https://www.taxtmi.com/caselaws?id=785978 In a prosecution under Section 138 of the Negotiable Instruments Act, the complainant must first prove issuance and execution of the cheque through a competent witness with direct knowledge before the presumptions under Sections 118 and 139 can operate. A company may act through an authorised representative, but a witness who relies only on company records and lacks personal knowledge cannot establish the transaction or the cheque's execution. On the evidence, the complainant failed to discharge the initial burden, so the conviction and sentence were unsustainable and were set aside. en-us Wed, 28 Jan 2026 00:00:00 +0530 Thu, 05 Feb 2026 10:22:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785978 In a prosecution under Section 138 of the Negotiable Instruments Act, the complainant must first prove issuance and execution of the cheque through a competent witness with direct knowledge before the presumptions under Sections 118 and 139 can operate. A company may act through an authorised representative, but a witness who relies only on company records and lacks personal knowledge cannot establish the transaction or the cheque's execution. On the evidence, the complainant failed to discharge the initial burden, so the conviction and sentence were unsustainable and were set aside. Case-Laws Indian Laws Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785978