https://www.taxtmi.com/caselaws?id=420413 Once the foundational facts of cheque issuance, dishonour, and demand notice are proved, the presumptions under Sections 118 and 139 of the Negotiable Instruments Act operate in favour of the holder, and the dishonour memo also attracts the presumption under Section 146. The accused must rebut those presumptions on a preponderance of probabilities; mere denial is insufficient. The lower appellate court erred in treating the presumptions as unavailable despite proof of the basic facts, so the acquittal was set aside and the conviction under Section 138 was restored, with the sentence modified to a fine and default imprisonment. en-us Tue, 22 Mar 2022 00:00:00 +0530 Sat, 02 Apr 2022 08:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420413 Once the foundational facts of cheque issuance, dishonour, and demand notice are proved, the presumptions under Sections 118 and 139 of the Negotiable Instruments Act operate in favour of the holder, and the dishonour memo also attracts the presumption under Section 146. The accused must rebut those presumptions on a preponderance of probabilities; mere denial is insufficient. The lower appellate court erred in treating the presumptions as unavailable despite proof of the basic facts, so the acquittal was set aside and the conviction under Section 138 was restored, with the sentence modified to a fine and default imprisonment. Case-Laws Indian Laws Tue, 22 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420413