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    <title>2022 (1) TMI 101 - MADRAS HIGH COURT</title>
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    <description>The High Court set aside the appellate court&#039;s judgment and reinstated the trial court&#039;s conviction and sentence under Section 138 of the Negotiable Instruments Act. The High Court found the complainant&#039;s case credible, emphasizing the importance of consistency in evidence. The defense&#039;s rebuttal failed to sufficiently overturn the presumption of a legally enforceable debt under Section 139. The High Court highlighted the inadequacy of the defense&#039;s rebuttal and upheld the trial court&#039;s decision.</description>
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    <pubDate>Wed, 15 Dec 2021 00:00:00 +0530</pubDate>
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      <title>2022 (1) TMI 101 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=416636</link>
      <description>The High Court set aside the appellate court&#039;s judgment and reinstated the trial court&#039;s conviction and sentence under Section 138 of the Negotiable Instruments Act. The High Court found the complainant&#039;s case credible, emphasizing the importance of consistency in evidence. The defense&#039;s rebuttal failed to sufficiently overturn the presumption of a legally enforceable debt under Section 139. The High Court highlighted the inadequacy of the defense&#039;s rebuttal and upheld the trial court&#039;s decision.</description>
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      <pubDate>Wed, 15 Dec 2021 00:00:00 +0530</pubDate>
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