https://www.taxtmi.com/caselaws?id=466360 In a prosecution under the Negotiable Instruments Act, the complainant must first prove the foundational facts of the transaction, issuance and execution of the cheque through a witness with direct knowledge before the presumptions under Sections 118 and 139 can arise. Evidence from a witness who knew of the matter only from records was insufficient to discharge that initial burden. The materials also indicated that the outstanding balance matched the cheque amount, so the matter was not closed finally against the complainant without giving an opportunity to adduce further evidence. The conviction and sentence were set aside and the case was remanded for fresh consideration. en-us Wed, 07 Feb 2024 00:00:00 +0530 Tue, 03 Feb 2026 22:11:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466360 In a prosecution under the Negotiable Instruments Act, the complainant must first prove the foundational facts of the transaction, issuance and execution of the cheque through a witness with direct knowledge before the presumptions under Sections 118 and 139 can arise. Evidence from a witness who knew of the matter only from records was insufficient to discharge that initial burden. The materials also indicated that the outstanding balance matched the cheque amount, so the matter was not closed finally against the complainant without giving an opportunity to adduce further evidence. The conviction and sentence were set aside and the case was remanded for fresh consideration. Case-Laws Indian Laws Wed, 07 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466360