https://www.taxtmi.com/caselaws?id=430069 A signed blank cheque voluntarily delivered to the payee may be completed by the payee, and the drawer remains liable unless the statutory presumptions under Sections 118(a) and 139 of the Negotiable Instruments Act are rebutted on a preponderance of probabilities by a probable defence. Minor inconsistencies in the complainant's evidence and non-production of supporting tax documents did not by themselves displace the presumption, especially where no effective steps were taken to compel their production. Revisional interference with concurrent conviction findings is justified only on jurisdictional error or perversity; none was shown, so the conviction under Section 138 was upheld. en-us Thu, 10 Nov 2022 00:00:00 +0530 Fri, 11 Nov 2022 08:59:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430069 A signed blank cheque voluntarily delivered to the payee may be completed by the payee, and the drawer remains liable unless the statutory presumptions under Sections 118(a) and 139 of the Negotiable Instruments Act are rebutted on a preponderance of probabilities by a probable defence. Minor inconsistencies in the complainant's evidence and non-production of supporting tax documents did not by themselves displace the presumption, especially where no effective steps were taken to compel their production. Revisional interference with concurrent conviction findings is justified only on jurisdictional error or perversity; none was shown, so the conviction under Section 138 was upheld. Case-Laws Indian Laws Thu, 10 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430069