https://www.taxtmi.com/caselaws?id=785806 In a Section 138 prosecution under the Negotiable Instruments Act, the cheque admittedly belonged to the accused, the dishonour was for insufficiency of funds, and the complainant's invoice, tax, delivery, and bank records were sufficient to raise the Section 139 presumption; as the accused failed to rebut it with defence evidence or effective cross-examination, the conviction was sustained. Additional evidence in appeal under Section 391 CrPC was refused because the material was largely subsequent, could have been produced at trial with due diligence, and was aimed at filling gaps rather than preventing failure of justice. The sentence was interfered with only to delete the component of State-expense compensation, while the remaining fine was maintained. en-us Tue, 27 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 08:20:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785806 In a Section 138 prosecution under the Negotiable Instruments Act, the cheque admittedly belonged to the accused, the dishonour was for insufficiency of funds, and the complainant's invoice, tax, delivery, and bank records were sufficient to raise the Section 139 presumption; as the accused failed to rebut it with defence evidence or effective cross-examination, the conviction was sustained. Additional evidence in appeal under Section 391 CrPC was refused because the material was largely subsequent, could have been produced at trial with due diligence, and was aimed at filling gaps rather than preventing failure of justice. The sentence was interfered with only to delete the component of State-expense compensation, while the remaining fine was maintained. Case-Laws Indian Laws Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785806