Common Law

Dis. Cheques – Directors’ Crim. Liab – Injudicious approach so far … In this write up, I intend to deal with an issue which I think is not judiciously dealt with, although there are hundreds of precedents which otherwise have dealt with the issue. Recently I had happened to closely witnessed a case of offence u/s 138 of of Negotiable Instruments Act, 1881, i.e., of dishonoured cheque, wherein in the Complaint, it was barely averred that the “…. are Directors of the Company and are in-charge of the day to day affairs of the business of the accused company”, and the Magistrates Court happily issued processes (Summons) against all those Directors. The Directors therein preferred Revision Application before the Sessions Court, thereby challenging the issuance of said Summons. The said Revision was founded on the grounds that the impugned Order passed by the Ld. Magistrate is in breach of the mandate of Section 204 of...

In this write up I am advancing my argument about the Unconstitutionality of Chapter XI-B, “Provisions Relating to Local Body Tax” of the Maharashtra Municipal Corporation Act, 1949, which was inserted by Maharashtra Amendment Act of 2009, Section 7, w.e.f. 31.08.2009; and of Section 152B r/w 152P of the Maharashtra Provincial Municipal Corporation Act, 1949; and of Rule 25 of The Maharashtra Municipal Corporation (Local body Tax) Rules, 2010, at the touchstone of Article 14 and 19 of the Constitution of India. BRIEF BACKGROUND 1.       Section 127 of the Maharashtra Provincial Municipal Corporation Act of 1949, hereinafter referred to as the “said Act”, gives an option to a Local Body to impose any of the taxes which are enumerated in Sub-section (2) thereof. 2.       Initially octroi covered by clause (a) was the one such tax which was optional. By the Maharashtra Act No.3 of 1996, with effect from 31 st August 1995, ...