https://www.taxtmi.com/caselaws?id=365161 Proof of dishonour in a Section 138 prosecution requires reliable evidence that the cheque was returned unpaid, and Section 146 applies only where the bank memo or slip bears the official mark of the bank. A memo without that mark, unsupported by bank officer testimony or other cogent evidence, including admissible electronic evidence with a Section 65B certificate, is insufficient to prove dishonour beyond reasonable doubt. If dishonour is not proved, the complainant also cannot establish that the statutory demand notice was issued within time. The document therefore emphasises that the complainant must strictly prove the foundational facts and statutory compliance in a cheque dishonour case. en-us Wed, 08 Aug 2018 00:00:00 +0530 Sat, 11 Aug 2018 08:23:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365161 Proof of dishonour in a Section 138 prosecution requires reliable evidence that the cheque was returned unpaid, and Section 146 applies only where the bank memo or slip bears the official mark of the bank. A memo without that mark, unsupported by bank officer testimony or other cogent evidence, including admissible electronic evidence with a Section 65B certificate, is insufficient to prove dishonour beyond reasonable doubt. If dishonour is not proved, the complainant also cannot establish that the statutory demand notice was issued within time. The document therefore emphasises that the complainant must strictly prove the foundational facts and statutory compliance in a cheque dishonour case. Case-Laws Indian Laws Wed, 08 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365161