https://www.taxtmi.com/caselaws?id=443084 Where a cheque issued from a company account is dishonoured after statutory notice, a prima facie offence under Section 138 of the Negotiable Instruments Act may be disclosed at the summoning stage. The statutory presumption in favour of the cheque holder applies, and disputed questions about a signatory's resignation as director, authority to issue the cheque, retention of the cheque book, or the existence of an enforceable liability require evidence. Such defences cannot be decided in quashing proceedings under Section 482 of the Code of Criminal Procedure. The summoning order was sustained and quashing was declined on the facts pleaded. en-us Thu, 14 Sep 2023 00:00:00 +0530 Sat, 16 Sep 2023 08:44:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443084 Where a cheque issued from a company account is dishonoured after statutory notice, a prima facie offence under Section 138 of the Negotiable Instruments Act may be disclosed at the summoning stage. The statutory presumption in favour of the cheque holder applies, and disputed questions about a signatory's resignation as director, authority to issue the cheque, retention of the cheque book, or the existence of an enforceable liability require evidence. Such defences cannot be decided in quashing proceedings under Section 482 of the Code of Criminal Procedure. The summoning order was sustained and quashing was declined on the facts pleaded. Case-Laws Indian Laws Thu, 14 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443084