https://www.taxtmi.com/caselaws?id=373349 In a prosecution under Section 138 of the Negotiable Instruments Act, the statutory presumptions under Sections 118(a) and 139 are rebuttable, and the accused may defeat them by raising a probable defence on a preponderance of probabilities. Material inconsistencies in the complainant's evidence about the alleged transport, carriage charges, and the authority of the person receiving payment undermined the claim of a legally enforceable debt. Once the defence became probable, the burden shifted back to the complainant, who failed to prove the underlying liability with reliable evidence. The acquittal was therefore upheld. en-us Mon, 17 Dec 2018 00:00:00 +0530 Fri, 11 Jan 2019 07:30:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373349 In a prosecution under Section 138 of the Negotiable Instruments Act, the statutory presumptions under Sections 118(a) and 139 are rebuttable, and the accused may defeat them by raising a probable defence on a preponderance of probabilities. Material inconsistencies in the complainant's evidence about the alleged transport, carriage charges, and the authority of the person receiving payment undermined the claim of a legally enforceable debt. Once the defence became probable, the burden shifted back to the complainant, who failed to prove the underlying liability with reliable evidence. The acquittal was therefore upheld. Case-Laws Indian Laws Mon, 17 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373349