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    <title>2016 (1) TMI 139 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>In a cheque dishonour complaint, leave to appeal against acquittal was refused because the complainant failed to prove the alleged loan transaction with adequate particulars or supporting records, such as a dated advancement record, security document, account books, or income-tax return. The accused&#039;s explanation that the cheque had been issued only as security in another transaction was found probable, and the trial court&#039;s view that the Section 139 presumption stood rebutted was supported by the record. As the acquittal was neither perverse nor contrary to law, no ground existed to disturb it.</description>
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    <pubDate>Mon, 05 Oct 2015 00:00:00 +0530</pubDate>
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      <title>2016 (1) TMI 139 - PUNJAB AND HARYANA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=270347</link>
      <description>In a cheque dishonour complaint, leave to appeal against acquittal was refused because the complainant failed to prove the alleged loan transaction with adequate particulars or supporting records, such as a dated advancement record, security document, account books, or income-tax return. The accused&#039;s explanation that the cheque had been issued only as security in another transaction was found probable, and the trial court&#039;s view that the Section 139 presumption stood rebutted was supported by the record. As the acquittal was neither perverse nor contrary to law, no ground existed to disturb it.</description>
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      <pubDate>Mon, 05 Oct 2015 00:00:00 +0530</pubDate>
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