Just a moment...

Top
Help
Upgrade to AI Search

We've upgraded AI Search on TaxTMI with two powerful modes:

1. Basic
Quick overview summary answering your query with referencesCategory-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
Detailed report covering:
     -   Overview Summary
     -   Governing Provisions [Acts, Notifications, Circulars]
     -   Relevant Case Laws
     -   Tariff / Classification / HSN
     -   Expert views from TaxTMI
     -   Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Explore AI Search

Powered by Weblekha - Building Scalable Websites

×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

Service of NI Act Section 138(b) Notice on Relative Without Accused's Knowledge Is Insufficient for Prosecution

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The HC held that service of a statutory notice under Section 138(b) of the NI Act on a third person, specifically a relative, without evidence that the accused had knowledge of such service, is insufficient to satisfy the mandatory notice requirement. The Court found no material indicating the accused received or was aware of the notice, which was instead served on the accused's mother. This failure to prove proper service of notice violated the procedural mandate essential for prosecution under Section 138. Consequently, the Court set aside the conviction and sentence, acquitting the revision petitioner. The ruling reaffirms that the burden lies on the complainant to establish effective service on the accused, and mere service on a relative does not rebut the presumption under Section 27 of the General Clauses Act absent proof of the accused's knowledge.....