https://www.taxtmi.com/caselaws?id=404254 A mistaken date on a statutory notice did not defeat compliance under Section 138 of the Negotiable Instruments Act where the bank memo, postal receipts, postal seal and returned covers showed timely dispatch and the contents matched the dishonour intimation. The acquittal could not be sustained on limitation. The trial court also failed to properly apply the presumptions under Sections 118 and 139 after the accused admitted the cheque and signature, and it did not adequately assess the rebuttal evidence or the complainant's materials on debt and liability. The acquittal was therefore set aside and the matter was remitted for fresh adjudication on the remaining issues. en-us Wed, 23 Dec 2020 00:00:00 +0530 Fri, 19 Feb 2021 10:36:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404254 A mistaken date on a statutory notice did not defeat compliance under Section 138 of the Negotiable Instruments Act where the bank memo, postal receipts, postal seal and returned covers showed timely dispatch and the contents matched the dishonour intimation. The acquittal could not be sustained on limitation. The trial court also failed to properly apply the presumptions under Sections 118 and 139 after the accused admitted the cheque and signature, and it did not adequately assess the rebuttal evidence or the complainant's materials on debt and liability. The acquittal was therefore set aside and the matter was remitted for fresh adjudication on the remaining issues. Case-Laws Indian Laws Wed, 23 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404254