Latest Expert Exchange Queries

Make your inventory and invoicing software GST Ready from Binarysoft info@binarysoft.com
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: due date for vat payment :: ACCOUNTING STANDARDS :: TAX RATES - GOODS TAXABLE @ 4% :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: empanelment :: list of goods taxed at 4% :: articles on VAT and GST in India :: form 3cd :: TDS :: VAT Audit :: VAT RATES :: ARTICLES ON INPUT TAX CREDIT IN VAT :: Central Excise rule to resale the machines to a new company :: ACCOUNTING STANDARD :: cpt
 
 
News Headlines »
 Income-tax (21st Amendment) Rules, 2017
 Deadline for filing income tax return nears; here are 10 common mistakes that you must avoid
 All you need to know about form 26AS
 How to file income tax return?
 7 changes that affect income tax return filing this year
 How To File Income Tax Return (ITR) Online For FY2016-17? Last Date July 31
 Last date for filing income tax return approaches: What is Form 26AS? How it can help you claim refunds
 Income Tax department to launch mobile app to make life easy for taxpayers
 6 things to remember while filing your income tax return
 Want to save on tax? Here are deductions you can use while filing ITR
 July 31 Is Last Date For Filing Tax Return. Why Form 26AS Has To Be Checked

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