https://www.taxtmi.com/caselaws?id=295822 A signed cheque delivered in blank and later filled by the payee remained valid in law because the drawer gave implied authority to complete it, and such completion was not a material alteration. The statutory presumptions under Sections 118 and 139 of the Negotiable Instruments Act applied, but they were rebuttable on a preponderance of probabilities. The complainant also had to prove that the cheque was issued towards a legally enforceable debt, which was done through invoices, ledger entries, debit notes and surrounding circumstances. The defence failed to rebut the presumptions or disprove liability, so conviction under Section 138 was sustained and acquittal was held unsustainable. en-us Tue, 06 Oct 2009 00:00:00 +0530 Mon, 21 Jun 2021 14:33:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295822 A signed cheque delivered in blank and later filled by the payee remained valid in law because the drawer gave implied authority to complete it, and such completion was not a material alteration. The statutory presumptions under Sections 118 and 139 of the Negotiable Instruments Act applied, but they were rebuttable on a preponderance of probabilities. The complainant also had to prove that the cheque was issued towards a legally enforceable debt, which was done through invoices, ledger entries, debit notes and surrounding circumstances. The defence failed to rebut the presumptions or disprove liability, so conviction under Section 138 was sustained and acquittal was held unsustainable. Case-Laws Indian Laws Tue, 06 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295822