https://www.taxtmi.com/caselaws?id=409100 In a cheque dishonour prosecution, once execution or issuance of the cheque is admitted or proved, the statutory presumptions under Sections 118 and 139 operate in favour of the holder and the burden shifts to the accused to rebut them with cogent evidence. The complainant's sworn testimony is not displaced by a mere Section 313 CrPC explanation, especially where the witness is not cross-examined. A signed blank cheque, if voluntarily delivered, does not by itself negate liability unless the accused shows that it was not issued towards a debt or other legally enforceable liability. On that basis, the stated result is that the acquittal was unsustainable and liability under Section 138 followed. en-us Fri, 11 Jun 2021 00:00:00 +0530 Tue, 29 Jun 2021 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409100 In a cheque dishonour prosecution, once execution or issuance of the cheque is admitted or proved, the statutory presumptions under Sections 118 and 139 operate in favour of the holder and the burden shifts to the accused to rebut them with cogent evidence. The complainant's sworn testimony is not displaced by a mere Section 313 CrPC explanation, especially where the witness is not cross-examined. A signed blank cheque, if voluntarily delivered, does not by itself negate liability unless the accused shows that it was not issued towards a debt or other legally enforceable liability. On that basis, the stated result is that the acquittal was unsustainable and liability under Section 138 followed. Case-Laws Indian Laws Fri, 11 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409100