https://www.taxtmi.com/caselaws?id=788303 Where cheque dishonour allegations derive from obligations of a partnership firm, the legal principle requires the firm to be the subject of the statutory demand and prosecution because firm liability is primary and partners' liability is derivative; absence of service or impleadment of the firm and lack of material proving a subsisting personal debt of the accused defeats conviction under the penal provision. The presumption of cheque issuance is rebuttable by evidence that the transaction was with the firm, and strict compliance with statutory conditions is required; consequence: conviction set aside for want of personal liability proof. en-us Tue, 24 Feb 2026 00:00:00 +0530 Fri, 20 Mar 2026 08:35:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788303 Where cheque dishonour allegations derive from obligations of a partnership firm, the legal principle requires the firm to be the subject of the statutory demand and prosecution because firm liability is primary and partners' liability is derivative; absence of service or impleadment of the firm and lack of material proving a subsisting personal debt of the accused defeats conviction under the penal provision. The presumption of cheque issuance is rebuttable by evidence that the transaction was with the firm, and strict compliance with statutory conditions is required; consequence: conviction set aside for want of personal liability proof. Case-Laws Indian Laws Tue, 24 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788303