https://www.taxtmi.com/caselaws?id=794870 A statutory demand notice under Section 138(b) of the Negotiable Instruments Act, 1881 may remain valid where it demands a reduced outstanding amount after expressly accounting for disclosed part payments. The relevant distinction is between a transparent computation linked to the dishonoured cheques and an inflated, arbitrary, or omnibus demand. Questions concerning whether part payments extinguished or reduced the legally enforceable debt, and whether Section 56 endorsement requirements apply, ordinarily depend on evidence regarding the connection between payments and cheques. At the stage of reviewing a summoning order, assessment is generally confined to a prima facie case; disputed factual and legal issues requiring evidence should not be conclusively determined in revision. en-us Fri, 10 Jul 2026 00:00:00 +0530 Tue, 14 Jul 2026 08:26:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794870 A statutory demand notice under Section 138(b) of the Negotiable Instruments Act, 1881 may remain valid where it demands a reduced outstanding amount after expressly accounting for disclosed part payments. The relevant distinction is between a transparent computation linked to the dishonoured cheques and an inflated, arbitrary, or omnibus demand. Questions concerning whether part payments extinguished or reduced the legally enforceable debt, and whether Section 56 endorsement requirements apply, ordinarily depend on evidence regarding the connection between payments and cheques. At the stage of reviewing a summoning order, assessment is generally confined to a prima facie case; disputed factual and legal issues requiring evidence should not be conclusively determined in revision. Case-Laws Indian Laws Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794870