https://www.taxtmi.com/caselaws?id=353177 A conviction under Section 138 of the Negotiable Instruments Act was restored because the cheque was issued towards an admitted business liability, was dishonoured for insufficiency of funds, and statutory notice went unanswered. The accused's claim that the cheque had been given earlier to a third party and that no liability existed was not supported by independent evidence. The complainant's failure to produce account books did not, by itself, rebut the statutory presumption where the surrounding facts supported liability. The trial court erred in shifting the burden of proof to the complainant and in treating the presumption as rebutted without adequate defence evidence, so the acquittal was set aside. en-us Fri, 15 Dec 2017 00:00:00 +0530 Thu, 28 Dec 2017 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353177 A conviction under Section 138 of the Negotiable Instruments Act was restored because the cheque was issued towards an admitted business liability, was dishonoured for insufficiency of funds, and statutory notice went unanswered. The accused's claim that the cheque had been given earlier to a third party and that no liability existed was not supported by independent evidence. The complainant's failure to produce account books did not, by itself, rebut the statutory presumption where the surrounding facts supported liability. The trial court erred in shifting the burden of proof to the complainant and in treating the presumption as rebutted without adequate defence evidence, so the acquittal was set aside. Case-Laws Indian Laws Fri, 15 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353177