https://www.taxtmi.com/caselaws?id=281487 The court held that the petitioner, as the secretary of the society, could not be held liable under Section 138 of the Negotiable Instruments Act as the cheque in question was not drawn on the society's account. It was clarified that a person who neither issues a cheque nor maintains an account cannot be guilty under Section 138. The court quashed the proceedings against the petitioner, emphasizing the importance of establishing the essential elements under Section 138 and the conditions under Section 141 before proceeding against any individual. The learned Magistrate was directed to drop all further proceedings against the petitioner. en-us Fri, 15 Jul 2005 00:00:00 +0530 Thu, 20 Jun 2019 18:10:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281487 The court held that the petitioner, as the secretary of the society, could not be held liable under Section 138 of the Negotiable Instruments Act as the cheque in question was not drawn on the society's account. It was clarified that a person who neither issues a cheque nor maintains an account cannot be guilty under Section 138. The court quashed the proceedings against the petitioner, emphasizing the importance of establishing the essential elements under Section 138 and the conditions under Section 141 before proceeding against any individual. The learned Magistrate was directed to drop all further proceedings against the petitioner. Case-Laws Indian Laws Fri, 15 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281487