Practical articles covering statutory company filings, protection against cruelty, co-operative banking regulation, returned cheques and stop-payment instructions. The summaries below reflect the principal legal framework and link to the original articles.
Legal rules and filing requirements may change. Consult the latest legislation, notifications and official regulator guidance for the facts and date relevant to your matter.
The Companies Act, 2013 governs annual filings. Section 92 addresses annual returns (generally Form MGT-7 or MGT-7A), while section 137 concerns filing financial statements (generally Form AOC-4). Filing deadlines and applicable exemptions depend on company classification and notifications.
Read article: Filing of Annual Returns with Registrar of Companies - Indian Companies Act, 1956 | Official legal source
Section 498A of the Indian Penal Code addressed cruelty by a husband or his relatives. For offences governed by the Bharatiya Nyaya Sanhita, 2023, effective 1 July 2024, sections 85 and 86 address cruelty and its definition. Applicable law depends on the date of the alleged conduct and transitional provisions; accusations require fair investigation and due process.
Read article: Section 498A of Indian Penal Code - use and mis use by women and relatives | Official legal source
The Banking Regulation Act, 1949 applies to specified co-operative banks through section 56, subject to statutory modifications and exclusions. The Banking Regulation (Amendment) Act, 2020 changed the regulatory framework; applicability must be checked against the institution's legal status and relevant RBI directions.
Read article: Banking Regulation Act - Applicability to certain co-operative Banks | Official legal source
A cheque can be returned for insufficient funds, signature discrepancies, stop-payment instructions, account restrictions, stale instruments or other legally recognized reasons. Sections 31 and 85 of the Negotiable Instruments Act, 1881 address a banker's duty to honour cheques and certain protections for payment in due course. Not every returned cheque constitutes a criminal offence.
Read article: Cheque Returned without payment?, Cases in which banker is Justified in Refusing Payment | Official legal source
Section 138 of the Negotiable Instruments Act, 1881 concerns dishonour of a cheque issued towards a legally enforceable debt or liability, subject to statutory conditions. A stop-payment instruction does not automatically exclude section 138. Generally, the payee must send a written demand notice within 30 days of receiving information of dishonour, and the drawer has 15 days from receipt of notice to pay.
Read article: Stop payment of Cheque by drawer and applicability of Section 138 of Negotiable Instruments Act 1881 | Official legal source