https://www.taxtmi.com/highlights?id=89837 HC dismissed appeal challenging acquittal in dishonour of cheque case under Section 138 read with Section 141 of Negotiable Instruments Act. Appellant failed to establish respondent's vicarious liability as director when company entered liquidation on 29.07.2013 per HC order, while impugned cheque was issued on 28.10.2013. Prosecution witnesses admitted company's liquidation and official liquidator's control over assets. Court held appellant failed to prove respondent's specific role in cheque issuance post-liquidation or his responsibility for company's business conduct at time of offence. Presumption of innocence favoured accused throughout trial. HC affirmed trial court's acquittal finding ingredients under Section 138/141 NI Act unproven against respondent who ceased directorship upon liquidation. en-us Fri, 27 Jun 2025 08:36:23 +0530 Fri, 27 Jun 2025 08:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=89837 HC dismissed appeal challenging acquittal in dishonour of cheque case under Section 138 read with Section 141 of Negotiable Instruments Act. Appellant failed to establish respondent's vicarious liability as director when company entered liquidation on 29.07.2013 per HC order, while impugned cheque was issued on 28.10.2013. Prosecution witnesses admitted company's liquidation and official liquidator's control over assets. Court held appellant failed to prove respondent's specific role in cheque issuance post-liquidation or his responsibility for company's business conduct at time of offence. Presumption of innocence favoured accused throughout trial. HC affirmed trial court's acquittal finding ingredients under Section 138/141 NI Act unproven against respondent who ceased directorship upon liquidation. Highlights Indian Laws Fri, 27 Jun 2025 08:36:23 +0530 https://www.taxtmi.com/highlights?id=89837