Power of attorney complaints under the Negotiable Instruments Act remain valid when supported by records and unrebutted presumptions.

A complaint under Section 138 of the Negotiable Instruments Act filed by the payee through a duly proved power of attorney holder was maintainable where the holder deposed to the transaction and supported the claim with business records. The accused admitted the signature and commercial relationship but produced no credible material to rebut the statutory presumptions under Sections 118 and 20 on a preponderance of probabilities. The cheque was not invalidated merely because its particulars were written in a different ink. The conviction under Section 138 was upheld and the revision rejected.

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Issues: Whether the conviction under Section 138 of the Negotiable Instruments Act, 1881 was liable to be set aside on the grounds that the complaint through power of attorney was not maintainable, and that the accused had rebutted the presumption of debt and liability.

Analysis: The complaint was filed by the payee through a power of attorney holder, and the power of attorney deed was proved. The holder deposed to the transaction and supported the case with business records, including the ledger extract showing the outstanding liability. The accused admitted the signature and the commercial relationship, but failed to produce material to dislodge the complainant's evidence. The Court held that the cited authority on power of attorney complaints did not apply on the facts, and that the mere circumstance of the cheque particulars being written in a different ink did not invalidate the cheque or displace the presumptions under Sections 118 and 20 of the Negotiable Instruments Act, 1881. The accused did not rebut the statutory presumption even on a preponderance of probabilities.

Conclusion: The conviction under Section 138 of the Negotiable Instruments Act, 1881 was upheld and the revision was rejected.

Ratio Decidendi: In a prosecution under Section 138 of the Negotiable Instruments Act, 1881, a duly proved power of attorney complaint supported by transaction records is maintainable, and the accused must rebut the statutory presumption of debt and liability by credible evidence; failure to do so sustains conviction.

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