https://www.taxtmi.com/caselaws?id=759443 A Special Power of Attorney holder may depose in support of a Section 138 complaint where the complaint is substantially documentary and no personal knowledge is shown to be essential. Company directors may face vicarious liability under Section 141 when the cheque is issued on behalf of the company and they are shown to be in charge of its affairs; absence of a director's signature does not by itself absolve liability. An admitted cheque signature triggers the statutory presumption of legally enforceable debt, and that presumption remains unless rebutted by credible evidence. The conviction and sentence for cheque dishonour were sustained. en-us Tue, 10 Sep 2024 00:00:00 +0530 Thu, 03 Oct 2024 07:50:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759443 A Special Power of Attorney holder may depose in support of a Section 138 complaint where the complaint is substantially documentary and no personal knowledge is shown to be essential. Company directors may face vicarious liability under Section 141 when the cheque is issued on behalf of the company and they are shown to be in charge of its affairs; absence of a director's signature does not by itself absolve liability. An admitted cheque signature triggers the statutory presumption of legally enforceable debt, and that presumption remains unless rebutted by credible evidence. The conviction and sentence for cheque dishonour were sustained. Case-Laws Indian Laws Tue, 10 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759443