Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2016 (5) TMI 729

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l Court to decide as to what reliance is to be placed upon such document which is already proved and deserves appreciation at the time of final adjudication. If the Court comes to a conclusion that such document is concocted, the course is open to prosecute the concerned person for production of such document. Petitioner in any case can argue before the court concerned in that regard. Moreover, if such document is relied upon by the Court, the petitioner shall be at liberty to challenge the same before the Appellate Forum as well. However, at this stage, in absence of any specific cross-examination being made in relation to 6th page of the ledger account. No case is made out for interfering with the orders of both the Courts below. Hence, t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ese documents which are papers of income tax returns of the year 2014-2015. What is important in a matter under Section 138 of the Negotiable Instrument Act is signature of the partner on the cheque. There is no defence of the petitioner that he has not signed the cheque. Presumption also can be raised in this regard under the law. The Revisional Court is of the opinion that such an application has been tendered only to further delay the trial and therefore, rejected revision application vide its order dated 7th April, 2016. The petitioner approached this Court seeking the following relief :- (A) Your Lordships be pleased to admit and allow the present petition. (B) Your Lordships be pleased to quash and set aside the impugned orde .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t. Matter is still to be adjudicated, as the revisional Court has pointed out. The trial Court is required to see the ingredients of Section 138 of the Negotiable Instrument Act while deciding the case of the complainant. Eventually, it is for the trial Court to decide as to what reliance is to be placed upon such document which is already proved and deserves appreciation at the time of final adjudication. If the Court comes to a conclusion that such document is concocted, the course is open to prosecute the concerned person for production of such document. Petitioner in any case can argue before the court concerned in that regard. Moreover, if such document is relied upon by the Court, the petitioner shall be at liberty to challenge the sa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates