https://www.taxtmi.com/caselaws?id=449924 A cheque dishonour prosecution under the Negotiable Instruments Act was analysed on three points: the statutory demand notice was treated as compliant where it was issued on the company letterhead and service evidence was accepted, with technical objections not defeating liability; the company complaint was held maintainable because a board resolution and later authorisation cured the initial absence of a power of attorney; and the accused failed to rebut the Section 139 presumption after admitting receipt of funds and issuance of cheques, leaving the concurrent findings undisturbed in revisional review. en-us Tue, 20 Feb 2024 00:00:00 +0530 Fri, 23 Feb 2024 08:22:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449924 A cheque dishonour prosecution under the Negotiable Instruments Act was analysed on three points: the statutory demand notice was treated as compliant where it was issued on the company letterhead and service evidence was accepted, with technical objections not defeating liability; the company complaint was held maintainable because a board resolution and later authorisation cured the initial absence of a power of attorney; and the accused failed to rebut the Section 139 presumption after admitting receipt of funds and issuance of cheques, leaving the concurrent findings undisturbed in revisional review. Case-Laws Indian Laws Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449924