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The Negotiable Instruments Act, 1881: page 29

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corporation owned or controlled by the Central Government or the State Government, as the case may be,
he shall not be liable for prosecution under this Chapter.]
    (2) Notwithstanding anything contained in sub-section (1), where any offence under this Act has been
committed by a company and it is proved that the offence has been committed with the consent or
connivance of, or is attributable to, any neglect on the part of, any director, manager, secretary or other
officer of the company, such director, manager, secretary or other officer shall also be deemed to be
guilty of that offence and shall be liable to be proceeded against and punished accordingly.
    Explanation.—For the purposes of this section, —
        (a) “company” means any body corporate and includes a firm or other association of
    individuals; and
         (b) “director”, in relation to a firm, means a partner in the firm.
    142. Cognizance of offences.—1[(1)] Notwithstanding anything contained in the Code of Criminal
Procedure, 1973 (2 of 1974),—
       (a) no court shall take cognizance of any offence punishable under section 138 except upon a
    complaint, in writing, made by the payee or, as the case may be, the holder in due course of the
    cheque;
       (b) such complaint is made within one month of the date on which the cause of action arises
    under clause (c) of the proviso to section 138:                              e
    2                                                                     od
      [Provided that the cognizance of a complaint may be taken by the Court after the prescribed period,
if the complainant satisfies the Court that he had sufficient cause for not making a complaint within such
period;]                                                            aC
                                                             di
        (c) no court inferior to that of a Metropolitan Magistrate or a Judicial Magistrate of the first class
    shall try any offence punishable under section 138.].
    3
                                                        In
     [(2) The offence under section 138 shall be inquired into and tried only by a court within whose local
jurisdiction,—
       (a) if the cheque is delivered for collection through an account, the branch of the bank where the
    payee or holder in due course, as the case may be, maintains the account, is situated; or
        (b) if the cheque is presented for payment by the payee or holder in due course, otherwise through
    an account, the branch of the drawee bank where the drawer maintains the account, is situated.

    Explanation.—For the purposes of clause (a), where a cheque is delivered for collection at any
branch of the bank of the payee or holder in due course, then, the cheque shall be deemed to have been
delivered to the branch of the bank in which the payee or holder in due course, as the case may be,
maintains the account.]
    4
     [142A. Validation for transfer of pending cases.—(1) Notwithstanding anything contained in the
Code of Criminal Procedure, 1973 (2 of 1974) or any judgment, decree, order or direction of any court,
all cases transferred to the court having jurisdiction under sub-section (2) of section 142, as amended by
the Negotiable Instruments (Amendment) Ordinance, 2015 (Ord. 6 of 2015), shall be deemed to have
been transferred under this Act, as if that sub-section had been in force at all material times.
     (2) Notwithstanding anything contained in sub-section (2) of section 142 or sub-section (1), where the
payee or the holder in due course, as the case may be, has filed a complaint against the drawer of a cheque
in the court having jurisdiction under sub-section (2) of section 142 or the case has been transferred to
that court under sub-section (1) and such complaint is pending in that court, all subsequent complaints
arising out of section 138 against the same drawer shall be filed before the same court irrespective of

1. Section 142 numbered as sub-section (1) thereof by Act 26 of 2015, s. 3 (w.e.f. 15-6-2015).
2. Ins. by Act 55 of 2002, s. 9 (w.e.f. 6-2-2003).
3. Ins. Act 26 of 2015, s. 3 (w.e.f. 15-6-2015).
4. Ins. by, s. 4, ibid. (w.e.f.15-6-2015).


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