https://www.taxtmi.com/caselaws?id=772412 In a Section 138 prosecution, a complaint disclosing issuance and dishonour of the cheque, statutory notice, and non-payment satisfies the basic ingredients of the offence. At the threshold, the statutory presumptions under Sections 118 and 139 operate in favour of the complainant, and the accused must rebut them by a probable defence on a preponderance of probabilities. Disputed questions about a civil consent decree, memorandum of understanding, or whether the cheque transaction was covered by them could not be decided in quashing proceedings, and the absence of supporting proof at the summoning stage was insufficient to defeat the complaint. en-us Thu, 17 Apr 2025 00:00:00 +0530 Mon, 09 Jun 2025 07:29:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772412 In a Section 138 prosecution, a complaint disclosing issuance and dishonour of the cheque, statutory notice, and non-payment satisfies the basic ingredients of the offence. At the threshold, the statutory presumptions under Sections 118 and 139 operate in favour of the complainant, and the accused must rebut them by a probable defence on a preponderance of probabilities. Disputed questions about a civil consent decree, memorandum of understanding, or whether the cheque transaction was covered by them could not be decided in quashing proceedings, and the absence of supporting proof at the summoning stage was insufficient to defeat the complaint. Case-Laws Indian Laws Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772412