https://www.taxtmi.com/caselaws?id=366308 In a cheque dishonour prosecution, the court held that where the cheque and signature are not credibly disputed, the presumptions under Sections 118 and 139 of the Negotiable Instruments Act operate for the holder. The accused must rebut those presumptions with a probable defence supported by material evidence; merely asserting that the cheque related to another account, without reply to notice, testimony, or other proof, is insufficient. The first appellate court's acceptance of the defence without adequate basis was legally erroneous, and the trial court's conviction was restored. en-us Thu, 09 Aug 2018 00:00:00 +0530 Sat, 01 Sep 2018 07:00:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366308 In a cheque dishonour prosecution, the court held that where the cheque and signature are not credibly disputed, the presumptions under Sections 118 and 139 of the Negotiable Instruments Act operate for the holder. The accused must rebut those presumptions with a probable defence supported by material evidence; merely asserting that the cheque related to another account, without reply to notice, testimony, or other proof, is insufficient. The first appellate court's acceptance of the defence without adequate basis was legally erroneous, and the trial court's conviction was restored. Case-Laws Indian Laws Thu, 09 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366308