https://www.taxtmi.com/caselaws?id=402473 Amendment of a section 138 complaint was held proper where it merely aligned the pleaded liability with the statutory notice and evidence, without introducing a new cause of action. A complaint by a proprietary concern through its proprietor was treated as maintainable because the concern is not a separate juristic person and the payee requirement under section 142 was satisfied. The cheque was found to support a legally enforceable debt: the drawer's admitted signature triggered the section 139 presumption, which was not rebutted by credible evidence, and dishonour was proved despite the bank memo lacking a seal. The acquittal was therefore unsustainable and conviction was warranted. en-us Mon, 07 Dec 2020 00:00:00 +0530 Mon, 04 Jan 2021 10:52:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402473 Amendment of a section 138 complaint was held proper where it merely aligned the pleaded liability with the statutory notice and evidence, without introducing a new cause of action. A complaint by a proprietary concern through its proprietor was treated as maintainable because the concern is not a separate juristic person and the payee requirement under section 142 was satisfied. The cheque was found to support a legally enforceable debt: the drawer's admitted signature triggered the section 139 presumption, which was not rebutted by credible evidence, and dishonour was proved despite the bank memo lacking a seal. The acquittal was therefore unsustainable and conviction was warranted. Case-Laws Indian Laws Mon, 07 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402473