https://www.taxtmi.com/caselaws?id=774484 When the signature on a cheque is admitted or proved, presumptions under Sections 118 and 139 of the Negotiable Instruments Act arise in favour of the complainant, even if the cheque was filled by another person. A signed blank cheque voluntarily handed over does not by itself negate liability. The accused must rebut the presumption with credible evidence on a preponderance of probabilities; interested oral testimony and unconnected documents were found insufficient. The complainant's income-tax status and the alleged cash nature of the transaction were treated as irrelevant to liability under Section 138. en-us Tue, 08 Jul 2025 00:00:00 +0530 Thu, 10 Jul 2025 08:39:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774484 When the signature on a cheque is admitted or proved, presumptions under Sections 118 and 139 of the Negotiable Instruments Act arise in favour of the complainant, even if the cheque was filled by another person. A signed blank cheque voluntarily handed over does not by itself negate liability. The accused must rebut the presumption with credible evidence on a preponderance of probabilities; interested oral testimony and unconnected documents were found insufficient. The complainant's income-tax status and the alleged cash nature of the transaction were treated as irrelevant to liability under Section 138. Case-Laws Indian Laws Tue, 08 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774484