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    <title>2020 (1) TMI 551 - KARNATAKA HIGH COURT</title>
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    <description>The Court upheld the Magistrate&#039;s decision to dismiss the complaint under Section 138 of the Negotiable Instruments Act, ruling that the complainant failed to prove the transaction and supply of cement bags to the accused. The Court found discrepancies in the evidence presented, including inconsistent invoices and lack of acknowledgment for the supply. As a result, the Court concluded that the presumption under Section 139 could not be drawn in favor of the complainant. Consequently, the appeal was dismissed.</description>
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      <title>2020 (1) TMI 551 - KARNATAKA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=390938</link>
      <description>The Court upheld the Magistrate&#039;s decision to dismiss the complaint under Section 138 of the Negotiable Instruments Act, ruling that the complainant failed to prove the transaction and supply of cement bags to the accused. The Court found discrepancies in the evidence presented, including inconsistent invoices and lack of acknowledgment for the supply. As a result, the Court concluded that the presumption under Section 139 could not be drawn in favor of the complainant. Consequently, the appeal was dismissed.</description>
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      <pubDate>Mon, 16 Dec 2019 00:00:00 +0530</pubDate>
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