https://www.taxtmi.com/caselaws?id=772636 In a Section 138 prosecution, a cheque was not shown to have been issued for a legally enforceable debt where the dispute arose from a partnership arrangement and memorandum of understanding fixing liabilities. The accused rebutted the Section 139 presumption on a preponderance of probabilities by pointing to unexplained cheque circumstances and the complainant's failure to produce the underlying memorandum, after which the burden returned to the complainant, who did not prove the liability. The appellate reversal of acquittal was also found unsustainable because it relied mainly on presumption without properly addressing the defence evidence, and the private complaint appeal was described as not maintainable before the Sessions Court. en-us Mon, 02 Jun 2025 00:00:00 +0530 Wed, 11 Jun 2025 16:01:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772636 In a Section 138 prosecution, a cheque was not shown to have been issued for a legally enforceable debt where the dispute arose from a partnership arrangement and memorandum of understanding fixing liabilities. The accused rebutted the Section 139 presumption on a preponderance of probabilities by pointing to unexplained cheque circumstances and the complainant's failure to produce the underlying memorandum, after which the burden returned to the complainant, who did not prove the liability. The appellate reversal of acquittal was also found unsustainable because it relied mainly on presumption without properly addressing the defence evidence, and the private complaint appeal was described as not maintainable before the Sessions Court. Case-Laws Indian Laws Mon, 02 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772636