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    <title>2023 (4) TMI 1471 - AHMEDABAD HIGH COURT</title>
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    <description>A complaint under Section 138 of the Negotiable Instruments Act was not liable to be quashed under Section 482 CrPC where the accused relied on disputed factual defences, including that the cheque was dishonoured for reasons other than insufficiency of funds and that the account had merged or become non-operational. The Court held that such matters required evidence and could not ordinarily be decided at the quashing stage, particularly when those defences had not been raised in reply to the statutory notice. The statutory presumptions under Sections 118 and 139 could not be displaced on the material then available, so the prosecution was allowed to proceed to trial.</description>
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      <link>https://www.taxtmi.com/caselaws?id=466581</link>
      <description>A complaint under Section 138 of the Negotiable Instruments Act was not liable to be quashed under Section 482 CrPC where the accused relied on disputed factual defences, including that the cheque was dishonoured for reasons other than insufficiency of funds and that the account had merged or become non-operational. The Court held that such matters required evidence and could not ordinarily be decided at the quashing stage, particularly when those defences had not been raised in reply to the statutory notice. The statutory presumptions under Sections 118 and 139 could not be displaced on the material then available, so the prosecution was allowed to proceed to trial.</description>
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