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

2003 (4) TMI 46

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... orders passed by the Judicial Magistrate No.2, Coimbatore, in Crl. M. P. Nos. 1581 to 1584 of 1998 in C. C. Nos. 306 to 309 of 1989 on his file, discharging the accused of offence under section 245(2) of the Code of Criminal Procedure. The circumstances under which the said order has come to be passed are as follows: "(a) The first accused firm was carrying on business in chit funds and money-l .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... No. 15A allegedly signed by the depositors. However, on investigation, it came to be known that the depositors were fictitious in some cases and some of the depositors denied having received any interest. Hence, the prosecution." The contention raised by the respondents herein the petitioners in the petition filed under section 245(2) of the Code of Criminal Procedure was that the authorisation .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ade after the commencement of this Act, it shall be sufficient, for the purpose of indicating the relation of a law to the successors of any functionaries or of corporations having perpetual succession to express its relation to the functionaries or corporations. 2. This section applies also to all Central Acts made after the third day of January, 1868, and to all Regulations made on or after the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... committed and false document has been utilised for the purpose of establishing their claim on the basis of the declaration, allegedly signed by the depositors. But now, the income-tax authorities by virtue of the powers conferred on them have investigated the matter, examined the respective depositors, who are supposed to have signed them have come out with a definite case that they have not affix .....

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