https://www.taxtmi.com/caselaws?id=348096 A prosecution for cheque dishonour requires proof of a legally enforceable debt, and the statutory presumptions in favour of the cheque holder remain rebuttable on a preponderance of probabilities. Where the loan document is vague or undated, supporting proof of the source and movement of funds is absent, the alleged advance is not reflected in tax records, and surrounding circumstances create doubt about the liability, the accused may rebut the presumptions. In that situation, the complainant must then affirmatively establish the debt, and failure to do so defeats liability under cheque dishonour law. en-us Thu, 14 Sep 2017 00:00:00 +0530 Sat, 16 Sep 2017 08:40:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348096 A prosecution for cheque dishonour requires proof of a legally enforceable debt, and the statutory presumptions in favour of the cheque holder remain rebuttable on a preponderance of probabilities. Where the loan document is vague or undated, supporting proof of the source and movement of funds is absent, the alleged advance is not reflected in tax records, and surrounding circumstances create doubt about the liability, the accused may rebut the presumptions. In that situation, the complainant must then affirmatively establish the debt, and failure to do so defeats liability under cheque dishonour law. Case-Laws Indian Laws Thu, 14 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348096