https://www.taxtmi.com/caselaws?id=411596 Proof of service of the statutory notice and expiry of the 15-day waiting period are essential to complete an offence under Section 138 of the Negotiable Instruments Act, so a complaint filed before those requirements are satisfied is premature and cannot sustain a conviction. The statutory presumptions under Sections 118 and 139 are rebuttable on a preponderance of probabilities, and an accused may rely on documentary material and surrounding circumstances to show a probable defence. On the stated record, the defence was accepted, the complainant failed to displace it, and the conviction was set aside with acquittal. en-us Mon, 23 Aug 2021 00:00:00 +0530 Sat, 28 Aug 2021 09:22:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411596 Proof of service of the statutory notice and expiry of the 15-day waiting period are essential to complete an offence under Section 138 of the Negotiable Instruments Act, so a complaint filed before those requirements are satisfied is premature and cannot sustain a conviction. The statutory presumptions under Sections 118 and 139 are rebuttable on a preponderance of probabilities, and an accused may rely on documentary material and surrounding circumstances to show a probable defence. On the stated record, the defence was accepted, the complainant failed to displace it, and the conviction was set aside with acquittal. Case-Laws Indian Laws Mon, 23 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411596