https://www.taxtmi.com/caselaws?id=105844 Section 138 notice is satisfied when served on the signatory-director acting for the drawer, because the notice must be read by substance rather than narrow technical form and its object is to afford an opportunity to pay. On that basis, service on the director was sufficient and the complaint could proceed under section 138 read with section 141. A later deposit of the cheque amount during appeal does not erase criminal liability already incurred, although it may be relevant at sentencing, and it cannot justify quashing otherwise sustainable proceedings. The order quashing the complaints was therefore set aside. en-us Thu, 04 Jan 2001 00:00:00 +0530 Tue, 06 Jan 2026 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105844 Section 138 notice is satisfied when served on the signatory-director acting for the drawer, because the notice must be read by substance rather than narrow technical form and its object is to afford an opportunity to pay. On that basis, service on the director was sufficient and the complaint could proceed under section 138 read with section 141. A later deposit of the cheque amount during appeal does not erase criminal liability already incurred, although it may be relevant at sentencing, and it cannot justify quashing otherwise sustainable proceedings. The order quashing the complaints was therefore set aside. Case-Laws Companies Law Thu, 04 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105844