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    <title>2021 (10) TMI 761 - HIMACHAL PRADESH HIGH COURT</title>
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    <description>In an appeal against acquittal under Section 138 of the Negotiable Instruments Act, 1881, interference is not warranted where the trial court&#039;s view is plausible and the strengthened presumption of innocence after acquittal applies. The Court found that the complainant did not satisfactorily prove the underlying sale and account documents or otherwise establish that the cheque represented a legally enforceable debt, particularly after the defence that it was a security cheque was raised. The complainant also failed to show that the complaint was improperly maintained through an authorised representative on the available record. The acquittal was therefore upheld and the appeal failed.</description>
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    <pubDate>Fri, 01 Oct 2021 00:00:00 +0530</pubDate>
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      <title>2021 (10) TMI 761 - HIMACHAL PRADESH HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=413709</link>
      <description>In an appeal against acquittal under Section 138 of the Negotiable Instruments Act, 1881, interference is not warranted where the trial court&#039;s view is plausible and the strengthened presumption of innocence after acquittal applies. The Court found that the complainant did not satisfactorily prove the underlying sale and account documents or otherwise establish that the cheque represented a legally enforceable debt, particularly after the defence that it was a security cheque was raised. The complainant also failed to show that the complaint was improperly maintained through an authorised representative on the available record. The acquittal was therefore upheld and the appeal failed.</description>
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      <pubDate>Fri, 01 Oct 2021 00:00:00 +0530</pubDate>
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