https://www.taxtmi.com/caselaws?id=402206 A complaint filed through a power of attorney holder is maintainable where the complaint expressly states that the holder knew the transaction and the evidence supports that knowledge. In a cheque dishonour prosecution, admission of the cheque signature and issuance triggers the statutory presumptions under Sections 118 and 139 of the Negotiable Instruments Act, and a bare plea that the cheque was only a security cheque does not rebut them without cogent material. On the facts described, the cheque, bank endorsement, statutory notice and postal records established the offence, the acquittal was found unsustainable, and conviction under Section 138 was warranted. en-us Tue, 08 Dec 2020 00:00:00 +0530 Sat, 26 Dec 2020 10:43:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402206 A complaint filed through a power of attorney holder is maintainable where the complaint expressly states that the holder knew the transaction and the evidence supports that knowledge. In a cheque dishonour prosecution, admission of the cheque signature and issuance triggers the statutory presumptions under Sections 118 and 139 of the Negotiable Instruments Act, and a bare plea that the cheque was only a security cheque does not rebut them without cogent material. On the facts described, the cheque, bank endorsement, statutory notice and postal records established the offence, the acquittal was found unsustainable, and conviction under Section 138 was warranted. Case-Laws Indian Laws Tue, 08 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402206