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        <h1>Appeal upheld, acquittal stands. Material alterations in cheques void. Compliance with statutory requirements crucial.</h1> <h3>Goyal Enterprises Versus The State of Jharkhand and Ors.</h3> The court upheld the acquittal of the accused in an appeal under Section 138 of the Negotiable Instrument Act. The court found material alterations in the ... - Issues involved: The appeal against the Judgment of acquittal under Section 138 of the Negotiable Instrument Act.Details of the Judgment:Issue 1: Allegation and EvidenceThe complainant alleged that the accused issued two dishonored cheques, leading to the complaint under Section 138 of the N.I. Act. The complainant presented documentary evidence including cheques, bank return memo, legal notice, and postal receipts.Issue 2: Defense and EvidenceThe defense did not present oral evidence but submitted some documentary evidence. The defense argued against the presumption under Sections 118 and 139 of the N.I. Act.Issue 3: Allegations of InterpolationsThe court observed interpolations in the dates of the cheques, making them void under Section 87 of the N.I. Act due to material alterations without the drawer's endorsement.Issue 4: Legal Presumptions and Case LawsThe appellant relied on legal presumptions under Sections 138 and 139, citing relevant case laws. The defense argued that the cheques were void due to alterations, thus challenging the guilt under Section 138.Issue 5: Judgment and ConclusionThe court held that the material alterations in the cheques rendered them void under Section 87 of the N.I. Act, leading to the acquittal of the accused. The court dismissed the appeal, finding no grounds for interference with the acquittal.This judgment highlights the importance of adhering to legal provisions and the consequences of material alterations in negotiable instruments. The court's decision was based on a strict interpretation of the law, emphasizing the significance of evidence and compliance with statutory requirements in cases involving dishonored cheques.

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