https://www.taxtmi.com/caselaws?id=342849 A cheque returned unpaid because the bank account was blocked or frozen pursuant to a statutory authority's directions does not, by itself, satisfy the statutory ingredients of cheque dishonour liability. Section 138 applies only where the dishonour is for insufficiency of funds or because the payment exceeds the arrangement with the bank. As the return memos and the complainant's notice showed a blocked or frozen account as the reason for dishonour, the Metropolitan Magistrate's acquittal called for no interference and leave to appeal was refused. en-us Mon, 01 May 2017 00:00:00 +0530 Sat, 13 May 2017 08:41:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342849 A cheque returned unpaid because the bank account was blocked or frozen pursuant to a statutory authority's directions does not, by itself, satisfy the statutory ingredients of cheque dishonour liability. Section 138 applies only where the dishonour is for insufficiency of funds or because the payment exceeds the arrangement with the bank. As the return memos and the complainant's notice showed a blocked or frozen account as the reason for dishonour, the Metropolitan Magistrate's acquittal called for no interference and leave to appeal was refused. Case-Laws Indian Laws Mon, 01 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342849