https://www.taxtmi.com/caselaws?id=404468 In a cheque dishonour prosecution under Section 138 of the Negotiable Instruments Act, the complainant's lending capacity was upheld because it was not specifically disputed at the earliest stage and was supported by evidence of agricultural land and cultivation. The cheque, drawn on the accused's account, attracted the statutory presumptions under Sections 118 and 139, and the accused failed to rebut them with cogent evidence of theft, forgery, or misuse. The Court also accepted affidavit evidence tendered by the accused, finding no jurisdictional error in its admission. Conviction was sustained, but the sentence was modified by replacing imprisonment with a fine structure and compensation. en-us Tue, 15 Dec 2020 00:00:00 +0530 Wed, 24 Feb 2021 09:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404468 In a cheque dishonour prosecution under Section 138 of the Negotiable Instruments Act, the complainant's lending capacity was upheld because it was not specifically disputed at the earliest stage and was supported by evidence of agricultural land and cultivation. The cheque, drawn on the accused's account, attracted the statutory presumptions under Sections 118 and 139, and the accused failed to rebut them with cogent evidence of theft, forgery, or misuse. The Court also accepted affidavit evidence tendered by the accused, finding no jurisdictional error in its admission. Conviction was sustained, but the sentence was modified by replacing imprisonment with a fine structure and compensation. Case-Laws Indian Laws Tue, 15 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404468