisdiction under the Code of Criminal Procedure remains supervisory and does not permit routine reassessment of evidence. Concurrent findings supported by the statutory presumptions regarding consideration and cheque issuance ordinarily remain undisturbed unless they are perverse, illegal, or affected by failure to consider material evidence. Case-Laws Indian Laws Mon, 18 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444362