https://www.taxtmi.com/caselaws?id=295263 In a prosecution under the Negotiable Instruments Act, the statutory presumption under Section 139 was held rebuttable on a preponderance of probabilities from the material on record and surrounding circumstances; the accused need not testify. The complainant's alleged loan arrangement was found doubtful because the source of funds was undocumented, the witnesses were inconsistent and improbable, oral evidence could challenge the written assertion, and the non-examination of the advocate connected with the transaction weakened the case. Once the defence showed a probable absence of debt, the burden shifted back to the complainant, who failed to independently prove a legally enforceable liability. The acquittal was therefore upheld. en-us Thu, 11 Feb 2010 00:00:00 +0530 Wed, 26 May 2021 12:53:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295263 In a prosecution under the Negotiable Instruments Act, the statutory presumption under Section 139 was held rebuttable on a preponderance of probabilities from the material on record and surrounding circumstances; the accused need not testify. The complainant's alleged loan arrangement was found doubtful because the source of funds was undocumented, the witnesses were inconsistent and improbable, oral evidence could challenge the written assertion, and the non-examination of the advocate connected with the transaction weakened the case. Once the defence showed a probable absence of debt, the burden shifted back to the complainant, who failed to independently prove a legally enforceable liability. The acquittal was therefore upheld. Case-Laws Indian Laws Thu, 11 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295263