https://www.taxtmi.com/caselaws?id=423766 A complaint under Section 138 of the Negotiable Instruments Act involving a cheque issued in the name of a proprietary concern cannot be finally rejected merely because immediate documentary proof of proprietorship is absent, where the complainant consistently asserts that he is the sole proprietor and that assertion has not been effectively disputed. A proprietary concern is not a separate juristic entity from its proprietor, so the proprietorship issue must be fairly tested on evidence. The complainant should be given an opportunity to prove proprietorship, and the accused must be allowed to meet that evidence before final adjudication. en-us Mon, 13 Jun 2022 00:00:00 +0530 Tue, 14 Jun 2022 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423766 A complaint under Section 138 of the Negotiable Instruments Act involving a cheque issued in the name of a proprietary concern cannot be finally rejected merely because immediate documentary proof of proprietorship is absent, where the complainant consistently asserts that he is the sole proprietor and that assertion has not been effectively disputed. A proprietary concern is not a separate juristic entity from its proprietor, so the proprietorship issue must be fairly tested on evidence. The complainant should be given an opportunity to prove proprietorship, and the accused must be allowed to meet that evidence before final adjudication. Case-Laws Indian Laws Mon, 13 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423766