https://www.taxtmi.com/caselaws?id=773554 A prosecution under Section 138 of the Negotiable Instruments Act must be instituted by the payee or a duly authorised representative; a complaint filed by a director in his personal name without board authorisation or power of attorney was not maintainable. The cheque must also be shown to have been issued for a subsisting legally enforceable debt or liability; where the transaction documents, payment terms and evidence did not establish liability owed to the complainant individually, that essential ingredient failed. On these grounds, the conviction and appellate affirmation were found unsustainable and the revisional challenge succeeded. en-us Wed, 11 Jun 2025 00:00:00 +0530 Wed, 25 Jun 2025 09:23:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773554 A prosecution under Section 138 of the Negotiable Instruments Act must be instituted by the payee or a duly authorised representative; a complaint filed by a director in his personal name without board authorisation or power of attorney was not maintainable. The cheque must also be shown to have been issued for a subsisting legally enforceable debt or liability; where the transaction documents, payment terms and evidence did not establish liability owed to the complainant individually, that essential ingredient failed. On these grounds, the conviction and appellate affirmation were found unsustainable and the revisional challenge succeeded. Case-Laws Indian Laws Wed, 11 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773554