https://www.taxtmi.com/caselaws?id=298576 A sole proprietary concern is not a separate juristic person from its proprietor, so a Section 138 complaint is not defeated merely because the trading name was omitted and the parties were impleaded personally. The note also states that where issuance of cheques is admitted, the signature is material, the presumption of consideration under Section 118 operates unless rebutted, and proof of supply of goods with matching invoice amounts supports a legally enforceable debt. Dispatch of statutory notice by registered post to the correct address, with supporting surrounding circumstances, permits a presumption of service. On that basis, the Section 138 ingredients were treated as satisfied. en-us Mon, 11 Mar 1996 00:00:00 +0530 Wed, 10 Nov 2021 14:53:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298576 A sole proprietary concern is not a separate juristic person from its proprietor, so a Section 138 complaint is not defeated merely because the trading name was omitted and the parties were impleaded personally. The note also states that where issuance of cheques is admitted, the signature is material, the presumption of consideration under Section 118 operates unless rebutted, and proof of supply of goods with matching invoice amounts supports a legally enforceable debt. Dispatch of statutory notice by registered post to the correct address, with supporting surrounding circumstances, permits a presumption of service. On that basis, the Section 138 ingredients were treated as satisfied. Case-Laws Indian Laws Mon, 11 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298576