https://www.taxtmi.com/caselaws?id=778436 In a Section 138 prosecution, a complaint may be filed and verified through a power of attorney holder, but conviction cannot rest on that testimony unless the witness either witnessed the transaction as agent of the payee or had specific knowledge of the facts. Here, the holder lacked clear knowledge and documentary support, so the complaint could not safely sustain conviction. The cheque was also not proved to have been issued against a legally enforceable debt or liability, as the underlying transaction, its cancellation, and any subsisting liability on the cheque date were not established. The statutory presumption was therefore rebutted, and the acquittal was upheld. en-us Fri, 12 Sep 2025 00:00:00 +0530 Wed, 17 Sep 2025 08:31:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778436 In a Section 138 prosecution, a complaint may be filed and verified through a power of attorney holder, but conviction cannot rest on that testimony unless the witness either witnessed the transaction as agent of the payee or had specific knowledge of the facts. Here, the holder lacked clear knowledge and documentary support, so the complaint could not safely sustain conviction. The cheque was also not proved to have been issued against a legally enforceable debt or liability, as the underlying transaction, its cancellation, and any subsisting liability on the cheque date were not established. The statutory presumption was therefore rebutted, and the acquittal was upheld. Case-Laws Indian Laws Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778436