https://www.taxtmi.com/caselaws?id=419645 Section 138 of the Negotiable Instruments Act applies only where the cheque is issued towards a legally enforceable debt or liability, and the Section 139 presumption is rebuttable on a probable defence proved on the preponderance of probabilities. The accused may rebut that presumption from his own evidence or the complainant's material. In this matter, the complainant's case was weakened by the absence of a receipt or written acknowledgment, no proof of income or bank record, an unsatisfactory explanation of financial capacity, and non-examination of the alleged witness to the transaction. Those deficiencies, together with the plea of cheque misuse, rebutted the presumption and left the foundational facts unproved, so the conviction and sentence could not be sustained. en-us Wed, 02 Mar 2022 00:00:00 +0530 Thu, 17 Mar 2022 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419645 Section 138 of the Negotiable Instruments Act applies only where the cheque is issued towards a legally enforceable debt or liability, and the Section 139 presumption is rebuttable on a probable defence proved on the preponderance of probabilities. The accused may rebut that presumption from his own evidence or the complainant's material. In this matter, the complainant's case was weakened by the absence of a receipt or written acknowledgment, no proof of income or bank record, an unsatisfactory explanation of financial capacity, and non-examination of the alleged witness to the transaction. Those deficiencies, together with the plea of cheque misuse, rebutted the presumption and left the foundational facts unproved, so the conviction and sentence could not be sustained. Case-Laws Indian Laws Wed, 02 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419645