https://www.taxtmi.com/caselaws?id=467771 A cheque is presumed to have been issued in discharge of a legally enforceable debt or liability under Section 139 when the drawer admits issuance and produces no rebuttal evidence; that presumption remained unrebutted here, so liability was established. Statutory notice of dishonour sent by registered post to the correct address and not returned carries a presumption of service under Section 27 of the General Clauses Act; the challenge to notice therefore failed. Closure of the drawer's account after issuance of the cheque does not take the matter outside Section 138, so dishonour on that ground still attracts liability. en-us Mon, 23 Nov 2015 00:00:00 +0530 Thu, 02 Apr 2026 10:51:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467771 A cheque is presumed to have been issued in discharge of a legally enforceable debt or liability under Section 139 when the drawer admits issuance and produces no rebuttal evidence; that presumption remained unrebutted here, so liability was established. Statutory notice of dishonour sent by registered post to the correct address and not returned carries a presumption of service under Section 27 of the General Clauses Act; the challenge to notice therefore failed. Closure of the drawer's account after issuance of the cheque does not take the matter outside Section 138, so dishonour on that ground still attracts liability. Case-Laws Indian Laws Mon, 23 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467771