https://www.taxtmi.com/caselaws?id=786361 In a prosecution for cheque dishonour, the statutory demand notice must be supported by reliable postal evidence where the dates of issue and service are material to limitation and compliance. The absence of postal receipt, acknowledgment card, or comparable records left the evidentiary basis for proving service incomplete and justified the trial court's acquittal on the record as it stood. However, because the missing documents were available in a connected matter and both sides should have a further opportunity to lead evidence, the acquittal was set aside and the complaint remanded for fresh consideration on evidence. en-us Mon, 02 Feb 2026 00:00:00 +0530 Thu, 12 Feb 2026 09:03:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786361 In a prosecution for cheque dishonour, the statutory demand notice must be supported by reliable postal evidence where the dates of issue and service are material to limitation and compliance. The absence of postal receipt, acknowledgment card, or comparable records left the evidentiary basis for proving service incomplete and justified the trial court's acquittal on the record as it stood. However, because the missing documents were available in a connected matter and both sides should have a further opportunity to lead evidence, the acquittal was set aside and the complaint remanded for fresh consideration on evidence. Case-Laws Indian Laws Mon, 02 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786361