https://www.taxtmi.com/caselaws?id=402714 In a prosecution under Section 138 of the Negotiable Instruments Act, the complainant must prove that the cheque was issued towards a legally enforceable debt or liability. Although issuance of the cheque and its dishonour were not disputed, the complainant's evidence was internally inconsistent on the underlying transaction, pleaded invoices were not produced, no statement of accounts was filed, and witness admissions weakened the claim. On those materials, the statutory presumption under Section 139 was rebutted on a preponderance of probabilities, and the complainant failed to prove the case beyond reasonable doubt. The High Court therefore upheld the acquittal and declined interference. en-us Wed, 06 Jan 2021 00:00:00 +0530 Mon, 11 Jan 2021 08:04:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402714 In a prosecution under Section 138 of the Negotiable Instruments Act, the complainant must prove that the cheque was issued towards a legally enforceable debt or liability. Although issuance of the cheque and its dishonour were not disputed, the complainant's evidence was internally inconsistent on the underlying transaction, pleaded invoices were not produced, no statement of accounts was filed, and witness admissions weakened the claim. On those materials, the statutory presumption under Section 139 was rebutted on a preponderance of probabilities, and the complainant failed to prove the case beyond reasonable doubt. The High Court therefore upheld the acquittal and declined interference. Case-Laws Indian Laws Wed, 06 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402714