TaxTMI 
TaxTMI 
2016 (9) TMI 1683
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....Negotiable Instruments Act is to be conducted in terms of special procedure laid down in the said Act as amended in 2002. Negotiable Instruments (Amendment and Miscellaneous Provisions) Act, 2002 incorporated sections 143 to 147 to the aforesaid Act in order to ensure swift and efficient disposal of such cases. Section 143 gave power to try cases summarily and provided for a time bound disposal of such cases; section 144 provided for effective mode of service of summons while section 145 made an exception to the provisions of the Code and empowered the complainant to give evidence on affidavit; section 146 facilitated proof of the reason for dishonour by providing that bank's slip would be prima facia evidence of facts contained therein....
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....nment or a financial corporation owned or controlled by the Central Government, or the State Government, as the case may be; (ix) to provide that the Magistrate trying an offence shall have power to pass sentence of imprisonment for a term exceeding one year and amount of fine exceeding five thousand rupees; (x) to make the Information Technology Act, 2000 applicable to the Negotiable Instruments Act, 1881 in relation to electronic cheques and truncated cheques subject to such modifications and amendments as the Central Government, in consultation with the Reserve Bank of India, considers necessary for carrying out the purposes of the Act, by notification in the Official Gazette; and (xi) to amend definitions of &....
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....ead as sufficient compliance as provided in section 200 Cr.PC. That apart the section 145 of the Negotiable Instruments Act runs as under: "S. 145. Evidence on affidavit.-(1) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), the evidence of the complainant may be given by him on affidavit and may, subject to all just exceptions be read in evidence in any enquiry, trial or other proceeding under the said Code. (2) The Court may, if it thinks fit, and shall, on the application of the prosecution or the accused, summon and examine any person giving evidence on affidavit as to the facts contained therein." 5. Therefore, section 200 of Cr.PC has no application in the instant case w....
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....examination, if any, can be done by a Magistrate and a finding can be given by the court under section 263(h) CrPC and the same procedure can be followed by a Magistrate for offence of dishonour of cheque since offence under section 138 of the Act is a document based offence. We make it clear that if provisos (a), (b) and (c) to section 138 of the Act are shown to have been complied with, technically the commission of the offence stands completed and it is for the accused to show that no offence could have been committed by him for specific reasons and defences." 6. Accordingly, the Court laid down the following guidelines:- "23.1. The Metropolitan Magistrate/Judicial Magistrate (MM/JM), on the day when the complaint under secti....