https://www.taxtmi.com/caselaws?id=279311 A Section 138 demand notice need not follow any prescribed form or expressly mention the provision, provided it clearly communicates a written demand for payment of the cheque amount within the statutory period. On the facts stated, the notice referring to the cheques, their dishonour due to stop-payment instructions, and the demand for repayment was treated as valid. Once that notice was held valid, the limitation period under Section 142(b) ran from expiry of the fifteen-day payment period, and the later complaint was treated as time-barred because the earlier valid notice had already triggered the cause of action. The complaint and summoning order were stated to be quashed. en-us Tue, 15 Jan 2013 00:00:00 +0530 Tue, 12 Mar 2019 15:30:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279311 A Section 138 demand notice need not follow any prescribed form or expressly mention the provision, provided it clearly communicates a written demand for payment of the cheque amount within the statutory period. On the facts stated, the notice referring to the cheques, their dishonour due to stop-payment instructions, and the demand for repayment was treated as valid. Once that notice was held valid, the limitation period under Section 142(b) ran from expiry of the fifteen-day payment period, and the later complaint was treated as time-barred because the earlier valid notice had already triggered the cause of action. The complaint and summoning order were stated to be quashed. Case-Laws Indian Laws Tue, 15 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279311