https://www.taxtmi.com/caselaws?id=373282 In a prosecution under Section 138 of the Negotiable Instruments Act, the presumptions under Sections 118(a) and 139 are rebuttable and operate only until the accused raises a probable defence on a preponderance of probabilities. Once execution of the cheque is shown, the complainant gains the statutory presumption of a legally enforceable debt or liability, but the accused need not disprove it beyond reasonable doubt. On the facts, the complaint itself suggested that any transaction was with the complainant in his capacity as manager of the service station, not in his personal capacity, making the defence of no personal liability highly probable. The acquittal was therefore upheld because the trial court's finding was not perverse and no miscarriage of justice was shown. en-us Thu, 03 Jan 2019 00:00:00 +0530 Thu, 10 Jan 2019 07:56:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373282 In a prosecution under Section 138 of the Negotiable Instruments Act, the presumptions under Sections 118(a) and 139 are rebuttable and operate only until the accused raises a probable defence on a preponderance of probabilities. Once execution of the cheque is shown, the complainant gains the statutory presumption of a legally enforceable debt or liability, but the accused need not disprove it beyond reasonable doubt. On the facts, the complaint itself suggested that any transaction was with the complainant in his capacity as manager of the service station, not in his personal capacity, making the defence of no personal liability highly probable. The acquittal was therefore upheld because the trial court's finding was not perverse and no miscarriage of justice was shown. Case-Laws Indian Laws Thu, 03 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373282