https://www.taxtmi.com/caselaws?id=775562 The SC held that jurisdiction for offences under Section 138 of the N.I. Act lies exclusively with the Court within whose local jurisdiction the branch of the bank where the payee maintains the account is situated, per Section 142(2)(a). Since the complainant's account was with the Kotak Mahindra Bank branch at Mangalore, filing the complaint there was proper. The Magistrate and HC erred by assuming jurisdiction based on a different branch location. The SC set aside the impugned order and allowed the appeal, affirming the territorial jurisdiction as per the amended Section 142(2)(a) of the N.I. Act. en-us Fri, 25 Jul 2025 00:00:00 +0530 Mon, 28 Jul 2025 08:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775562 The SC held that jurisdiction for offences under Section 138 of the N.I. Act lies exclusively with the Court within whose local jurisdiction the branch of the bank where the payee maintains the account is situated, per Section 142(2)(a). Since the complainant's account was with the Kotak Mahindra Bank branch at Mangalore, filing the complaint there was proper. The Magistrate and HC erred by assuming jurisdiction based on a different branch location. The SC set aside the impugned order and allowed the appeal, affirming the territorial jurisdiction as per the amended Section 142(2)(a) of the N.I. Act. Case-Laws Indian Laws Fri, 25 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775562