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    <title>2018 (2) TMI 238 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>The High Court upheld the conviction and sentencing of the accused under Section 138 of the Negotiable Instruments Act for issuing a dishonored cheque. The court found that the accused failed to provide evidence to support his defense of the cheque being issued as security for a tractor transaction, and did not rebut the legal presumption under Section 139 of the Act. The High Court dismissed the appeal, affirming the lower court&#039;s decision based on the proper evaluation of evidence and application of the law, concluding that there were no grounds for revision.</description>
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    <pubDate>Fri, 19 Jan 2018 00:00:00 +0530</pubDate>
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      <title>2018 (2) TMI 238 - PUNJAB &amp; HARYANA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=354817</link>
      <description>The High Court upheld the conviction and sentencing of the accused under Section 138 of the Negotiable Instruments Act for issuing a dishonored cheque. The court found that the accused failed to provide evidence to support his defense of the cheque being issued as security for a tractor transaction, and did not rebut the legal presumption under Section 139 of the Act. The High Court dismissed the appeal, affirming the lower court&#039;s decision based on the proper evaluation of evidence and application of the law, concluding that there were no grounds for revision.</description>
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      <pubDate>Fri, 19 Jan 2018 00:00:00 +0530</pubDate>
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