https://www.taxtmi.com/caselaws?id=381095 Computer-generated ledgers and account statements are electronic evidence and cannot be read in without the mandatory Section 65B certificate under the Indian Evidence Act, 1872; mere exhibition of the document does not cure the defect. Once such material is excluded, the complainant fails to prove the outstanding debt or legally enforceable liability. In an appeal against acquittal under Section 138 of the Negotiable Instruments Act, 1881, interference is not warranted unless the trial court's view is perverse or unsupported by evidence; on the stated facts, no appellate interference is justified. en-us Fri, 24 May 2019 00:00:00 +0530 Wed, 05 Jun 2019 07:41:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381095 Computer-generated ledgers and account statements are electronic evidence and cannot be read in without the mandatory Section 65B certificate under the Indian Evidence Act, 1872; mere exhibition of the document does not cure the defect. Once such material is excluded, the complainant fails to prove the outstanding debt or legally enforceable liability. In an appeal against acquittal under Section 138 of the Negotiable Instruments Act, 1881, interference is not warranted unless the trial court's view is perverse or unsupported by evidence; on the stated facts, no appellate interference is justified. Case-Laws Indian Laws Fri, 24 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381095