https://www.taxtmi.com/article/detailed?id=14044 A signed cheque gives rise to a rebuttable presumption that it discharged a liability; inadvertent discrepancies between figures and words or overwriting of the date do not necessarily invalidate the cheque where the bank return memo and the statutory demand notice consistently indicate the intended amount. The demand notice must specify the cheque amount with sufficient clarity, and omnibus or non-specific notices may be defective. Disputes over material interpolation, intended amount, or notice adequacy are triable questions to be resolved by evidence rather than by premature dismissal. en-us Mon, 07 Apr 2025 08:35:02 +0530 Mon, 07 Apr 2025 08:35:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14044 A signed cheque gives rise to a rebuttable presumption that it discharged a liability; inadvertent discrepancies between figures and words or overwriting of the date do not necessarily invalidate the cheque where the bank return memo and the statutory demand notice consistently indicate the intended amount. The demand notice must specify the cheque amount with sufficient clarity, and omnibus or non-specific notices may be defective. Disputes over material interpolation, intended amount, or notice adequacy are triable questions to be resolved by evidence rather than by premature dismissal. Articles Other Topics Mon, 07 Apr 2025 08:35:02 +0530 https://www.taxtmi.com/article/detailed?id=14044