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    <title>2017 (8) TMI 81 - MADRAS HIGH COURT</title>
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    <description>The High Court acquitted the petitioner of charges under Section 138 of the Negotiable Instruments Act, overturning lower court convictions. The court found discrepancies in evidence, doubted the debt amount, and held that the burden of proof was wrongly on the accused. The petitioner raised valid disputes on dues, which the complainant failed to address adequately. Despite witness and exhibit examination discrepancies, the court focused on the burden of proof and debt validity, leading to the petitioner&#039;s acquittal. The appellate court&#039;s decision was reversed based on these grounds.</description>
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      <title>2017 (8) TMI 81 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=346023</link>
      <description>The High Court acquitted the petitioner of charges under Section 138 of the Negotiable Instruments Act, overturning lower court convictions. The court found discrepancies in evidence, doubted the debt amount, and held that the burden of proof was wrongly on the accused. The petitioner raised valid disputes on dues, which the complainant failed to address adequately. Despite witness and exhibit examination discrepancies, the court focused on the burden of proof and debt validity, leading to the petitioner&#039;s acquittal. The appellate court&#039;s decision was reversed based on these grounds.</description>
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      <pubDate>Thu, 27 Apr 2017 00:00:00 +0530</pubDate>
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