https://www.taxtmi.com/caselaws?id=419941 In a prosecution under Section 138 of the Negotiable Instruments Act, the statutory presumption under Section 139 had to be applied unless rebutted, and the trial court erred by placing the burden on the complainant despite unchallenged invoices and challans. The finding that no debt or liability existed was therefore unsustainable. The judgment also failed to examine the validity and service of the demand notice, which is an essential statutory requirement for such an offence. On that basis, the acquittal was set aside and the complaint was remitted for fresh disposal after hearing the parties. en-us Wed, 09 Mar 2022 00:00:00 +0530 Thu, 24 Mar 2022 09:20:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419941 In a prosecution under Section 138 of the Negotiable Instruments Act, the statutory presumption under Section 139 had to be applied unless rebutted, and the trial court erred by placing the burden on the complainant despite unchallenged invoices and challans. The finding that no debt or liability existed was therefore unsustainable. The judgment also failed to examine the validity and service of the demand notice, which is an essential statutory requirement for such an offence. On that basis, the acquittal was set aside and the complaint was remitted for fresh disposal after hearing the parties. Case-Laws Indian Laws Wed, 09 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419941