https://www.taxtmi.com/highlights?id=97879 Where the documentary evidence attributes the cheque liability to a partnership firm, the statutory scheme requires the firm to be impleaded and served with notice before criminal proceedings against individual partners can proceed; failure to implead the firm and to satisfy those requisites renders prosecution defective and individual conviction unsustainable. The evidential presumption of negotiable-instrument liability is rebuttable; admissions showing firm-related transactions shift the burden back to the complainant to prove a personal, legally enforceable debt, and absence of such proof defeats the prosecution's case. en-us Fri, 20 Mar 2026 08:35:17 +0530 Fri, 20 Mar 2026 08:35:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97879 Where the documentary evidence attributes the cheque liability to a partnership firm, the statutory scheme requires the firm to be impleaded and served with notice before criminal proceedings against individual partners can proceed; failure to implead the firm and to satisfy those requisites renders prosecution defective and individual conviction unsustainable. The evidential presumption of negotiable-instrument liability is rebuttable; admissions showing firm-related transactions shift the burden back to the complainant to prove a personal, legally enforceable debt, and absence of such proof defeats the prosecution's case. Highlights Indian Laws Fri, 20 Mar 2026 08:35:17 +0530 https://www.taxtmi.com/highlights?id=97879