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    <title>2021 (2) TMI 1261 - CALCUTTA HIGH COURT</title>
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    <description>Where issuance and dishonour of cheques are proved or admitted, the statutory presumption of liability under the Negotiable Instruments Act operates, and the accused must rebut it on a preponderance of probabilities; on the stated facts, failure to discharge that burden made the acquittal unsustainable. The text also notes that the complaint was filed within the statutory period for cognizance, so limitation did not defeat the prosecution. The matter was remitted for a fresh decision on the evidence already on record.</description>
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      <description>Where issuance and dishonour of cheques are proved or admitted, the statutory presumption of liability under the Negotiable Instruments Act operates, and the accused must rebut it on a preponderance of probabilities; on the stated facts, failure to discharge that burden made the acquittal unsustainable. The text also notes that the complaint was filed within the statutory period for cognizance, so limitation did not defeat the prosecution. The matter was remitted for a fresh decision on the evidence already on record.</description>
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