https://www.taxtmi.com/caselaws?id=791959 Service of statutory notice under the Negotiable Instruments Act was not proved where the notice was returned with an endorsement of absence and the evidence did not show deliberate avoidance or further effective steps to secure service. In a Section 138 prosecution, the complainant must first establish foundational facts before the presumptions under Sections 118 and 139 arise, and the drawer may rebut them on a preponderance of probabilities. The court found that the alleged loan was not proved with specificity, no supporting agreement was produced, payment of the loan amount was not satisfactorily shown, and the surrounding circumstances supported the defence version that the cheques related to business dealings rather than a legally enforceable debt. The presumption was therefore rebutted and the acquittal remained undisturbed. en-us Mon, 18 May 2026 00:00:00 +0530 Thu, 21 May 2026 08:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791959 Service of statutory notice under the Negotiable Instruments Act was not proved where the notice was returned with an endorsement of absence and the evidence did not show deliberate avoidance or further effective steps to secure service. In a Section 138 prosecution, the complainant must first establish foundational facts before the presumptions under Sections 118 and 139 arise, and the drawer may rebut them on a preponderance of probabilities. The court found that the alleged loan was not proved with specificity, no supporting agreement was produced, payment of the loan amount was not satisfactorily shown, and the surrounding circumstances supported the defence version that the cheques related to business dealings rather than a legally enforceable debt. The presumption was therefore rebutted and the acquittal remained undisturbed. Case-Laws Indian Laws Mon, 18 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791959