https://www.taxtmi.com/caselaws?id=279757 Liability for cheque dishonour attaches to the drawer of the cheque under Section 138 of the Negotiable Instruments Act, and penal provisions must be strictly construed. A co-holder of a joint bank account is not liable merely because of the joint account or a marital relationship where she neither signed nor issued the cheque and had no direct dealings with the complainant. Section 141 creates only limited deeming liability in the specific situations it contemplates, such as where the offender is a company and the person is in charge of its affairs. On these principles, prosecution could not be maintained against the non-signatory joint account holder. en-us Wed, 19 Dec 2007 00:00:00 +0530 Thu, 04 Apr 2019 12:48:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279757 Liability for cheque dishonour attaches to the drawer of the cheque under Section 138 of the Negotiable Instruments Act, and penal provisions must be strictly construed. A co-holder of a joint bank account is not liable merely because of the joint account or a marital relationship where she neither signed nor issued the cheque and had no direct dealings with the complainant. Section 141 creates only limited deeming liability in the specific situations it contemplates, such as where the offender is a company and the person is in charge of its affairs. On these principles, prosecution could not be maintained against the non-signatory joint account holder. Case-Laws Indian Laws Wed, 19 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279757