https://www.taxtmi.com/caselaws?id=425261 In a cheque dishonour prosecution under Section 138 of the Negotiable Instruments Act, 1881, the complainant must first establish the foundational facts of a legally enforceable debt or liability before the Section 139 presumption can operate. Where the accused offers a credible defence supported by documents, including stop-payment instructions and a theft complaint, and the complainant fails to prove the alleged loan or financial capacity through cogent evidence, the presumption is rebutted. On that footing, the acquittal was not shown to be erroneous and was left undisturbed. en-us Tue, 05 Jul 2022 00:00:00 +0530 Wed, 20 Jul 2022 09:22:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425261 In a cheque dishonour prosecution under Section 138 of the Negotiable Instruments Act, 1881, the complainant must first establish the foundational facts of a legally enforceable debt or liability before the Section 139 presumption can operate. Where the accused offers a credible defence supported by documents, including stop-payment instructions and a theft complaint, and the complainant fails to prove the alleged loan or financial capacity through cogent evidence, the presumption is rebutted. On that footing, the acquittal was not shown to be erroneous and was left undisturbed. Case-Laws Indian Laws Tue, 05 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425261