...-charge, Manager, Director of Accused 1”. So were the other respondents.5. In the complaint petition, however, it was alleged:“1. The complainant...averments made in the complaint that the petitioner in that capacity was dealing with the complainant and was handling day-to-day affairs of Accused 1. Therefore, what the petitioner cont...SC 3512 furthermore categorically stated that the complaint petition must contain the requisite averments to bring about a case within the purview of Section 141 of the A...

...offence punishable under Section 138 of the Act, only on account of the managing partner of the appellant having failed to establish that he was one of ...to show about Sh. Rinchen Thomas being the managing partner in the complainant firm and Sh. Rinchen Thomas having further authorized Hem Raj to file the complaint. Relevant part ...notice as well as to file complaint under Section 138 of NI Act in respect of the dishonour of cheque No. 374674 dated 30.04.2016. 5. Learned counsel for ...

...opposite parties(hereinafter referred as Ops) on the averments that complainant is a partnership firm and Sh. Anish Gupta is one of the partner is authorised to file this ...engaged in wholesale trading of all types of clothes being managed by Sh. Anish Gupta, one of the partner having its office located at F- 19/13, Sector 8, Rohini, Delhi-85 and its godown at Chandn...act of Ops amounted to deficiency in service. Hence, the complaint with the direction to Ops to pay the loss suffered i.e. Rs. 34,88,769/- alongwith compensation of Rs. ...

...Section 138 of the Act, only on account of the managing partner of the appellant having failed to establish that he was one of the partne...after the learned trial Magistrate has acquitted the respondent for the offence punishable under Section 138 of the Act, only on account of the managing ... 3 had failed to prove that he was one of the partners of the complainant-firm and duly authorised by it ...

...time of taking cognizance of the complaint, the said C.B.B Sharavanan, partner of the Appellant's firm had not stated that as a ‘Managing Partner’ he was ...had not mentioned that he is the Managing Partner of the firm and further authorised to file the complaint on behalf of the Firm. Even in the ...to take a plea that just because a partner of a firm had not affixed his seal in the complaint that would not absolve the liability of the Respondent inasmuch as the iss...

...lower one at which the income of the individual partner is chargeable. Thus, registration confers on the partners a benefit to which they would not have been entitled but for section 26-A.... 59-Word 'personally' in the Rules Whether excludes a duly authorised agent from signing an application on behalf of the partner under s. 26-A-Rules 2 and 6-Whether ultra vires the rule-making...". Held that the word 'personally' in the Income Tax Rules, as framed under s. 59 of the Income Tax Act would exclude a duly authorised agent of a partner of ...

...’,—(b) in the case of any firm assessable as such,—(iv) any payment of interest to any partner which is ...may be noted that before the Finance Act, 1992, payment of interest to the partner was an item of disallowance. Therefore, it had to be added back to the assessable inco...and that the question of disallowance comes in only to the extent that payment of interest to the partner exceeds 12/18% per annum. In this case, according to learned co...

...the complainant to arrange to forward a copy of the letter dated 4-5-1996 for necessary action.7. The Bank resisted the complaint on diverse grounds, i...nature and requires the consumer forum to see before it admits the complaint that it has been filed within two years from the date of accrual of cause of action. The con...reasons to be recorded in writing may condone the delay in filing the complaint if sufficient cause is shown. The expression, “shall not admit a complaint” occurring in Section 24-A is sort ...

..., there is a tendency to regard its rights and obligations as unaffected by the introduction of a new partner, or by the death or retirement of an old one. Notwithstanding such changes am...(47) of the Act?2. The facts giving rise to the question lie in a narrow compass. The appellant (M/s Malabar Fisheries Co.) is a dissolved firm represented by ...in the capital assets and, therefore, the sum of Rs 65,000 could not be taxed as capital gains. The Court observed that the rights of the parties were adjusted by handing over to...

...sales turnover in respect of liquors are recorded in the cash book. Consequently, the respondent was served notice to file return under Sec.158BC of IT Act. In response to the no...liquor. But, paper slips were issued to the consumers showing the price. Though a carbon copy is maintained it didn't contain the price of the articles sold. The Partner ...this appeal:(i) Whether the statement of the partner of the respondent as well as of the employees along with the documents seized would tantamount ...

