https://www.taxtmi.com/highlights?id=101044 Statutory notice to the drawer in cheque dishonour matters is mandatory, and service on a third person does not satisfy the notice requirement discussed here. The text also states that the complainant must lay a factual foundation for the presumption of a legally enforceable debt by showing financial capacity and source of funds for the alleged loan. Where the complainant admitted no bank record, income-tax return, or other proof of funds, the presumption under the negotiable instruments law was treated as unrebutted only if that foundational proof existed; on the described facts, the defects in notice and proof of capacity were treated as fatal to the conviction under cheque dishonour law. en-us Wed, 24 Jun 2026 07:08:06 +0530 Wed, 24 Jun 2026 07:08:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101044 Statutory notice to the drawer in cheque dishonour matters is mandatory, and service on a third person does not satisfy the notice requirement discussed here. The text also states that the complainant must lay a factual foundation for the presumption of a legally enforceable debt by showing financial capacity and source of funds for the alleged loan. Where the complainant admitted no bank record, income-tax return, or other proof of funds, the presumption under the negotiable instruments law was treated as unrebutted only if that foundational proof existed; on the described facts, the defects in notice and proof of capacity were treated as fatal to the conviction under cheque dishonour law. Highlights Indian Laws Wed, 24 Jun 2026 07:08:06 +0530 https://www.taxtmi.com/highlights?id=101044