https://www.taxtmi.com/caselaws?id=295235 In cheque dishonour proceedings, the statutory presumption that a cheque was issued for a legally enforceable debt or liability operates once execution is proved, and the accused must rebut it by a probable defence on the preponderance of probabilities. The accused's claim that the cheques were forcibly taken was found inconsistent and insufficient, so the presumption remained unrebutted and the conviction was restored. Alleged non-disclosure of the cash advance in income-tax records did not, by itself, render the debt unrecoverable or defeat cheque liability, because the income-tax restriction was directed at the recipient of the loan or deposit and did not negate enforcement of the underlying obligation. en-us Fri, 19 Jul 2013 00:00:00 +0530 Fri, 10 Mar 2023 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295235 In cheque dishonour proceedings, the statutory presumption that a cheque was issued for a legally enforceable debt or liability operates once execution is proved, and the accused must rebut it by a probable defence on the preponderance of probabilities. The accused's claim that the cheques were forcibly taken was found inconsistent and insufficient, so the presumption remained unrebutted and the conviction was restored. Alleged non-disclosure of the cash advance in income-tax records did not, by itself, render the debt unrecoverable or defeat cheque liability, because the income-tax restriction was directed at the recipient of the loan or deposit and did not negate enforcement of the underlying obligation. Case-Laws Indian Laws Fri, 19 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295235