https://www.taxtmi.com/caselaws?id=417705 The Court upheld the JMFC's acquittal of the respondent-accused under Section 138 of the NI Act. The appellant failed to establish sole proprietorship of the firm with documentary evidence, rendering the complaint unmaintainable. The presented bill lacked authenticity due to missing signatures, preventing any presumption against the accused. Insufficient evidence was provided to prove the due amount beyond reasonable doubt, and the statutory duty to inform the accused of cheque dishonor within 30 days was not fulfilled. The appeal was dismissed for lacking merit. en-us Mon, 24 Jan 2022 00:00:00 +0530 Sat, 29 Jan 2022 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417705 The Court upheld the JMFC's acquittal of the respondent-accused under Section 138 of the NI Act. The appellant failed to establish sole proprietorship of the firm with documentary evidence, rendering the complaint unmaintainable. The presented bill lacked authenticity due to missing signatures, preventing any presumption against the accused. Insufficient evidence was provided to prove the due amount beyond reasonable doubt, and the statutory duty to inform the accused of cheque dishonor within 30 days was not fulfilled. The appeal was dismissed for lacking merit. Case-Laws Indian Laws Mon, 24 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417705