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<h1>Understanding Section 142: Conditions for Prosecuting Cheque Dishonor Offences under Negotiable Instruments Act, 1881 Explained</h1> Section 142 of the Negotiable Instruments Act, 1881, outlines the conditions for taking cognizance of offences related to cheque dishonor due to insufficient funds. It stipulates that a court can only take cognizance of such offences upon a written complaint by the payee or holder in due course, filed within one month of the cause of action. An extension may be granted if sufficient cause is shown. Only a Metropolitan Magistrate or Judicial Magistrate of the first class can try these offences. The jurisdiction is determined by the location of the bank branch where the cheque is delivered or presented.