https://www.taxtmi.com/caselaws?id=447263 HC reversed trial court's acquittal in dishonored cheque case under Section 138 Negotiable Instruments Act. Appellant proved accused issued cheque discharging liability, cheque dishonored due to insufficient funds, and proper legal notice served. Trial court erred by ignoring statutory presumption attached to cheques and failing to consider established legal requirements. Cross-examination insufficient to rebut presumption of liability. Bank official confirmed dishonor due to insufficient funds. Legal notice properly served with postal receipts and acknowledgment as evidence. All essential ingredients for Section 138 offense established. Appeal allowed. en-us Fri, 15 Dec 2023 00:00:00 +0530 Fri, 22 Dec 2023 09:40:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447263 HC reversed trial court's acquittal in dishonored cheque case under Section 138 Negotiable Instruments Act. Appellant proved accused issued cheque discharging liability, cheque dishonored due to insufficient funds, and proper legal notice served. Trial court erred by ignoring statutory presumption attached to cheques and failing to consider established legal requirements. Cross-examination insufficient to rebut presumption of liability. Bank official confirmed dishonor due to insufficient funds. Legal notice properly served with postal receipts and acknowledgment as evidence. All essential ingredients for Section 138 offense established. Appeal allowed. Case-Laws Indian Laws Fri, 15 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447263