https://www.taxtmi.com/article/detailed?id=672 Section 138 liability arises only after a sequence: cheque drawn and presented, cheque returned unpaid, a written demand communicated to and actually received by the drawer within the prescribed notice-period, and the drawer's failure to pay within fifteen days of that receipt. Issuance of a notice without communication or beyond the statutory notice window does not by itself create the cause of action; strict compliance with the proviso conditions and timing is required before a complaint may be maintained. en-us Wed, 10 Feb 2010 00:00:00 +0530 Wed, 10 Feb 2010 10:30:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=672 Section 138 liability arises only after a sequence: cheque drawn and presented, cheque returned unpaid, a written demand communicated to and actually received by the drawer within the prescribed notice-period, and the drawer's failure to pay within fifteen days of that receipt. Issuance of a notice without communication or beyond the statutory notice window does not by itself create the cause of action; strict compliance with the proviso conditions and timing is required before a complaint may be maintained. Articles Other Topics Wed, 10 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=672