https://www.taxtmi.com/caselaws?id=395279 In a prosecution under Section 138 of the Negotiable Instruments Act, the statutory presumption under Section 139 must be applied to the complainant's documentary evidence, including proof of cheque dishonour, notice, service, and non-payment. The text notes that a defence of forgery, if unsupported by evidence or effective cross-examination, cannot displace that presumption, and that acquittal should not rest on conjecture or minor account discrepancies. It also states that where electronic and account records are not properly appreciated, fresh scrutiny and remand for reconsideration may be appropriate so both sides can adduce further evidence. en-us Wed, 09 Oct 2019 00:00:00 +0530 Fri, 15 May 2020 09:51:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395279 In a prosecution under Section 138 of the Negotiable Instruments Act, the statutory presumption under Section 139 must be applied to the complainant's documentary evidence, including proof of cheque dishonour, notice, service, and non-payment. The text notes that a defence of forgery, if unsupported by evidence or effective cross-examination, cannot displace that presumption, and that acquittal should not rest on conjecture or minor account discrepancies. It also states that where electronic and account records are not properly appreciated, fresh scrutiny and remand for reconsideration may be appropriate so both sides can adduce further evidence. Case-Laws Indian Laws Wed, 09 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395279