https://www.taxtmi.com/highlights?id=101785 A statutory demand notice under section 138 of the Negotiable Instruments Act must precisely state the amount due under validly dishonoured cheques. The text notes that a cheque presented after its validity expires, or a post-dated cheque presented prematurely, cannot support prosecution; combining their amounts with valid cheques in one demand renders the composite notice invalid. It also states that a notice returned with the postal endorsement "not known" is not good service unless appropriate further service steps are taken. On these grounds, the appellate acquittal under section 138 was affirmed and the appeal dismissed. en-us Fri, 17 Jul 2026 08:37:26 +0530 Fri, 17 Jul 2026 08:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101785 A statutory demand notice under section 138 of the Negotiable Instruments Act must precisely state the amount due under validly dishonoured cheques. The text notes that a cheque presented after its validity expires, or a post-dated cheque presented prematurely, cannot support prosecution; combining their amounts with valid cheques in one demand renders the composite notice invalid. It also states that a notice returned with the postal endorsement "not known" is not good service unless appropriate further service steps are taken. On these grounds, the appellate acquittal under section 138 was affirmed and the appeal dismissed. Highlights Indian Laws Fri, 17 Jul 2026 08:37:26 +0530 https://www.taxtmi.com/highlights?id=101785