https://www.taxtmi.com/caselaws?id=195707 For a cheque dishonour prosecution under section 138 of the Negotiable Instruments Act, statutory notice must be issued to the actual drawer of the cheque. Where the cheque is drawn on a company's account and signed by its Managing Director, the drawer is the company, not the officer in an individual capacity. Notice addressed only to the Managing Director does not satisfy the mandatory proviso to section 138, and liability under section 141 cannot be fastened on the officer unless the company's offence is first made out. On that basis, the complaints were held not to disclose an offence. en-us Thu, 26 Jun 1997 00:00:00 +0530 Wed, 08 Nov 2017 14:50:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195707 For a cheque dishonour prosecution under section 138 of the Negotiable Instruments Act, statutory notice must be issued to the actual drawer of the cheque. Where the cheque is drawn on a company's account and signed by its Managing Director, the drawer is the company, not the officer in an individual capacity. Notice addressed only to the Managing Director does not satisfy the mandatory proviso to section 138, and liability under section 141 cannot be fastened on the officer unless the company's offence is first made out. On that basis, the complaints were held not to disclose an offence. Case-Laws Indian Laws Thu, 26 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195707