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    <title>2022 (6) TMI 1209 - GUJARAT HIGH COURT</title>
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    <description>In an appeal against acquittal under Section 138 of the Negotiable Instruments Act, interference is justified only if the trial court&#039;s view is perverse, manifestly illegal, or unsupported by the record; where two reasonable views exist, the one favouring acquittal prevails. The cheque was not proved to have been issued towards a legally enforceable debt because the loan documents were inconsistent, the complainant could not explain the increase from the admitted loan amount to the cheque amount, and no cogent material supported any additional liability. The accused raised a probable defence and rebutted the presumptions under Sections 118(a) and 139 on a preponderance of probabilities, so the prosecution failed to establish the ingredients of Section 138 beyond reasonable doubt.</description>
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    <pubDate>Thu, 23 Jun 2022 00:00:00 +0530</pubDate>
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      <title>2022 (6) TMI 1209 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=424368</link>
      <description>In an appeal against acquittal under Section 138 of the Negotiable Instruments Act, interference is justified only if the trial court&#039;s view is perverse, manifestly illegal, or unsupported by the record; where two reasonable views exist, the one favouring acquittal prevails. The cheque was not proved to have been issued towards a legally enforceable debt because the loan documents were inconsistent, the complainant could not explain the increase from the admitted loan amount to the cheque amount, and no cogent material supported any additional liability. The accused raised a probable defence and rebutted the presumptions under Sections 118(a) and 139 on a preponderance of probabilities, so the prosecution failed to establish the ingredients of Section 138 beyond reasonable doubt.</description>
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      <pubDate>Thu, 23 Jun 2022 00:00:00 +0530</pubDate>
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