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The Kerala High Court dealt with a case involving dishonor of...

Dishonor of cheques u/s 138 of NI Act. Accused acquitted due to material alteration. Burden of proof clarified.

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Indian Laws May 31, 2024 Case Laws HC
The Kerala High Court dealt with a case involving dishonor of cheques u/s 138 of the Negotiable Instruments Act. The court considered joint trial of cases, material alteration of cheques, statutory presumptions, and burden of proof. The accused successfully rebutted statutory presumptions under Sections 118 and 139 by preponderance of probabilities. The court noted material alteration of a cheque by the complainant, leading to the accused's acquittal in a previous case. Evidence showed partial payment by the accused, discharging part of the liability. As the cheque did not represent a legally enforceable debt at encashment, the accused rebutted presumptions. The appeal was dismissed, and any pending interlocutory applications were closed.

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Acts Income Tax