https://www.taxtmi.com/caselaws?id=312826 In a Section 138 Negotiable Instruments Act prosecution, once the cheque, drawer's signature, and statutory notice are established, the court must apply the presumption of liability under Sections 118 and 139. That presumption can be rebutted only by cogent and convincing evidence from the accused; a bare denial, an implausible explanation, or an unsupported defence is insufficient. On the facts noted, the accused did not give reliable evidence to displace the presumption, so the acquittal could not stand and was set aside, with the matter remanded only for sentence and compensation. en-us Fri, 25 Nov 2005 00:00:00 +0530 Mon, 08 Apr 2024 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312826 In a Section 138 Negotiable Instruments Act prosecution, once the cheque, drawer's signature, and statutory notice are established, the court must apply the presumption of liability under Sections 118 and 139. That presumption can be rebutted only by cogent and convincing evidence from the accused; a bare denial, an implausible explanation, or an unsupported defence is insufficient. On the facts noted, the accused did not give reliable evidence to displace the presumption, so the acquittal could not stand and was set aside, with the matter remanded only for sentence and compensation. Case-Laws Indian Laws Fri, 25 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312826