https://www.taxtmi.com/caselaws?id=428047 A complaint under Section 138 of the Negotiable Instruments Act filed by the payee through a duly proved power of attorney holder was maintainable where the holder deposed to the transaction and supported the claim with business records. The accused admitted the signature and commercial relationship but produced no credible material to rebut the statutory presumptions under Sections 118 and 20 on a preponderance of probabilities. The cheque was not invalidated merely because its particulars were written in a different ink. The conviction under Section 138 was upheld and the revision rejected. en-us Mon, 08 Aug 2022 00:00:00 +0530 Fri, 23 Sep 2022 08:23:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428047 A complaint under Section 138 of the Negotiable Instruments Act filed by the payee through a duly proved power of attorney holder was maintainable where the holder deposed to the transaction and supported the claim with business records. The accused admitted the signature and commercial relationship but produced no credible material to rebut the statutory presumptions under Sections 118 and 20 on a preponderance of probabilities. The cheque was not invalidated merely because its particulars were written in a different ink. The conviction under Section 138 was upheld and the revision rejected. Case-Laws Indian Laws Mon, 08 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428047