TaxTMI 
TaxTMI 
2023 (3) TMI 880
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..... In addition to that, compensation was awarded separately. Whereas, the Appellate Court i.e. City Civil Court, Mumbai set aside the conviction and acquitted the Respondent-Accused. 2. It is a settled law that compensation can be awarded from the amount of fine or it may be awarded independently without imposition of fine. So, if the fine is imposed, the compensation has to be awarded from the amount of fine only. It mean to say that the amount of compensation cannot be more than the amount of fine. If fine is not imposed, then compensation can be awarded without any restriction. These are the provisions incorporated in Sections 357(1) and 357(3) of the Code of Criminal Procedure, 1973 ["Cr.P.C."]. This has not been followed by the trial....
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....redients for an offence punishable under Section 138 of NI Act were proved. Whereas, this judgment was set aside by the Appellate Court mainly for two reasons. Here we are concerned only with the reversal of observations of the trial Court by the Appellate Court. When there is a judgment of acquittal, normally, the Appellate Court do not interfere unless exceptional case is made out. But, in this Appeal, this rule is not applicable, particularly for two reasons. One is judgment of acquittal is reversed. Second is both the parties undertook the burden to prove on their shoulders. With this view in mind, the Appeal needs to be decided. Case in short 6. There was transaction of purchase and sale of plywood. Initially, Respondent purchase....
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.... (a) There is no question of issuing cheque in the year 2005 when cheque book was issued in the year 2003. (b) When stop payment instructions were given in the year March-2004, the question of issuing cheques in the year 2005 does not arise. 10. The Appellant deposited all cheques in his bank Hindustan Cooperative Bank Ltd., Shivaji Nagar, Govandi Branch. All were dishonoured for the reason 'stop payment'. Their details are as follows :- Sr.No. Cheque No. Date of Cheque Amount of Cheque Reason for Dishonour (i) 189559 31/03/2005 Rs.1,00,000/- Payment stopped by drawer (ii) 116145 31/03/2005 Rs.50,000 Payment stopped by drawer (iii) 116146 01/04/2004 Rs.50,000 Pay....
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..../s. State of Gujarat and Others (2014) 13 Supreme Court Cases 18 (vii) (M/s.) Prajapati Oil Industry Through its owner Rameshbhai V/s. State of Gujarat 2003 SCC OnLine Guj 242 (viii) Devender Kumar V/s. Khem Chand 2015 SCC OnLine Del 12578 14. I am not dealing with facts of individual cases, but the principles culled out are important. The law on the point of drawing of presumption and rebuttal of presumption is well settled. The presumption under Sections 118 and 139 of the NI Act were incorporated in the Act so as to enhance the reliability of negotiable instrument. On the basis of negotiable instruments, parties transfer the amount. Parties trust negotiable instruments. So, in order to boost it, ....
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....ice reply. He also contended that mere averments in the notice reply are not sufficient. They need to be substantiated during trial. He also submitted that once a signature on the cheque is admitted and drawing of cheque is admitted, the onus shifts on the Accused and there is no responsibility on the Appellant to prove the documents supporting sale of the plywood to the Accused. He went to the extent of contending that it is for the Respondents to prove that the plywood was not delivered to him. For that purpose, he relied upon the observations in above referred judgments. 18. Whereas, according to learned Advocate Shri.Tiwari for the Respondent-Accused, his client has made it clear explicitly in the notice reply about non receipt of th....