https://www.taxtmi.com/caselaws?id=797258 Inherent jurisdiction cannot be used to conduct a mini-trial or decide disputed defences in cheque-dishonour prosecutions that prima facie meet the requirements for liability and have progressed to defence evidence. Questions concerning security cheques, enforceable debt, notice service and settlement require determination by the Trial Magistrate on evidence. Separate complaints based on two demand notices covering multiple dishonoured cheques from the same transaction remain maintainable, and a consolidated notice may cover several cheques. Income-tax return non-disclosure or breach of rules governing acceptance of specified sums does not itself invalidate the debt or displace presumptions regarding consideration and liability; the prescribed consequence is statutory penalty. en-us Tue, 18 Aug 2026 00:00:00 +0530 Thu, 20 Aug 2026 08:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797258 Inherent jurisdiction cannot be used to conduct a mini-trial or decide disputed defences in cheque-dishonour prosecutions that prima facie meet the requirements for liability and have progressed to defence evidence. Questions concerning security cheques, enforceable debt, notice service and settlement require determination by the Trial Magistrate on evidence. Separate complaints based on two demand notices covering multiple dishonoured cheques from the same transaction remain maintainable, and a consolidated notice may cover several cheques. Income-tax return non-disclosure or breach of rules governing acceptance of specified sums does not itself invalidate the debt or displace presumptions regarding consideration and liability; the prescribed consequence is statutory penalty. Case-Laws Indian Laws Tue, 18 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797258