https://www.taxtmi.com/caselaws?id=450392 In a prosecution under the Negotiable Instruments Act, service of the demand notice was deemed proved where it was sent to the correct address and the postal endorsement showed non-collection, and the accused failed to rebut the presumption of service. The statutory presumption in favour of the complainant also arose once cheque issuance and signature were established, but the accused rebutted it by showing inconsistencies in the alleged loan transaction, absence of supporting material, and a doubtful nexus between the prior payment and the cheque. The complainant therefore failed to prove a legally enforceable debt, and liability under Section 138 was not established. en-us Fri, 23 Feb 2024 00:00:00 +0530 Tue, 05 Mar 2024 08:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450392 In a prosecution under the Negotiable Instruments Act, service of the demand notice was deemed proved where it was sent to the correct address and the postal endorsement showed non-collection, and the accused failed to rebut the presumption of service. The statutory presumption in favour of the complainant also arose once cheque issuance and signature were established, but the accused rebutted it by showing inconsistencies in the alleged loan transaction, absence of supporting material, and a doubtful nexus between the prior payment and the cheque. The complainant therefore failed to prove a legally enforceable debt, and liability under Section 138 was not established. Case-Laws Indian Laws Fri, 23 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450392