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

2022 (8) TMI 693

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... firm as respondent No. 4 who, as stated above, is not a party in the complaint case. In such backdrop of facts, this Court is not inclined to render any effective judicial decision on the prayer of the petitioner. The learned trial court is directed to take a decision on the point of Limitation, after affording opportunity of being heard to both the parties afresh, in accordance with law - Petition dismissed. - Crl. Pet. 1128/2019 - - - Dated:- 28-7-2022 - HONOURABLE MR. JUSTICE AJIT BORTHAKUR FOR THE PETITIONER : MR. R P SARMAH FOR THE RESPONDENT : PP , ASSAMDECISION ORDER Heard Mr. RP Sharma, learned Senior Counsel for the petitioner and Mr. BB Gogoi, learned Addl. Public Prosecutor for the State respondent No. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... notice of dishonor of cheque under Section 138 (b) of the NI Act to the drawer petitioner firm, but failed to make payment of the cheque amount. The petitioner accused firm contested the proceeding by filing a written objection under Section 143A of the NI Act. 3. In the written objection, the petitioner accused raised, inter-alia, the issue that the case was barred by limitation. In the instant petition, the petitioner accused firm has sought for quashing of the impugned entire proceeding primarily on the ground of limitation. 4. Taking up the above issue for consideration, the learned trial court heard the learned counsel of both sides and after perusal of the relevant documents passed an order, dated 07.06.2019, which reads as unde .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e been very much lessened. But the legislature says that failure on the part of the drawer to pay the amount should be within 15 days 'of the receipt' of the said notice. It is, therefore, clear that 'giving notice' in the context is not the same as receipt of notice. Giving is a process of which receipt is the accomplishment. It is for the payee to perform the former process by sending the notice to the drawer at the correct address. 19. In Black's Law Dictionary 'giving of notice' is distinguished from 'receiving of the notice': 'A person notifies or gives notice to another by taking such steps as may be reasonably required to inform the other in the ordinary course, whether or not such other a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . Hence, at this stage, the prayer of the accused to drop the proceeding is rejected. The trial has to come to a logical end. Whether cognizance had been taken rightly or wrongly shall be decided during judgment. 5. The above relevant parts of the order show that the learned trial court has postponed the decision on the disputed point of limitation till the time of final disposal of the case. 6. Mr. GN Sahewalla, learned Senior Counsel appearing for the respondents No. 2 to 4 has cited the order passed by the Hon'ble Supreme Court in Jindal Steel and Power Ltd. another vs. Ashoka Alloy Steel Ltd. Ors. reported in (2006) 9 SCC 340 in regard to method of computation of period of limitation to file complaint under Section 138 o .....

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