https://www.taxtmi.com/caselaws?id=370752 A complaint under Section 138 of the Negotiable Instruments Act could not be sustained where delay in filing was condoned without notice to the accused and without a proper finding on sufficient cause; the court held that condonation affecting the accused's rights must follow fair procedure and recorded satisfaction under the proviso to Section 142(b). The HC also found that the complainant failed to prove a legally enforceable debt: although presumptions under Sections 118 and 139 operate, the complainant must first lay a factual foundation, which was absent where the accused disputed liability and the evidence did not satisfactorily establish the debt. The conviction and sentence were set aside. en-us Tue, 09 Oct 2018 00:00:00 +0530 Fri, 23 Nov 2018 09:35:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370752 A complaint under Section 138 of the Negotiable Instruments Act could not be sustained where delay in filing was condoned without notice to the accused and without a proper finding on sufficient cause; the court held that condonation affecting the accused's rights must follow fair procedure and recorded satisfaction under the proviso to Section 142(b). The HC also found that the complainant failed to prove a legally enforceable debt: although presumptions under Sections 118 and 139 operate, the complainant must first lay a factual foundation, which was absent where the accused disputed liability and the evidence did not satisfactorily establish the debt. The conviction and sentence were set aside. Case-Laws Indian Laws Tue, 09 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370752