https://www.taxtmi.com/caselaws?id=426581 In a prosecution under section 138 of the Negotiable Instruments Act, the offence cannot be made out unless the complainant proves the cheque, its dishonour, timely issuance of statutory notice, and service of that notice on the accused. The record lacked postal receipt or postal cover showing that the notice was actually sent to the correct address with sufficient postage, so the foundational facts for invoking the presumptions under section 27 of the General Clauses Act and section 114 of the Evidence Act were absent. As a result, the essential ingredients of the offence were not established and the conviction and sentence could not be sustained. en-us Fri, 05 Aug 2022 00:00:00 +0530 Sat, 20 Aug 2022 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426581 In a prosecution under section 138 of the Negotiable Instruments Act, the offence cannot be made out unless the complainant proves the cheque, its dishonour, timely issuance of statutory notice, and service of that notice on the accused. The record lacked postal receipt or postal cover showing that the notice was actually sent to the correct address with sufficient postage, so the foundational facts for invoking the presumptions under section 27 of the General Clauses Act and section 114 of the Evidence Act were absent. As a result, the essential ingredients of the offence were not established and the conviction and sentence could not be sustained. Case-Laws Indian Laws Fri, 05 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426581