https://www.taxtmi.com/caselaws?id=105523 SC held that where the drawer proves there were sufficient funds in the account when the cheque was presented and that stop-payment was issued for valid reasons (including absence of any subsisting debt or liability), the offence under s.138 NI Act is not made out. The burden of proving these facts lies on the accused drawer, and a court cannot quash the complaint merely on that ground without allowing the accused to discharge this burden. en-us Mon, 19 Nov 2001 00:00:00 +0530 Thu, 02 Oct 2025 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105523 SC held that where the drawer proves there were sufficient funds in the account when the cheque was presented and that stop-payment was issued for valid reasons (including absence of any subsisting debt or liability), the offence under s.138 NI Act is not made out. The burden of proving these facts lies on the accused drawer, and a court cannot quash the complaint merely on that ground without allowing the accused to discharge this burden. Case-Laws Companies Law Mon, 19 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105523