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    <title>2022 (2) TMI 402 - BOMBAY HIGH COURT</title>
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    <description>In a prosecution under Section 138 of the Negotiable Instruments Act, the presumption of liability under Section 139 arises only after the complainant proves the foundational facts, including cheque dishonour and a legally enforceable debt. The evidence here did not satisfactorily establish the alleged debt, and there were gaps and inconsistencies in the complainant&#039;s documents and testimony, including the absence of the cheque return memo and proper proof of notice. On that footing, the statutory presumption did not assist the complainant, and the trial court&#039;s acquittal, being supported by reasons, was not interfered with in appeal.</description>
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    <pubDate>Mon, 31 Jan 2022 00:00:00 +0530</pubDate>
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      <title>2022 (2) TMI 402 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=418151</link>
      <description>In a prosecution under Section 138 of the Negotiable Instruments Act, the presumption of liability under Section 139 arises only after the complainant proves the foundational facts, including cheque dishonour and a legally enforceable debt. The evidence here did not satisfactorily establish the alleged debt, and there were gaps and inconsistencies in the complainant&#039;s documents and testimony, including the absence of the cheque return memo and proper proof of notice. On that footing, the statutory presumption did not assist the complainant, and the trial court&#039;s acquittal, being supported by reasons, was not interfered with in appeal.</description>
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