https://www.taxtmi.com/caselaws?id=401711 In a prosecution under Section 138 of the Negotiable Instruments Act, liability lies against the drawer of the cheque, and proceedings cannot be sustained against a person who is neither the account holder nor the actual drawer. The cheque, statutory notice, and complaint were all directed to the person arrayed as accused, although the evidence showed that the cheque was drawn on an account standing in another name. The court found that the complaint had been initiated against the wrong person and that there was no infirmity in the trial court's view. The acquittal was therefore upheld. en-us Fri, 25 Sep 2020 00:00:00 +0530 Tue, 15 Dec 2020 10:36:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401711 In a prosecution under Section 138 of the Negotiable Instruments Act, liability lies against the drawer of the cheque, and proceedings cannot be sustained against a person who is neither the account holder nor the actual drawer. The cheque, statutory notice, and complaint were all directed to the person arrayed as accused, although the evidence showed that the cheque was drawn on an account standing in another name. The court found that the complaint had been initiated against the wrong person and that there was no infirmity in the trial court's view. The acquittal was therefore upheld. Case-Laws Indian Laws Fri, 25 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401711