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    <title>2023 (3) TMI 1531 - GUWAHATI HIGH COURT</title>
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    <description>In a Section 138 NI Act prosecution, a complaint disclosing cheque issuance, dishonour, statutory notice and non-payment could not be quashed under Section 482 CrPC merely because the accused raised disputed factual defences based on underlying land transactions and cancellation agreements. Those matters required evidence and could be examined at trial. Once the cheque signatures were admitted, the presumptions under Sections 118 and 139 operated in favour of the complainant that the cheques were issued for consideration and towards a legally enforceable debt or liability. Mere denial of liability was insufficient to rebut those presumptions at the quashing stage, so the defence had to be established before the trial court.</description>
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      <title>2023 (3) TMI 1531 - GUWAHATI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=458255</link>
      <description>In a Section 138 NI Act prosecution, a complaint disclosing cheque issuance, dishonour, statutory notice and non-payment could not be quashed under Section 482 CrPC merely because the accused raised disputed factual defences based on underlying land transactions and cancellation agreements. Those matters required evidence and could be examined at trial. Once the cheque signatures were admitted, the presumptions under Sections 118 and 139 operated in favour of the complainant that the cheques were issued for consideration and towards a legally enforceable debt or liability. Mere denial of liability was insufficient to rebut those presumptions at the quashing stage, so the defence had to be established before the trial court.</description>
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