https://www.taxtmi.com/caselaws?id=195588 Criminal liability under Section 138 of the Negotiable Instruments Act requires a cheque issued towards a legally enforceable debt or liability, so a defence that the cheque was only a security cheque must be expressly adjudicated. The High Court had not dealt with that distinct legal question, so the conviction could not be sustained without reconsideration. The reversal of acquittal was also unsustainable because the court did not give reasoned findings on the defence of interpolation and forgery, including the allegation of additions to the cheque amounts and supporting expert material. The impugned conviction and connected orders were set aside and the matter was remitted to the High Court for fresh decision in accordance with law. en-us Thu, 01 May 2008 00:00:00 +0530 Tue, 16 Apr 2024 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195588 Criminal liability under Section 138 of the Negotiable Instruments Act requires a cheque issued towards a legally enforceable debt or liability, so a defence that the cheque was only a security cheque must be expressly adjudicated. The High Court had not dealt with that distinct legal question, so the conviction could not be sustained without reconsideration. The reversal of acquittal was also unsustainable because the court did not give reasoned findings on the defence of interpolation and forgery, including the allegation of additions to the cheque amounts and supporting expert material. The impugned conviction and connected orders were set aside and the matter was remitted to the High Court for fresh decision in accordance with law. Case-Laws Indian Laws Thu, 01 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195588