https://www.taxtmi.com/caselaws?id=798512 A sole proprietary concern has no legal identity separate from its proprietor; its trade name does not make it a distinct juristic person. Section 141 of the Negotiable Instruments Act applies where the drawer is a company, firm or association of individuals and vicarious liability is imposed on persons responsible for that separate entity's business. Where a cheque is issued from a proprietorship account, prosecuting the proprietor directly is sufficient and does not require separate arraignment of the proprietary concern. Allegations establishing the elements of cheque dishonour under Section 138 support maintainability, with no basis for quashing proceedings. en-us Mon, 17 Aug 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798512 A sole proprietary concern has no legal identity separate from its proprietor; its trade name does not make it a distinct juristic person. Section 141 of the Negotiable Instruments Act applies where the drawer is a company, firm or association of individuals and vicarious liability is imposed on persons responsible for that separate entity's business. Where a cheque is issued from a proprietorship account, prosecuting the proprietor directly is sufficient and does not require separate arraignment of the proprietary concern. Allegations establishing the elements of cheque dishonour under Section 138 support maintainability, with no basis for quashing proceedings. Case-Laws Indian Laws Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798512