https://www.taxtmi.com/caselaws?id=424332 A cheque bearing an unauthorised alteration in the date column was treated as materially altered because it changed the instrument's operation by postponing or changing the date of payment. Under Section 87 of the Negotiable Instruments Act, a material alteration made without the drawer's consent renders the instrument void against the non-consenting party unless it is shown to reflect the common intention of the original parties. As no such consent, authentication, or common intention was proved, the conviction under Section 138 could not stand. The concurrent findings were set aside and the accused was acquitted. en-us Thu, 09 Jun 2022 00:00:00 +0530 Tue, 28 Jun 2022 07:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424332 A cheque bearing an unauthorised alteration in the date column was treated as materially altered because it changed the instrument's operation by postponing or changing the date of payment. Under Section 87 of the Negotiable Instruments Act, a material alteration made without the drawer's consent renders the instrument void against the non-consenting party unless it is shown to reflect the common intention of the original parties. As no such consent, authentication, or common intention was proved, the conviction under Section 138 could not stand. The concurrent findings were set aside and the accused was acquitted. Case-Laws Indian Laws Thu, 09 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424332