Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Taxation on gains arising out of compulsory...     TaxTMI    LTCG - year of assessment - The Tribunal noted...     TaxTMI    Penalty u/s. 270A - Under-reporting of income /...     TaxTMI    Exemption u/s 11 - assessee has not e-filed or not...     TaxTMI    Taxable supply or not - Entry fee collected from...     TaxTMI    Extinguishment of liability as per order of NCLT -...     TaxTMI    Violation of principles of natural justice -cryptic...     TaxTMI    Determination of time limit for filing of Appeal...     TaxTMI    Scope of SCN - impugned order proceeds on a...     TaxTMI    Penalty levied u/s 271(1)(c) - Transfer pricing...     TaxTMI    Eligibility for Input Tax Credit - Failure to...     TaxTMI    Levy of penalty @200% - e-way bill which was...     TaxTMI    Levy of interest and penalty - transition of amount...     TaxTMI    Addition u/s. 56(2)(viib) - transaction of sale of...     TaxTMI    Levy of maximum penalty - penalty imposed on the...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Indian Laws - Highlights / Catch Notes

Home Highlights February 2022 Year 2022 This

Dishonor of cheque - A proprietorship concern is not a juristic ...

Indian Laws

February 11, 2022

Dishonor of cheque - A proprietorship concern is not a juristic person. It is merely a trade name used by a person for doing his business. A person may carry on a business in the name of the proprietorship concern but he being the proprietor of the business, would be solely responsible for all the actions and liabilities of the proprietorship concerned. It is correct that the provisions of Section 141 of the Act have no bearing to the present case where the revisionist no. 1 is not a company - the instant Criminal Revision lacks merits and is hereby dismissed at the admission stage. - HC

View Source

 

← Previous Next →

 

You may also like:

  1. Dishonor of Cheque - A proprietorship firm is neither a Company, nor a partnership firm. It is merely a business name. Although even a partnership firm is not a juristic...

  2. Dishonor of Cheque - cheque issued by a proprietorship firm - Proceedings againt the individual / proprietor - There was no requirement to implead his sole proprietary...

  3. Dishonor of Cheque - opinion of the hand-writing expert - The fact that the details in the cheque have been filled up not by the drawer, but by some other person would...

  4. Dishonor of Cheque - framing of charges against the Directors - vicarious liability - only directors of company is made the accused, leaving the company - commission of...

  5. Dishonor of Cheque - suspended director - Since the petitioner is not a juristic person, but is a natural person, and, though he is a suspended director, yet when he is...

  6. Unexplained cash credits u/s 68 - Companies are artificial or juristic persons but they are soulless and are dependent upon the individuals behind them who run and...

  7. Dishonor of cheque - Is "an Insolvent" a immune from criminal prosecution arising out of dishonour of cheque? - Held No - HC

  8. Dishonor of Cheque - vicarious liability of the independent Director - In absence of any specific averments or allegations carving out a specific role attributable to...

  9. Dishonor of Cheque - vicarious liability of an independent director - In absence of any specific averments or allegations carving out a specific role attributable to...

  10. Dishonor of Cheque - prosecution against the person who signed the cheque or the person who has authorized the signatory - The law on the point is made very clear. When...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: INQUIRY BY THE APPELLATE AUTHORITY
H: Applicable rate of tax (GST) - Classification of goods - mango pulp su...
H: Exemption from GST - pure services or supply of goods to the Notified ...
H: Interest Liability on Electronic Credit Ledger Payments - Seeking levy...
H: Recovery of short paid duty alongwith interest and penalty - The petit...
H: Validity of assessment order - reply to the ASTM-10 notice was not tak...
H: Refund of the unutilized ITC of GST Compensation Cess on coal - zero r...
H: Classification of the mixed spices - classification accepted under the...
H: Imposition of GST on vouchers - The petitioner, involved in managing c...
H: Validity of assessment order - The High Court opined that the challeng...
H: Refund claim - determination of the turn over for the purpose of refun...
H: Grant of Regular Bail - In a case where the State sought to challenge ...
H: Delay in filing the appeal - Time Limitation - petition delayed for al...
H: Cancellation of GST registration of the petitioner - The High Court ex...
H: Availing and utilization of Input Tax Credit - The applicant had initi...
F: Penalty under Section 73(1) of CGST Act, 2017
H: Addition u/s 68 - unexplained share application money - genuineness an...
F: Refund of IGST Charged and collected from Foreign Customer on Export o...
F: sales Against 0.1% GST- if export not done within 90 Days
F: PAYMENT TO CINE OR TV ARTISTS. LIABILITY UNDER RCM
A: Collection of Entry Fee from visitors for Temple Hall Exempt under GST
A: State-wise Professional Tax Payment Deadlines in India: A Comprehensiv...
A: Low tax effect in pending appeals- The administrative role to withdraw...
F: ITC of FY 2017-18 blocked
C: Clarification on the applicability of 3% amount on account of non-achi...
C: Suspension of inoperative SIONs
N: Amendment in the Export policy of Onions
N: Seeks to amend specified customs tariff notifications to exempt applic...
A: How to become a crorepati via SIP
C: Master Direction – Risk Management and Inter-Bank Dealings: Amendments