https://www.taxtmi.com/caselaws?id=754143 Section 145 of the Negotiable Instruments Act, 1881 permits affidavit evidence for the complainant in cheque dishonour proceedings, but not for the accused. The provision was enacted to support the Act's summary procedure and expeditious disposal of complaints, and the omission of the accused from section 145(1) was treated as deliberate. The later observations in Indian Bank Association did not overrule or dilute the specific ruling in Mandvi Cooperative Bank Limited. Accordingly, the accused has no right to tender evidence by affidavit under section 145, and contrary High Court views were not accepted. en-us Mon, 10 Jun 2024 00:00:00 +0530 Wed, 19 Jun 2024 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754143 Section 145 of the Negotiable Instruments Act, 1881 permits affidavit evidence for the complainant in cheque dishonour proceedings, but not for the accused. The provision was enacted to support the Act's summary procedure and expeditious disposal of complaints, and the omission of the accused from section 145(1) was treated as deliberate. The later observations in Indian Bank Association did not overrule or dilute the specific ruling in Mandvi Cooperative Bank Limited. Accordingly, the accused has no right to tender evidence by affidavit under section 145, and contrary High Court views were not accepted. Case-Laws Indian Laws Mon, 10 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754143