https://www.taxtmi.com/caselaws?id=298903 In a prosecution under Section 138 of the Negotiable Instruments Act, the complainant must prove the lending transaction, cheque issuance, dishonour, and service of notice through evidence on facts within personal knowledge. A power of attorney holder can depose only to matters within his own knowledge and cannot substitute for the complainant on exclusively personal facts. As the complainant did not enter the witness box and the attorney had no personal knowledge of the material transactions, the foundational ingredients of liability were not proved by competent evidence. The conviction was therefore rightly discarded, and the acquittal was upheld. en-us Fri, 26 Aug 2011 00:00:00 +0530 Fri, 26 Nov 2021 17:23:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298903 In a prosecution under Section 138 of the Negotiable Instruments Act, the complainant must prove the lending transaction, cheque issuance, dishonour, and service of notice through evidence on facts within personal knowledge. A power of attorney holder can depose only to matters within his own knowledge and cannot substitute for the complainant on exclusively personal facts. As the complainant did not enter the witness box and the attorney had no personal knowledge of the material transactions, the foundational ingredients of liability were not proved by competent evidence. The conviction was therefore rightly discarded, and the acquittal was upheld. Case-Laws Indian Laws Fri, 26 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298903