https://www.taxtmi.com/caselaws?id=383873 The appellate court upheld the trial court's judgment of acquittal in a case involving the competency of a power of attorney holder to file a complaint under Section 138 of the Negotiable Instruments Act. The court found the power of attorney holder competent based on the authority granted in the power of attorney document. It determined that the material alteration of the cheque, changing the payee's name, rendered the instrument void as the complainant failed to prove the alteration was made by or with the consent of the accused. The accused's evidence presented through an affidavit was deemed insufficient, leading to the dismissal of the appeal. en-us Mon, 29 Jul 2019 00:00:00 +0530 Fri, 02 Aug 2019 06:24:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383873 The appellate court upheld the trial court's judgment of acquittal in a case involving the competency of a power of attorney holder to file a complaint under Section 138 of the Negotiable Instruments Act. The court found the power of attorney holder competent based on the authority granted in the power of attorney document. It determined that the material alteration of the cheque, changing the payee's name, rendered the instrument void as the complainant failed to prove the alteration was made by or with the consent of the accused. The accused's evidence presented through an affidavit was deemed insufficient, leading to the dismissal of the appeal. Case-Laws Indian Laws Mon, 29 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383873