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    <title>Acquittal upheld where accused rebutted statutory presumption under Sections 118, 139 N.I. Act on preponderance of probabilities</title>
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    <description>The HC affirmed the trial court&#039;s finding that the accused successfully rebutted the statutory presumption under Sections 118 and 139 of the N.I. Act on the preponderance of probabilities, not beyond reasonable doubt, and therefore could not be convicted under Section 138. The evidence, including bank testimony about issuance of the cheque from the predecessor bank and the timing discrepancies in the complainant&#039;s pleadings and cross-examination, created a probable defence and undermined the complainant&#039;s case. On the totality of evidence the HC held the accused&#039;s version more probable, dismissed the appeal and upheld acquittal/no conviction under Section 138 of the N.I. Act.</description>
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    <pubDate>Wed, 12 Nov 2025 08:17:49 +0530</pubDate>
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      <title>Acquittal upheld where accused rebutted statutory presumption under Sections 118, 139 N.I. Act on preponderance of probabilities</title>
      <link>https://www.taxtmi.com/highlights?id=94080</link>
      <description>The HC affirmed the trial court&#039;s finding that the accused successfully rebutted the statutory presumption under Sections 118 and 139 of the N.I. Act on the preponderance of probabilities, not beyond reasonable doubt, and therefore could not be convicted under Section 138. The evidence, including bank testimony about issuance of the cheque from the predecessor bank and the timing discrepancies in the complainant&#039;s pleadings and cross-examination, created a probable defence and undermined the complainant&#039;s case. On the totality of evidence the HC held the accused&#039;s version more probable, dismissed the appeal and upheld acquittal/no conviction under Section 138 of the N.I. Act.</description>
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      <pubDate>Wed, 12 Nov 2025 08:17:49 +0530</pubDate>
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