Burden of proof: Section 106 IEA: Unless the prosecution has proved the initial burden the accused need not invoke section 106 Indian Evidence Act
Section 141 N.I Act: Unless assertions are made, vicarious liability of the Directors of the first accused company is not attracted
Interim Compensation (section 143A N.I Act): Broader interpretation that Authorized signatory is accountable for sections 143A and 148 N.I Act would lead to unjust liability and not supported by the statute
Under Section 307 IPC (first part) court cannot be sentenced to undergo imprisonment beyond the period of ten years
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