https://www.taxtmi.com/caselaws?id=401136 The court upheld the conviction of the accused under Section 138 of the Negotiable Instruments Act, 1881, due to dishonored cheques and failure to substantiate repayment claims. The burden of proof was on the accused to disprove liability as per statutory presumptions. The judgment emphasized the importance of evidence, statutory notices, legal precedents like Divakaran v. State of Kerala, and modified the sentence considering case circumstances, directing a fine payment due to the prolonged case duration and Covid-19 situation. en-us Mon, 23 Nov 2020 00:00:00 +0530 Sat, 28 Nov 2020 09:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401136 The court upheld the conviction of the accused under Section 138 of the Negotiable Instruments Act, 1881, due to dishonored cheques and failure to substantiate repayment claims. The burden of proof was on the accused to disprove liability as per statutory presumptions. The judgment emphasized the importance of evidence, statutory notices, legal precedents like Divakaran v. State of Kerala, and modified the sentence considering case circumstances, directing a fine payment due to the prolonged case duration and Covid-19 situation. Case-Laws Indian Laws Mon, 23 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401136