Latest Expert Exchange Queries
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
 
 
 
 
Popular Search: ACCOUNTING STANDARD :: Central Excise rule to resale the machines to a new company :: list of goods taxed at 4% :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: form 3cd :: articles on VAT and GST in India :: empanelment :: TDS :: cpt :: due date for vat payment :: ACCOUNTING STANDARDS :: TAX RATES - GOODS TAXABLE @ 4% :: VAT Audit :: VAT RATES :: ARTICLES ON INPUT TAX CREDIT IN VAT
 
 
News Headlines »
 Filing income tax return to become simpler from next month
 Here's why that big tax refund isn't great news for you
 Filing tax returns to be less painful as government simplifies ITR forms
 Here’s how the new tax provisions will impact you in 2017-18
 Income-tax (3rd Amendment) Rules, 2017
 How you can save tax in the last 2 days of current FY
 6 important income tax rules for individuals which will change from April 1, 2017
 Key changes in income tax rates individuals need to look at from 1 Apr
 Provisional Enrollment under Goods and Service Tax (GST)
 Ten income tax changes that will come in to effect from April 1
 New income tax provisions you need to be aware of

Dishonour of cheque: Acquittal of accused by magistrate not appreciable, says HC
October, 10th 2007

In a criminal case pertaining to dishonour of cheques filed before the VII Metropolitan Magistrate, Chennai, the Madras High Court has ruled that if the complainant was not present before the Magistrate Court, it was incumbent upon the presiding officer to issue notice to the complainant, and without issuance of such notice, adopting procedure of dismissing the complainant under Section 256(1) of CrPC was not appreciable.

Hearing an appeal from Shalimar Paints Ltd., Chennai, against an order dated 2-12-2006 of dismissal for default, Mr. Justice S. Palanivelu held that the Magistrate should have adjourned the case to some other date to enable complainant to be present before Court, and meanwhile, necessary notice should have been sent to complainant. In these circumstances, the High Court found that legal grounds were available for allowing this appeal.

The appellant had lodged a complaint before Magistrate on the strength of a dishonoured cheque against respondent, Lakshmi Narasimhaswamy Steels & Chemicals, Cuddalore, under Section 138 of Negotiable Instruments Act. The Magistrate dismissed the complaint acquitting accused for non-appearance of complainant. Counsel for appellant, Mr. M. Aravind Subramaniam, quoting a decision of the High Court reported in R Sekar vs S. Rajendran [2004(1) CTC 689] contended that the Magistrate should have adopted a proper procedure, and non-observance of such procedure would tantamount to not rendering proper justice to parties.

The Judge ruled that the above decision could throw much light on the subject. If complainant was not present before court, it was incumbent upon the presiding officer to issue notice to complainant. Adoption of procedure of dismissing complaint was not at all appreciable. The appeal was allowed.

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Software Development Software Programming Software Engineering Custom Software Development Requirement Based Software Development Software Solutions Software Serv

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions