https://www.taxtmi.com/caselaws?id=750848 In a prosecution under Section 138 of the Negotiable Instruments Act, the admitted cheque signatures attracted the Section 139 presumption, but the accused rebutted it by showing that he had supplied goods to the complainant and by eliciting admissions supporting that business relationship. The complainant failed to produce bills or invoices to prove the alleged liability, and the ledger evidence was excluded as inadmissible for want of a Section 65B certificate. The trial court's view that a probable defence had been raised and that a legally recoverable debt was not proved was held to be a plausible view, so the acquittal was upheld. en-us Fri, 22 Mar 2024 00:00:00 +0530 Tue, 02 Apr 2024 05:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750848 In a prosecution under Section 138 of the Negotiable Instruments Act, the admitted cheque signatures attracted the Section 139 presumption, but the accused rebutted it by showing that he had supplied goods to the complainant and by eliciting admissions supporting that business relationship. The complainant failed to produce bills or invoices to prove the alleged liability, and the ledger evidence was excluded as inadmissible for want of a Section 65B certificate. The trial court's view that a probable defence had been raised and that a legally recoverable debt was not proved was held to be a plausible view, so the acquittal was upheld. Case-Laws Indian Laws Fri, 22 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750848