https://www.taxtmi.com/caselaws?id=310819 The statutory presumptions under Sections 118 and 139 of the Negotiable Instruments Act were treated as rebutted where the complainant could not support the alleged transaction with contemporaneous records, delivery details, transport documents, books of account, or tax returns, while the accused's explanation that the cheques were issued in advance for unfinished work was consistent with the surrounding circumstances and admissions. Once the presumptions were displaced on a preponderance of probabilities, the burden shifted back to the complainant, who failed to prove a legally enforceable debt or liability on the date of the cheques. In the appeal against acquittal, no compelling ground was shown to interfere with the trial court's view. en-us Fri, 01 Sep 2017 00:00:00 +0530 Sun, 19 Nov 2023 17:43:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310819 The statutory presumptions under Sections 118 and 139 of the Negotiable Instruments Act were treated as rebutted where the complainant could not support the alleged transaction with contemporaneous records, delivery details, transport documents, books of account, or tax returns, while the accused's explanation that the cheques were issued in advance for unfinished work was consistent with the surrounding circumstances and admissions. Once the presumptions were displaced on a preponderance of probabilities, the burden shifted back to the complainant, who failed to prove a legally enforceable debt or liability on the date of the cheques. In the appeal against acquittal, no compelling ground was shown to interfere with the trial court's view. Case-Laws Indian Laws Fri, 01 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310819