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    <title>2021 (11) TMI 512 - KERALA HIGH COURT</title>
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    <description>In a prosecution under Section 138 of the Negotiable Instruments Act, once issuance of the cheque and the admitted signature are proved, presumptions under Sections 118 and 139 arise in favour of the complainant. The burden then shifts to the accused to rebut those presumptions with credible evidence. The text notes that speculative reasoning about how the cheque was filled or surrounding circumstances cannot displace the statutory presumptions. On the stated facts, the accused did not discharge the burden of rebuttal, and the dismissal of the complaint was described as unsustainable.</description>
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      <title>2021 (11) TMI 512 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=414731</link>
      <description>In a prosecution under Section 138 of the Negotiable Instruments Act, once issuance of the cheque and the admitted signature are proved, presumptions under Sections 118 and 139 arise in favour of the complainant. The burden then shifts to the accused to rebut those presumptions with credible evidence. The text notes that speculative reasoning about how the cheque was filled or surrounding circumstances cannot displace the statutory presumptions. On the stated facts, the accused did not discharge the burden of rebuttal, and the dismissal of the complaint was described as unsustainable.</description>
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      <pubDate>Mon, 13 Sep 2021 00:00:00 +0530</pubDate>
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