https://www.taxtmi.com/caselaws?id=304974 Where a cheque and signature are admitted in a prosecution under Section 138 of the Negotiable Instruments Act, 1881, the statutory presumption under Section 139 operates in favour of the complainant that the cheque was issued for discharge of a debt or liability, and the burden shifts to the accused to rebut it. The Supreme Court held that the acquittal could not stand because the High Court failed to address this presumption and interfered in revision despite concurrent findings below. The conviction under Section 138 was restored, and the appeals were allowed to that extent. en-us Fri, 12 Aug 2022 00:00:00 +0530 Wed, 09 Nov 2022 08:00:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304974 Where a cheque and signature are admitted in a prosecution under Section 138 of the Negotiable Instruments Act, 1881, the statutory presumption under Section 139 operates in favour of the complainant that the cheque was issued for discharge of a debt or liability, and the burden shifts to the accused to rebut it. The Supreme Court held that the acquittal could not stand because the High Court failed to address this presumption and interfered in revision despite concurrent findings below. The conviction under Section 138 was restored, and the appeals were allowed to that extent. Case-Laws Indian Laws Fri, 12 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304974