https://www.taxtmi.com/caselaws?id=414867 A company can prosecute a Section 138 Negotiable Instruments Act complaint only through a person duly authorised by its Articles of Association or a valid board resolution. The presumption under Section 85 of the Indian Evidence Act as to due execution of a power of attorney does not, by itself, prove that the executant had authority to represent the company. Because the power of attorney was executed without showing any such underlying authority, the complaint through the power of attorney holder was held not maintainable, and the challenge to the acquittal failed. en-us Tue, 14 Sep 2021 00:00:00 +0530 Fri, 19 Nov 2021 09:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414867 A company can prosecute a Section 138 Negotiable Instruments Act complaint only through a person duly authorised by its Articles of Association or a valid board resolution. The presumption under Section 85 of the Indian Evidence Act as to due execution of a power of attorney does not, by itself, prove that the executant had authority to represent the company. Because the power of attorney was executed without showing any such underlying authority, the complaint through the power of attorney holder was held not maintainable, and the challenge to the acquittal failed. Case-Laws Indian Laws Tue, 14 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414867