https://www.taxtmi.com/caselaws?id=753385 Kerala HC dismissed appeal in cheque dishonor case under Section 138 NI Act. Accused successfully rebutted statutory presumptions under Sections 118 and 139 by proving material alteration of one cheque from Rs.50,000 to Rs.7,50,000 and partial payment of Rs.3,50,000 through receipt evidence. Court held that without legally enforceable debt at time of encashment, prosecution failed. Standard of proof for rebutting statutory presumption is preponderance of probabilities, not beyond reasonable doubt. Trial court's concurrent findings on material alteration and payment were upheld. en-us Thu, 11 Apr 2024 00:00:00 +0530 Fri, 31 May 2024 08:38:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753385 Kerala HC dismissed appeal in cheque dishonor case under Section 138 NI Act. Accused successfully rebutted statutory presumptions under Sections 118 and 139 by proving material alteration of one cheque from Rs.50,000 to Rs.7,50,000 and partial payment of Rs.3,50,000 through receipt evidence. Court held that without legally enforceable debt at time of encashment, prosecution failed. Standard of proof for rebutting statutory presumption is preponderance of probabilities, not beyond reasonable doubt. Trial court's concurrent findings on material alteration and payment were upheld. Case-Laws Indian Laws Thu, 11 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753385