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    <description>A Section 138 NI Act complaint need not, at the cognizance stage, set out the exact legally enforceable debt with trial-level precision if it discloses the underlying transaction, issuance and dishonour of cheques, and the basic facts supporting liability. The statutory presumption under Section 139 operates in favour of the complainant at that stage, and the accused may rebut it by evidence at trial. Disputes about the exact liability, alleged defects in goods, and the effect of a parallel civil suit are defence matters not suitable for determination in Section 482 CrPC proceedings absent abuse of process or inherent absurdity.</description>
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