https://www.taxtmi.com/caselaws?id=761210 Criminal liability under Section 138 of the Negotiable Instruments Act attaches to the drawer or an authorised signatory of the cheque. A sole proprietorship has no separate legal existence, but a non-signatory cannot be summoned unless authority to sign on the drawer's behalf is pleaded and shown. Where the cheque is dishonoured for signature mismatch and no authority is established, the ingredients of Section 138 are not satisfied against that person. Civil recovery may still be available, but criminal prosecution under Section 138 cannot proceed on these facts. en-us Mon, 28 Oct 2024 00:00:00 +0530 Wed, 06 Nov 2024 19:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761210 Criminal liability under Section 138 of the Negotiable Instruments Act attaches to the drawer or an authorised signatory of the cheque. A sole proprietorship has no separate legal existence, but a non-signatory cannot be summoned unless authority to sign on the drawer's behalf is pleaded and shown. Where the cheque is dishonoured for signature mismatch and no authority is established, the ingredients of Section 138 are not satisfied against that person. Civil recovery may still be available, but criminal prosecution under Section 138 cannot proceed on these facts. Case-Laws Indian Laws Mon, 28 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761210