https://www.taxtmi.com/caselaws?id=444494 A signed cheque remained actionable under the Negotiable Instruments Act despite the drawer disputing only the date, because filling in particulars later did not by itself amount to material alteration and forensic ink testing was unnecessary at that stage. A sole proprietorship has no separate juristic identity from its proprietor, so Section 141 does not create vicarious liability for persons connected with that concern; liability lies with the sole proprietor alone. On that footing, defence witnesses relevant to proving the nature of the concern and the identity of the proprietor ought to have been summoned, and the request to do so was allowed. en-us Thu, 12 Oct 2023 00:00:00 +0530 Wed, 18 Oct 2023 07:39:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444494 A signed cheque remained actionable under the Negotiable Instruments Act despite the drawer disputing only the date, because filling in particulars later did not by itself amount to material alteration and forensic ink testing was unnecessary at that stage. A sole proprietorship has no separate juristic identity from its proprietor, so Section 141 does not create vicarious liability for persons connected with that concern; liability lies with the sole proprietor alone. On that footing, defence witnesses relevant to proving the nature of the concern and the identity of the proprietor ought to have been summoned, and the request to do so was allowed. Case-Laws Indian Laws Thu, 12 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444494