Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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 HC reversed trial court's acquittal in dishonoured cheque case under Section 138 Negotiable Instruments Act. Trial court erroneously found no legally enforceable debt existed and demand notice was improperly served. HC held trial court's doubts about complainant's account book authenticity insufficient to rebut statutory presumption, noting accused's failure to adequately challenge presumptions during cross-examination. Regarding service, complainant proved delivery through acknowledgment card signed by accused's wife at correct address, which accused never disputed. HC found trial court's findings perverse and legally unsustainable. Accused convicted under Section 138, sentenced to Rs. 4,50,000 fine within 60 days, defaulting to six months simple imprisonment. Appeal allowed.
TaxTMI 
TaxTMI 
