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    <title>Cheque dishonour case dismissed as signature not petitioner&#039;s; no liability u/s 138.</title>
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    <description>Cheque dishonoured due to signature being different from the petitioner, implying Bhagawat Daulat Gawali had no authority to sign on behalf of the petitioner-accused or his proprietorship firm. Cheque does not bear petitioner-accused&#039;s signature, so cannot be held liable for issuance or dishonour u/s 138 of NI Act, 1881. Respondent&#039;s assertion that Gawali issued cheque on behalf of petitioner-accused to discharge liability is untenable u/s 138, which is specific and applicable only to drawer and drawee. No third party can be summoned u/s 138. Petitioner-accused, not being signatory, cannot be summoned in complaint case filed by respondent u/s 138. Summoning order dated 01.02.2021 is illegal and set aside.</description>
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    <pubDate>Thu, 07 Nov 2024 08:47:59 +0530</pubDate>
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      <title>Cheque dishonour case dismissed as signature not petitioner&#039;s; no liability u/s 138.</title>
      <link>https://www.taxtmi.com/highlights?id=82861</link>
      <description>Cheque dishonoured due to signature being different from the petitioner, implying Bhagawat Daulat Gawali had no authority to sign on behalf of the petitioner-accused or his proprietorship firm. Cheque does not bear petitioner-accused&#039;s signature, so cannot be held liable for issuance or dishonour u/s 138 of NI Act, 1881. Respondent&#039;s assertion that Gawali issued cheque on behalf of petitioner-accused to discharge liability is untenable u/s 138, which is specific and applicable only to drawer and drawee. No third party can be summoned u/s 138. Petitioner-accused, not being signatory, cannot be summoned in complaint case filed by respondent u/s 138. Summoning order dated 01.02.2021 is illegal and set aside.</description>
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      <pubDate>Thu, 07 Nov 2024 08:47:59 +0530</pubDate>
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