https://www.taxtmi.com/caselaws?id=298750 A cheque issued for a liquor sale on credit could not support liability under Section 138 of the Negotiable Instruments Act because Rule 14 of the Karnataka Excise Licenses (General Conditions) Rules, 1967 permits liquor sales only for cash. The statutory presumption under Section 139 was held rebuttable, and it could not sustain a conviction where the underlying debt was not legally enforceable. The objection that the complaint lacked proper authorisation or power of attorney was rejected as not fatal. The conviction and fine were set aside and the accused were acquitted. en-us Fri, 12 Nov 2010 00:00:00 +0530 Thu, 18 Nov 2021 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298750 A cheque issued for a liquor sale on credit could not support liability under Section 138 of the Negotiable Instruments Act because Rule 14 of the Karnataka Excise Licenses (General Conditions) Rules, 1967 permits liquor sales only for cash. The statutory presumption under Section 139 was held rebuttable, and it could not sustain a conviction where the underlying debt was not legally enforceable. The objection that the complaint lacked proper authorisation or power of attorney was rejected as not fatal. The conviction and fine were set aside and the accused were acquitted. Case-Laws Indian Laws Fri, 12 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298750