https://www.taxtmi.com/caselaws?id=407964 In a cheque dishonour prosecution, the Kerala HC held that statutory presumptions under Sections 118 and 139 of the Negotiable Instruments Act arise only after the complainant proves execution and issuance of the cheque in discharge of a legally enforceable liability. Here, although the accused admitted his signature, the complainant's version on payment and transaction was inconsistent, the alleged independent witness was not examined, and the accused's failure to reply to notice could not cure the evidentiary gaps. On that record, the complainant failed to establish the foundational facts needed to invoke the presumptions, so the acquittal was not interfered with and the appeal was rejected. en-us Thu, 08 Apr 2021 00:00:00 +0530 Thu, 27 May 2021 08:35:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407964 In a cheque dishonour prosecution, the Kerala HC held that statutory presumptions under Sections 118 and 139 of the Negotiable Instruments Act arise only after the complainant proves execution and issuance of the cheque in discharge of a legally enforceable liability. Here, although the accused admitted his signature, the complainant's version on payment and transaction was inconsistent, the alleged independent witness was not examined, and the accused's failure to reply to notice could not cure the evidentiary gaps. On that record, the complainant failed to establish the foundational facts needed to invoke the presumptions, so the acquittal was not interfered with and the appeal was rejected. Case-Laws Indian Laws Thu, 08 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407964