https://www.taxtmi.com/caselaws?id=299696 In a Section 138 Negotiable Instruments Act prosecution, the limitation for filing a complaint after notice returned unclaimed or refused is reckoned from the date the complainant receives the returned postal cover or is otherwise informed of the deemed service, not from the postal endorsement date. Applying that practical construction, the complaint was treated as within time. The court also accepted the complainant's evidence on cheque issuance and dishonour, rejected the accused's alternative transaction explanation as improbable, and found the foundational ingredients of the offence established, resulting in conviction with compensation and default sentence. en-us Fri, 30 Mar 2012 00:00:00 +0530 Fri, 10 Jul 2026 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299696 In a Section 138 Negotiable Instruments Act prosecution, the limitation for filing a complaint after notice returned unclaimed or refused is reckoned from the date the complainant receives the returned postal cover or is otherwise informed of the deemed service, not from the postal endorsement date. Applying that practical construction, the complaint was treated as within time. The court also accepted the complainant's evidence on cheque issuance and dishonour, rejected the accused's alternative transaction explanation as improbable, and found the foundational ingredients of the offence established, resulting in conviction with compensation and default sentence. Case-Laws Indian Laws Fri, 30 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299696