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    <title>2024 (6) TMI 748 - CALCUTTA HIGH COURT</title>
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    <description>The Calcutta HC upheld the petitioner&#039;s conviction under Section 138 of the Negotiable Instruments Act for dishonour of cheque, finding that mandatory provisions were complied with and the presumption under Section 139 was not rebutted. The cheque was issued from the petitioner&#039;s personal account. However, the HC modified the sentence, ruling that compensation of Rs. 1,00,000 awarded by lower courts was not in accordance with law, as compensation cannot be awarded without prior imposition of sentence and fine. The conviction was affirmed but sentencing was modified.</description>
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      <title>2024 (6) TMI 748 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=754141</link>
      <description>The Calcutta HC upheld the petitioner&#039;s conviction under Section 138 of the Negotiable Instruments Act for dishonour of cheque, finding that mandatory provisions were complied with and the presumption under Section 139 was not rebutted. The cheque was issued from the petitioner&#039;s personal account. However, the HC modified the sentence, ruling that compensation of Rs. 1,00,000 awarded by lower courts was not in accordance with law, as compensation cannot be awarded without prior imposition of sentence and fine. The conviction was affirmed but sentencing was modified.</description>
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