https://www.taxtmi.com/caselaws?id=355768 In a prosecution for cheque dishonour, once the drawer admits signature on the cheque, the presumption under Section 139 of the Negotiable Instruments Act operates that the cheque was issued toward discharge of a debt or liability, subject to rebuttal by the accused through available material such as records, receipts, income tax returns, or books of account. A request under Section 91 CrPC to summon documents from the complainant was not justified where the documents were not shown to be necessary for deciding the case and the application was filed belatedly without a sufficient explanation. The refusal to summon the documents was therefore upheld. en-us Thu, 15 Feb 2018 00:00:00 +0530 Mon, 19 Feb 2018 08:37:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355768 In a prosecution for cheque dishonour, once the drawer admits signature on the cheque, the presumption under Section 139 of the Negotiable Instruments Act operates that the cheque was issued toward discharge of a debt or liability, subject to rebuttal by the accused through available material such as records, receipts, income tax returns, or books of account. A request under Section 91 CrPC to summon documents from the complainant was not justified where the documents were not shown to be necessary for deciding the case and the application was filed belatedly without a sufficient explanation. The refusal to summon the documents was therefore upheld. Case-Laws Indian Laws Thu, 15 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355768