Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal / NCLT & Others
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ: ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        whatsappJoin Channel
        Showing Results for : Reset Filters
        Case ID :

        2022 (4) TMI 875 - HC - Indian Laws

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        Cheque presumption and revisional restraint under the Negotiable Instruments Act where the defence lacked supporting material. An admitted cheque raises the statutory presumption of liability under the Negotiable Instruments Act, and that presumption is displaced only by a ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                            Cheque presumption and revisional restraint under the Negotiable Instruments Act where the defence lacked supporting material.

                            An admitted cheque raises the statutory presumption of liability under the Negotiable Instruments Act, and that presumption is displaced only by a probable defence supported by cogent material; a bare alternate explanation without bank records or other supporting evidence is insufficient. A complaint is not rendered invalid merely because the firm is not separately arraigned where the pleadings and evidence show prosecution of the accused in their individual capacity and the necessary factual averments connect the accused to the transaction. Revisional interference is unavailable absent perversity, misreading of evidence, or jurisdictional error, and concurrent conviction and sentence were left undisturbed.




                            Issues: (i) Whether the petitioner rebutted the statutory presumption arising from the admitted issuance of cheques under Section 138 of the Negotiable Instruments Act, 1881. (ii) Whether the complaint was not maintainable for want of arraignment of the firm under Section 141 of the Negotiable Instruments Act, 1881. (iii) Whether interference in revision was warranted with the concurrent findings and sentence.

                            Issue (i): Whether the petitioner rebutted the statutory presumption arising from the admitted issuance of cheques under Section 138 of the Negotiable Instruments Act, 1881.

                            Analysis: The cheques and signatures were admitted. The defence that the cheques were issued in an earlier year and not towards the transaction pleaded by the complainant was not supported by bank records or other cogent material. The documents relied upon by the petitioner did not probabilise the defence, and the admission regarding the complainant's capacity to advance money further weakened the challenge. The mere assertion of an alternate version was insufficient to dislodge the statutory presumption.

                            Conclusion: The petitioner did not rebut the presumption, and the finding on liability was upheld against the petitioner.

                            Issue (ii): Whether the complaint was not maintainable for want of arraignment of the firm under Section 141 of the Negotiable Instruments Act, 1881.

                            Analysis: The complaint specifically alleged that the petitioner and others were partners and that the petitioner had personally approached the complainant and issued the cheque. The objection regarding non-joinder of the firm was not raised at the trial stage and the pleadings and evidence showed prosecution of the accused in their individual capacity on the stated factual foundation. The requisite averments connecting the petitioner to the transaction were treated as sufficient in the facts of the case.

                            Conclusion: The complaint was held maintainable, and the objection under Section 141 of the Negotiable Instruments Act, 1881 failed against the petitioner.

                            Issue (iii): Whether interference in revision was warranted with the concurrent findings and sentence.

                            Analysis: The trial court and appellate court had assessed the oral and documentary evidence and recorded concurrent findings. No perversity, misreading of evidence, or jurisdictional error was shown to justify revisional interference. The sentence was also found not to warrant interference in view of the lapse of time and the nature of the proceedings.

                            Conclusion: No ground for revisional interference or sentence reduction was made out, against the petitioner.

                            Final Conclusion: The concurrent conviction and sentence under Section 138 of the Negotiable Instruments Act, 1881 were left undisturbed, and the revision failed in entirety.

                            Ratio Decidendi: In prosecutions under Section 138 of the Negotiable Instruments Act, 1881, an admitted cheque raises a presumption of liability that can be displaced only by a probable defence supported by material evidence, and revisional interference is unavailable absent perversity or jurisdictional error.


                            Full Summary is available for active users!
                            Note: It is a system-generated summary and is for quick reference only.

                            Topics

                            ActsIncome Tax
                            No Records Found