https://www.taxtmi.com/caselaws?id=105894 For an offence under s.138 Negotiable Instruments Act, the complainant must prove all ingredients, including receipt of the statutory notice under cl.(b), since cause of action arises only on the drawer's receipt of notice and limitation runs from that date. Although s.27 General Clauses Act raises a rebuttable presumption of postal service, the sender may either contest non-receipt or accept it and take steps to effect effective service. Here, the accused asserted receipt of an empty envelope and sought re-supply of contents; the complainant accepted that position, re-presented the cheque, issued a fresh notice, and filed the complaint within limitation from the conceded service. The HC's quashing on limitation was set aside and the complaint was restored. en-us Fri, 19 Jan 2001 00:00:00 +0530 Tue, 06 Jan 2026 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105894 For an offence under s.138 Negotiable Instruments Act, the complainant must prove all ingredients, including receipt of the statutory notice under cl.(b), since cause of action arises only on the drawer's receipt of notice and limitation runs from that date. Although s.27 General Clauses Act raises a rebuttable presumption of postal service, the sender may either contest non-receipt or accept it and take steps to effect effective service. Here, the accused asserted receipt of an empty envelope and sought re-supply of contents; the complainant accepted that position, re-presented the cheque, issued a fresh notice, and filed the complaint within limitation from the conceded service. The HC's quashing on limitation was set aside and the complaint was restored. Case-Laws Companies Law Fri, 19 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105894