https://www.taxtmi.com/caselaws?id=772637 Concurrent conviction for cheque dishonour under Section 138 of the Negotiable Instruments Act was found unsustainable in revision because the complainant failed to prove a legally enforceable debt. Bank records and other documentary support for the alleged loan were absent, and cross-examination elicited admissions that acknowledgments had been issued on repayment, no loan accounts were maintained, and the defence had been consistently raised in the reply notice. On these materials, the accused rebutted the Section 139 presumption on a preponderance of probabilities, and the conviction and appellate affirmation were set aside. en-us Tue, 03 Jun 2025 00:00:00 +0530 Thu, 12 Jun 2025 07:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772637 Concurrent conviction for cheque dishonour under Section 138 of the Negotiable Instruments Act was found unsustainable in revision because the complainant failed to prove a legally enforceable debt. Bank records and other documentary support for the alleged loan were absent, and cross-examination elicited admissions that acknowledgments had been issued on repayment, no loan accounts were maintained, and the defence had been consistently raised in the reply notice. On these materials, the accused rebutted the Section 139 presumption on a preponderance of probabilities, and the conviction and appellate affirmation were set aside. Case-Laws Indian Laws Tue, 03 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772637