https://www.taxtmi.com/caselaws?id=305073 In a Section 138 Negotiable Instruments Act prosecution, the complaint and statutory notice failed to disclose material particulars of the underlying transaction, including the nature of dealings, relevant dates and the circumstances of cheque delivery, which impaired the accused's fair opportunity to defend and rendered the prosecution unsustainable. The complainant also failed to prove the source of funds, the alleged agreement, or supporting witness evidence needed to invoke the presumptions under Sections 118(a) and 139. On these facts, the statutory presumptions could not be drawn and the conviction was set aside, resulting in acquittal. en-us Wed, 26 Jul 2017 00:00:00 +0530 Tue, 15 Nov 2022 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305073 In a Section 138 Negotiable Instruments Act prosecution, the complaint and statutory notice failed to disclose material particulars of the underlying transaction, including the nature of dealings, relevant dates and the circumstances of cheque delivery, which impaired the accused's fair opportunity to defend and rendered the prosecution unsustainable. The complainant also failed to prove the source of funds, the alleged agreement, or supporting witness evidence needed to invoke the presumptions under Sections 118(a) and 139. On these facts, the statutory presumptions could not be drawn and the conviction was set aside, resulting in acquittal. Case-Laws Indian Laws Wed, 26 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305073