https://www.taxtmi.com/caselaws?id=301848 A demand notice under Section 138 of the Negotiable Instruments Act remains valid if it is issued in writing by the payee or holder in due course and clearly specifies the dishonoured cheques, dishonour memo and demand for payment; the absence of the advocate's signature does not invalidate it. Non-compliance with Section 269SS of the Income-tax Act does not defeat a prosecution under Section 138. Where issuance of the cheques and signatures are admitted, the presumptions under Sections 118 and 139 operate in favour of the holder, and a defence of lost blank cheques or unsupported missing diary entries will not rebut them. The cheques were held issued for a legally enforceable debt. en-us Thu, 25 Apr 2019 00:00:00 +0530 Fri, 22 Apr 2022 21:50:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301848 A demand notice under Section 138 of the Negotiable Instruments Act remains valid if it is issued in writing by the payee or holder in due course and clearly specifies the dishonoured cheques, dishonour memo and demand for payment; the absence of the advocate's signature does not invalidate it. Non-compliance with Section 269SS of the Income-tax Act does not defeat a prosecution under Section 138. Where issuance of the cheques and signatures are admitted, the presumptions under Sections 118 and 139 operate in favour of the holder, and a defence of lost blank cheques or unsupported missing diary entries will not rebut them. The cheques were held issued for a legally enforceable debt. Case-Laws Indian Laws Thu, 25 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301848