https://www.taxtmi.com/caselaws?id=428171 In a prosecution under Section 138 of the Negotiable Instruments Act, the complainant must prove that the cheque was issued in discharge of a legally enforceable debt, along with presentation, dishonour, notice, and non-payment; the statutory presumptions under Sections 118(a) and 139 remain rebuttable on a preponderance of probabilities. The court also held that where the remand was open, the trial court could reappreciate the evidence on all ingredients necessary for conviction or acquittal and did not exceed its jurisdiction by doing so. On the materials discussed, the nexus between the cheque and the accused's liability was not established, the presumptions were rebutted, and the acquittal was upheld. en-us Mon, 19 Sep 2022 00:00:00 +0530 Mon, 26 Sep 2022 09:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428171 In a prosecution under Section 138 of the Negotiable Instruments Act, the complainant must prove that the cheque was issued in discharge of a legally enforceable debt, along with presentation, dishonour, notice, and non-payment; the statutory presumptions under Sections 118(a) and 139 remain rebuttable on a preponderance of probabilities. The court also held that where the remand was open, the trial court could reappreciate the evidence on all ingredients necessary for conviction or acquittal and did not exceed its jurisdiction by doing so. On the materials discussed, the nexus between the cheque and the accused's liability was not established, the presumptions were rebutted, and the acquittal was upheld. Case-Laws Indian Laws Mon, 19 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428171