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    <title>2020 (9) TMI 112 - MADHYA PRADESH HIGH COURT</title>
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    <description>In a prosecution under Section 138 of the Negotiable Instruments Act, Section 145 permits evidence on affidavit, and the Supreme Court&#039;s later guidance recognises that an accused&#039;s affidavit may be accepted in appropriate cases, subject to the other side&#039;s right to cross-examine. The trial court erred by proceeding on the absolute view that the accused could never file such an affidavit. As the complaint had remained pending for a long period and the filed affidavit was capable of serving as examination-in-chief, the High Court set aside the refusal and directed that the affidavit be treated as the accused&#039;s examination-in-chief.</description>
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      <title>2020 (9) TMI 112 - MADHYA PRADESH HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=397993</link>
      <description>In a prosecution under Section 138 of the Negotiable Instruments Act, Section 145 permits evidence on affidavit, and the Supreme Court&#039;s later guidance recognises that an accused&#039;s affidavit may be accepted in appropriate cases, subject to the other side&#039;s right to cross-examine. The trial court erred by proceeding on the absolute view that the accused could never file such an affidavit. As the complaint had remained pending for a long period and the filed affidavit was capable of serving as examination-in-chief, the High Court set aside the refusal and directed that the affidavit be treated as the accused&#039;s examination-in-chief.</description>
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