https://www.taxtmi.com/caselaws?id=424367 In an appeal against acquittal under Section 138 of the Negotiable Instruments Act, interference is limited where the trial court has taken a reasonable view and the presumption of innocence is strengthened. The complainant must prove the existence of a legally enforceable debt, while the statutory presumptions under Sections 118(a) and 139 remain rebuttable on a preponderance of probabilities. Here, the complainant failed to prove the alleged loan arrangement, did not adequately explain the source of funds, and did not examine relevant persons said to have advanced part of the money. The evidence supported the conclusion that no outstanding liability was shown, so the acquittal was not interfered with. en-us Tue, 21 Jun 2022 00:00:00 +0530 Tue, 28 Jun 2022 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424367 In an appeal against acquittal under Section 138 of the Negotiable Instruments Act, interference is limited where the trial court has taken a reasonable view and the presumption of innocence is strengthened. The complainant must prove the existence of a legally enforceable debt, while the statutory presumptions under Sections 118(a) and 139 remain rebuttable on a preponderance of probabilities. Here, the complainant failed to prove the alleged loan arrangement, did not adequately explain the source of funds, and did not examine relevant persons said to have advanced part of the money. The evidence supported the conclusion that no outstanding liability was shown, so the acquittal was not interfered with. Case-Laws Indian Laws Tue, 21 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424367