https://www.taxtmi.com/caselaws?id=194004 Where the accused admitted the cheque signature in a Section 138 prosecution, the statutory presumptions under Sections 118 and 139 operated in favour of the complainant once execution and foundational facts were shown. A plea that the cheque was blank or issued as security was insufficient unless supported by reliable witness evidence or convincing documents. Evidence of credit sale, invoice, dishonour for insufficiency of funds, valid notice, and failure to pay within the statutory period completed the offence. In appellate review of acquittal, the court may reappreciate evidence, and an acquittal based on ignoring admissible material can be set aside. en-us Mon, 08 Feb 2010 00:00:00 +0530 Fri, 25 Aug 2017 15:38:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194004 Where the accused admitted the cheque signature in a Section 138 prosecution, the statutory presumptions under Sections 118 and 139 operated in favour of the complainant once execution and foundational facts were shown. A plea that the cheque was blank or issued as security was insufficient unless supported by reliable witness evidence or convincing documents. Evidence of credit sale, invoice, dishonour for insufficiency of funds, valid notice, and failure to pay within the statutory period completed the offence. In appellate review of acquittal, the court may reappreciate evidence, and an acquittal based on ignoring admissible material can be set aside. Case-Laws Indian Laws Mon, 08 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194004