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    Electronic postal exports u/s 84 treated as bills of export for RoDTEP duty credits, enabling credit issuance
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Primary issue: whether the presumption under Sections 118 and...

Presumption under the Negotiable Instruments Act rebutted by accused; burden shifted and acquittal upheld for lack of proved debt

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Indian Laws January 15, 2026 Case Laws HC
Primary issue: whether the presumption under Sections 118 and 139 of the Negotiable Instruments Act was rebutted. Court found the accused successfully rebutted the statutory presumption by the evidence (including admissions by the complainant), shifting the evidential burden to the complainant to prove the cheque was issued for a legally enforceable debt; the complainant produced no such proof. Consequence: the acquittal founded on lack of proved liability is upheld and the appeal is dismissed. - HC

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Acts Income Tax