https://www.taxtmi.com/caselaws?id=367787 In second appeal under Section 100 CPC, the High Court will interfere only if a substantial question of law arises, and it will not reappreciate evidence absent perversity. The Court applied the Section 139 NI Act presumption that a cheque is issued towards a legally enforceable debt, which remains rebuttable on a preponderance of probabilities. It also held that non-disclosure of the underlying loan transaction in income tax returns does not by itself make the debt legally unrecoverable. On the factual record, the defence failed to rebut the presumption, and the first appellate court's findings were upheld; no substantial question of law arose and the decree remained undisturbed. en-us Wed, 12 Sep 2018 00:00:00 +0530 Tue, 25 Sep 2018 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367787 In second appeal under Section 100 CPC, the High Court will interfere only if a substantial question of law arises, and it will not reappreciate evidence absent perversity. The Court applied the Section 139 NI Act presumption that a cheque is issued towards a legally enforceable debt, which remains rebuttable on a preponderance of probabilities. It also held that non-disclosure of the underlying loan transaction in income tax returns does not by itself make the debt legally unrecoverable. On the factual record, the defence failed to rebut the presumption, and the first appellate court's findings were upheld; no substantial question of law arose and the decree remained undisturbed. Case-Laws Indian Laws Wed, 12 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367787