https://www.taxtmi.com/caselaws?id=304138 Refusal of a statutory notice raises a presumption of service under Section 27 of the General Clauses Act, and a bare denial does not rebut it. A cheque issued from a personal account towards the liability of a company or firm can satisfy Section 138 of the Negotiable Instruments Act, and the presumption under Section 139 applies unless the defence is proved. Subsequent payment after filing of the complaint does not wipe out criminal liability, though it may affect sentence. Compounding cannot be forced on an unwilling complainant; consent remains essential. The note records that the acquittal was set aside and conviction under Section 138 followed. en-us Thu, 25 Oct 2007 00:00:00 +0530 Fri, 09 Sep 2022 16:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304138 Refusal of a statutory notice raises a presumption of service under Section 27 of the General Clauses Act, and a bare denial does not rebut it. A cheque issued from a personal account towards the liability of a company or firm can satisfy Section 138 of the Negotiable Instruments Act, and the presumption under Section 139 applies unless the defence is proved. Subsequent payment after filing of the complaint does not wipe out criminal liability, though it may affect sentence. Compounding cannot be forced on an unwilling complainant; consent remains essential. The note records that the acquittal was set aside and conviction under Section 138 followed. Case-Laws Indian Laws Thu, 25 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304138