...appellant was left with no other option but to file the complaint in the Judicial Magistrate Fast Track Court No. II, Erode for the offence punishable under Section 138 r/w 141 of ...by the High Court in passing the impugned order. She would submit that mere bald averments in the complaint are not sufficient to fasten the vicarious lability on the partner ...never ending. The present litigation is also one in which we have been called upon to look into Section 141 of the NI Act.FACTUAL MATRIX4. ...

...allegations were contained in the complaint regarding the fact that the accused was a partner in charge of and was responsible to the firm for the conduct of bu...section and it is not necessary to specifically state in the complaint that the person accused was in charge of, or responsible for, the conduct of the business of .... The normal rule in the cases involving criminal liability is against vicarious liability, that is, no one is to be held criminally liable for an act of another. This normal rule is, however, subject ...

..., therefore, in case D.S. Chadha is one of the Partner of the complainant firm and as a partner he has a right to institute the FIRST APPEAL NO. 1273 OF 2013 ...also. 2. A consumer complaint was filed by the complainant firm. It was further stated that Mr. D.S. Chadha is Chairman of the complainant firm and as such, is competent to file...on the part of the OPs. Hence, the complaint with a direction to the OPs to pay a sum of Rs. 1,39,045/- alongwith interest @ 18% p.a., also pay compensation of ...

...on the 8th of January, 1946, a new from was started bearing the same name, with the two surviving partners of the original firm and one Saeeda Begum, a daughter of K.S Rashid, as...the Act, who figures as Respondent 2 in all these appeals, in due course started investigation in these cases and the appellants' complaint is, that contrary to the provisions of the Act,...5th of July, 1949, but the appellants still contended that the amendment was neither retrospective in its operation, nor did it enable the authorised official to carry on his investigation beyond ...

...Chairman and one Director to be nominated by Gammon and a Joint Chairman and another Director to be nominated by Atlanta. Although Gammon was to be designated as the lead partner of ...partner-in-charge would be authorised to incur liabilities and to receive instructions for and on behalf of the partners of the joint venture, whether jointly or severally, and ...agreement dated 20-12-2000 was executed between NHAI, referred to as the “employer” on the one part, and M/s Gammon-Atlanta JV, referred to as the “contractor”, on the other part. On beha...

...extracted as hereunder:“132. Search and seizure. (1)—… (4) The authorised officer may, during the course of the search or seizure, examine on oath any person who is found to be in...statement was not attached to the provisions of section 133A of the. Act. It could not be said solely on the basis of the statement given by one of the...person on oath. Thus, in contradistinction to the power under section 133A, section 132(4) of the Income-tax Act enables the authorised officer to examine a per...

...registered sale deeds dated 14.5.2007 to one M/s. Srivari Exports, a partnership firm (hereafter FIRM). The appellant herein is the managing partner of the FIRM and the responden...years after the dishonour of the cheque by the bank (on 30.8.2012). If the respondent were to file complaint under Section 138 against DAKSHIN on 19.8.2015, such a ...).3. The respondent herein filed a complaint on 08.10.2012 bearing CC No. 2925 of 2012 on the file of the VII Metropolitan Magistrate, George Town at Chennai ag...

...Transport Company which income really belonged to him. On the basis of this assessment, the prosecution was launched and the complaint by the authorised authority was filed on 9-...Magistrate by his order dated 2-9-1979 dismissed the said application and held that the prosecution has got a right to lead evidence in support of his complaint and the court can come to ..., submits that the averments in the complaint would clearly show that the prosecution was sought to be launched on the basis that the appellant wrongly and falsely declared that ...

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...complaint in his individual capacity and he was not authorised by the other partners of the partnership firm to file instant complaint on behalf of other partners or co-..., has no locus standi to file the present complaint in his individual capacity and he was not authorised by the other partners of // 14 // the firm, to file ..."consumer" under the definition of The Consumer Protection Act, 1986 and he has also no right to file this ...