https://www.taxtmi.com/caselaws?id=403069 Refusal of the demand notice was held to have occurred on 10.04.2007, as the envelope carried that endorsement and there was no evidence supporting an earlier refusal date. On that basis, a complaint filed on 17.04.2007 was premature because Section 138 of the Negotiable Instruments Act requires expiry of 15 days from receipt or refusal of notice before the cause of action arises. The courts below could not sustain the contrary view, and the conviction and sentence were set aside, with liberty to the complainant to pursue fresh remedies in accordance with law. en-us Tue, 12 Jan 2021 00:00:00 +0530 Tue, 19 Jan 2021 09:47:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403069 Refusal of the demand notice was held to have occurred on 10.04.2007, as the envelope carried that endorsement and there was no evidence supporting an earlier refusal date. On that basis, a complaint filed on 17.04.2007 was premature because Section 138 of the Negotiable Instruments Act requires expiry of 15 days from receipt or refusal of notice before the cause of action arises. The courts below could not sustain the contrary view, and the conviction and sentence were set aside, with liberty to the complainant to pursue fresh remedies in accordance with law. Case-Laws Indian Laws Tue, 12 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403069