https://www.taxtmi.com/caselaws?id=793622 For an offence under Section 138 of the Negotiable Instruments Act, prosecution lies against the drawer and signatory of the cheque, because the cheque must be drawn by the person sought to be prosecuted on an account maintained by that person. Section 141 provides limited vicarious liability for offences by companies and similar juristic entities, but it cannot be extended to two private individuals merely because they maintain a joint account or share a joint debt. A non-signatory joint account holder without a specific role could not be proceeded against under Section 138, and the summoning order was unsustainable. en-us Wed, 06 May 2026 00:00:00 +0530 Sat, 20 Jun 2026 08:04:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793622 For an offence under Section 138 of the Negotiable Instruments Act, prosecution lies against the drawer and signatory of the cheque, because the cheque must be drawn by the person sought to be prosecuted on an account maintained by that person. Section 141 provides limited vicarious liability for offences by companies and similar juristic entities, but it cannot be extended to two private individuals merely because they maintain a joint account or share a joint debt. A non-signatory joint account holder without a specific role could not be proceeded against under Section 138, and the summoning order was unsustainable. Case-Laws Indian Laws Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793622