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    <title>2023 (1) TMI 1422 - CALCUTTA HIGH COURT</title>
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    <description>In proceedings under Section 138 of the Negotiable Instruments Act, once the cheque and dishonour are proved, the presumptions under Sections 118 and 139 operate for the complainant. The accused may rebut them by direct or circumstantial evidence, or by a probable defence established on a preponderance of probabilities. On the material before it, the Calcutta HC found no probable defence and held that the evidence did not dislodge the complainant&#039;s case. It also reiterated that the usual rigour of an appeal against acquittal does not apply with the same force in cheque dishonour matters, which are quasi-criminal in nature, and therefore affirmed the conviction and sentence.</description>
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      <title>2023 (1) TMI 1422 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=458253</link>
      <description>In proceedings under Section 138 of the Negotiable Instruments Act, once the cheque and dishonour are proved, the presumptions under Sections 118 and 139 operate for the complainant. The accused may rebut them by direct or circumstantial evidence, or by a probable defence established on a preponderance of probabilities. On the material before it, the Calcutta HC found no probable defence and held that the evidence did not dislodge the complainant&#039;s case. It also reiterated that the usual rigour of an appeal against acquittal does not apply with the same force in cheque dishonour matters, which are quasi-criminal in nature, and therefore affirmed the conviction and sentence.</description>
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      <pubDate>Fri, 13 Jan 2023 00:00:00 +0530</pubDate>
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