https://www.taxtmi.com/caselaws?id=302696 A complaint under Section 138 of the Negotiable Instruments Act was held not maintainable against a partner in his individual capacity where the cheque was issued in the name of a partnership firm and the firm itself was not arraigned as an accused. The court applied Section 141 and reiterated that liability for a firm's cheque dishonour first attaches to the firm as principal offender, and to persons in charge only when the foundational averments and necessary arraignment are made. Because the complaint and evidence showed the alleged debt belonged to the firm, no independent individual liability was established against the partner alone, and the acquittal was upheld. en-us Fri, 10 Oct 2014 00:00:00 +0530 Sun, 12 Jun 2022 21:14:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302696 A complaint under Section 138 of the Negotiable Instruments Act was held not maintainable against a partner in his individual capacity where the cheque was issued in the name of a partnership firm and the firm itself was not arraigned as an accused. The court applied Section 141 and reiterated that liability for a firm's cheque dishonour first attaches to the firm as principal offender, and to persons in charge only when the foundational averments and necessary arraignment are made. Because the complaint and evidence showed the alleged debt belonged to the firm, no independent individual liability was established against the partner alone, and the acquittal was upheld. Case-Laws Indian Laws Fri, 10 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302696