https://www.taxtmi.com/caselaws?id=408870 A conviction under Section 138 of the Negotiable Instruments Act was sustained because cheque issuance and dishonour were admitted, the accused failed to rebut the statutory presumptions under Sections 118 and 139, service of notice was proved through postal records and admitted address, and the alleged filling of date and correction of year did not amount to a material alteration absent proof of fraud or prejudice. At the same time, the sentence was modified on proportionality grounds: the fine and compensation were reduced, with compensation recalibrated to the reduced fine, while the default sentence remained unchanged. The finding of guilt was left undisturbed. en-us Fri, 11 Jun 2021 00:00:00 +0530 Wed, 18 Aug 2021 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408870 A conviction under Section 138 of the Negotiable Instruments Act was sustained because cheque issuance and dishonour were admitted, the accused failed to rebut the statutory presumptions under Sections 118 and 139, service of notice was proved through postal records and admitted address, and the alleged filling of date and correction of year did not amount to a material alteration absent proof of fraud or prejudice. At the same time, the sentence was modified on proportionality grounds: the fine and compensation were reduced, with compensation recalibrated to the reduced fine, while the default sentence remained unchanged. The finding of guilt was left undisturbed. Case-Laws Indian Laws Fri, 11 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408870