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of The HC set aside the acquittal order u/s 138 of the NI Act. It held that the respondent failed to rebut the presumptions raised against him u/ss 139 and 118 of the NI Act regarding the cheque being issued for discharge of a legally enforceable debt or liability. The mere averment of the respondent being financially sound than the appellant, without any supporting material, was insufficient to shift the burden on the appellant to prove means to advance the loan. The matter was listed for further directions.
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