https://www.taxtmi.com/caselaws?id=796214 A non-signatory spouse of a sole proprietor cannot be treated as the drawer of a dishonoured cheque where she neither maintains nor signs the relevant account. The notes state that vicarious liability under Section 141 does not extend to a sole proprietorship merely because of marriage or alleged control. They further identify a demand notice seeking an amount materially different from the cheque amount as incapable of creating a valid cause of action, and require a Magistrate to conduct an inquiry or direct investigation before issuing process against an accused residing outside the court's jurisdiction. Misdescribing the business and impleading an unconnected spouse may amount to abuse of criminal process. en-us Fri, 08 May 2026 00:00:00 +0530 Sat, 01 Aug 2026 13:19:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796214 A non-signatory spouse of a sole proprietor cannot be treated as the drawer of a dishonoured cheque where she neither maintains nor signs the relevant account. The notes state that vicarious liability under Section 141 does not extend to a sole proprietorship merely because of marriage or alleged control. They further identify a demand notice seeking an amount materially different from the cheque amount as incapable of creating a valid cause of action, and require a Magistrate to conduct an inquiry or direct investigation before issuing process against an accused residing outside the court's jurisdiction. Misdescribing the business and impleading an unconnected spouse may amount to abuse of criminal process. Case-Laws Indian Laws Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796214