https://www.taxtmi.com/caselaws?id=396170 Once issuance of the cheque and the accused's signature were proved, statutory presumptions under Sections 118 and 139 of the Negotiable Instruments Act operated in favour of the complainant. The defence failed to rebut them on a preponderance of probabilities, as the documents relied on were found self-serving and the alleged account book was not shown to be kept in the regular course of business. The conviction under Section 138 was therefore upheld. On sentence, the custodial component was modified and fine was substituted, while compensation to the complainant was maintained. The revision succeeded only to the limited extent of sentence modification. en-us Mon, 22 Jun 2020 00:00:00 +0530 Wed, 24 Jun 2020 09:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396170 Once issuance of the cheque and the accused's signature were proved, statutory presumptions under Sections 118 and 139 of the Negotiable Instruments Act operated in favour of the complainant. The defence failed to rebut them on a preponderance of probabilities, as the documents relied on were found self-serving and the alleged account book was not shown to be kept in the regular course of business. The conviction under Section 138 was therefore upheld. On sentence, the custodial component was modified and fine was substituted, while compensation to the complainant was maintained. The revision succeeded only to the limited extent of sentence modification. Case-Laws Indian Laws Mon, 22 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396170