https://www.taxtmi.com/caselaws?id=773314 The request for leave to appeal against acquittal under Section 138 of the Negotiable Instruments Act turned on the rebuttable presumptions under Sections 118 and 139. Once cheque execution was shown, the complainant still had to withstand a probable defence on a preponderance of probabilities. Cross-examination created serious doubt about the alleged cash loan because there was no documentary support, no disclosure in income tax returns, no proof of financial capacity, and no production of the alleged power of attorney. The defence material, including the accused's complaint and a suicide note, was sufficient to rebut the presumption, so leave to appeal was refused and the acquittal stood. en-us Thu, 19 Jun 2025 00:00:00 +0530 Sat, 21 Jun 2025 08:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773314 The request for leave to appeal against acquittal under Section 138 of the Negotiable Instruments Act turned on the rebuttable presumptions under Sections 118 and 139. Once cheque execution was shown, the complainant still had to withstand a probable defence on a preponderance of probabilities. Cross-examination created serious doubt about the alleged cash loan because there was no documentary support, no disclosure in income tax returns, no proof of financial capacity, and no production of the alleged power of attorney. The defence material, including the accused's complaint and a suicide note, was sufficient to rebut the presumption, so leave to appeal was refused and the acquittal stood. Case-Laws Indian Laws Thu, 19 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773314