TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of Dishonor of cheque - presumption that cheque was issued in discharge of legal liability, burden on accused to prove contrary. Supreme Court observations: While deciding appeal against acquittal, High Court should see if evidence was properly appreciated, finding illegal or affected by error of law/fact, and if trial court's view was possible based on material. Presumption of innocence gets concretized on acquittal, higher threshold to rebut in appeal. Accused did not prove cheque issued as security. Statement of account showed subsisting liability when cheque issued. Blank cheque can be filled by holder if liability exists as per Bir Singh case. Once presumption drawn, onus shifts to accused as per Rohit bhai case. Complaint cannot be dismissed for want of evidence on debt/liability if cheque dishonored for account closed as per Rohit bhai case. Notice deemed served if refused as per C.C. Alavi case. Ingredients of Section 138 satisfied, trial court erred in acquitting accused. Judgment set aside, accused convicted u/s 138.
TaxTMI 
TaxTMI 
