https://www.taxtmi.com/caselaws?id=425916 In a cheque dishonour prosecution under Section 138 of the Negotiable Instruments Act, a power of attorney holder may support the complaint only if he has witnessed the transaction as an agent or otherwise has direct knowledge, and that knowledge is specifically pleaded. Here, the witness admitted in cross-examination that his knowledge was only hearsay and the complaint did not establish his personal knowledge of the transaction or cheque execution. On that basis, the foundational facts were not proved, the presumptions under Sections 118 and 139 could not be effectively invoked, and the acquittal was justified. en-us Thu, 21 Jul 2022 00:00:00 +0530 Thu, 04 Aug 2022 08:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425916 In a cheque dishonour prosecution under Section 138 of the Negotiable Instruments Act, a power of attorney holder may support the complaint only if he has witnessed the transaction as an agent or otherwise has direct knowledge, and that knowledge is specifically pleaded. Here, the witness admitted in cross-examination that his knowledge was only hearsay and the complaint did not establish his personal knowledge of the transaction or cheque execution. On that basis, the foundational facts were not proved, the presumptions under Sections 118 and 139 could not be effectively invoked, and the acquittal was justified. Case-Laws Indian Laws Thu, 21 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425916