https://www.taxtmi.com/caselaws?id=428208 A conviction under Section 138 of the Negotiable Instruments Act cannot stand unless the complainant proves a legally enforceable debt or liability. Here, although the cheque was issued and dishonoured, the record showed no agreement for execution of work, no bill supporting the alleged expenditure, and no reliable material proving an admitted liability. The accused rebutted the statutory presumption by showing that no subsisting liability existed, and the appellate court's finding that the service arrangement had ended immediately and the demand was for return of the cheque was held sustainable. The conviction and sentence were therefore left undisturbed in the sense that the appellate order setting them aside was upheld, and the revisions failed. en-us Wed, 21 Sep 2022 00:00:00 +0530 Tue, 27 Sep 2022 07:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428208 A conviction under Section 138 of the Negotiable Instruments Act cannot stand unless the complainant proves a legally enforceable debt or liability. Here, although the cheque was issued and dishonoured, the record showed no agreement for execution of work, no bill supporting the alleged expenditure, and no reliable material proving an admitted liability. The accused rebutted the statutory presumption by showing that no subsisting liability existed, and the appellate court's finding that the service arrangement had ended immediately and the demand was for return of the cheque was held sustainable. The conviction and sentence were therefore left undisturbed in the sense that the appellate order setting them aside was upheld, and the revisions failed. Case-Laws Indian Laws Wed, 21 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428208