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        The HC upheld the acquittal of the accused in a cheque dishonour...

        Acquittal Upheld in Cheque Dishonour Case Due to Lack of Legally Enforceable Debt Under Section 139 N.I. Act

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The HC upheld the acquittal of the accused in a cheque dishonour case due to insufficiency of funds, finding no perversity or illegality in the trial court's appreciation of evidence. The complainant failed to establish the existence of a legally enforceable debt or liability discharged by the cheque, especially as the statutory presumption under Section 139 of the N.I. Act was not attracted. Independent and credible evidence to substantiate the debt was lacking, and the accused's version was found more probable. The appellate court emphasized the high threshold for interference with acquittal orders, which requires the trial court's conclusion to be manifestly unjust or perverse. Since two views were possible and the trial court's reasoning was reasonable, the appeal against acquittal was dismissed, affirming the accused's innocence and maintaining the presumption in their favor.
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                                ActsIncome Tax
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