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    <title>2017 (8) TMI 3 - MADRAS HIGH COURT</title>
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    <description>The High Court upheld the trial court&#039;s judgment of acquittal, emphasizing the stringent criteria for granting special leave to appeal. The trial court found the cheque invalid under Section 138 due to unexplained alterations and lack of evidence. The presumption under Section 139 was rebutted as the complainant failed to prove a debt or liability. The court highlighted the burden of proof on the complainant, noting inconsistencies in evidence. Upholding the principle of innocence until proven guilty, the High Court dismissed the petition for special leave to appeal, finding no exceptional circumstances to overturn the acquittal.</description>
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      <title>2017 (8) TMI 3 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=345945</link>
      <description>The High Court upheld the trial court&#039;s judgment of acquittal, emphasizing the stringent criteria for granting special leave to appeal. The trial court found the cheque invalid under Section 138 due to unexplained alterations and lack of evidence. The presumption under Section 139 was rebutted as the complainant failed to prove a debt or liability. The court highlighted the burden of proof on the complainant, noting inconsistencies in evidence. Upholding the principle of innocence until proven guilty, the High Court dismissed the petition for special leave to appeal, finding no exceptional circumstances to overturn the acquittal.</description>
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