https://www.taxtmi.com/article/detailed?id=9966 Section 138 penalises issuance of a cheque drawn by a person on an account maintained by them that is returned unpaid; prosecution under that provision requires the accused to have drawn and signed the cheque on an account maintained by them. Joint civil liability does not permit prosecuting a non signatory absent a joint account and signature, and organisational liability rules cannot be used to convert individual joint liability into criminal liability where the statutory physical and account related ingredients are lacking. en-us Mon, 23 Aug 2021 12:12:09 +0530 Mon, 23 Aug 2021 12:12:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9966 Section 138 penalises issuance of a cheque drawn by a person on an account maintained by them that is returned unpaid; prosecution under that provision requires the accused to have drawn and signed the cheque on an account maintained by them. Joint civil liability does not permit prosecuting a non signatory absent a joint account and signature, and organisational liability rules cannot be used to convert individual joint liability into criminal liability where the statutory physical and account related ingredients are lacking. Articles Other Topics Mon, 23 Aug 2021 12:12:09 +0530 https://www.taxtmi.com/article/detailed?id=9966