https://www.taxtmi.com/caselaws?id=367191 In a cheque dishonour prosecution, the presumption under Section 139 of the Negotiable Instruments Act, 1881 was treated as rebutted where the complainant failed to prove a pre-existing legally enforceable debt. The complainant also withheld material supporting documents, including the pro note, account ledger and income-tax records, and its agent lacked personal knowledge of the transaction. On those facts, an adverse inference was drawn under Section 114(g) of the Indian Evidence Act, 1872, and the acquittal was confirmed because the foundational liability remained unproved. en-us Tue, 14 Aug 2018 00:00:00 +0530 Mon, 17 Sep 2018 07:39:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367191 In a cheque dishonour prosecution, the presumption under Section 139 of the Negotiable Instruments Act, 1881 was treated as rebutted where the complainant failed to prove a pre-existing legally enforceable debt. The complainant also withheld material supporting documents, including the pro note, account ledger and income-tax records, and its agent lacked personal knowledge of the transaction. On those facts, an adverse inference was drawn under Section 114(g) of the Indian Evidence Act, 1872, and the acquittal was confirmed because the foundational liability remained unproved. Case-Laws Indian Laws Tue, 14 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367191