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    <title>2026 (7) TMI 989 - CALCUTTA HIGH COURT</title>
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    <description>Proceedings for cheque dishonour require presentation within the cheque&#039;s validity period, presentation of a post-dated cheque only on or after its date, and valid service of an accurate demand notice. A cheque presented after expiry of validity or before its stated date cannot support prosecution. Where the demand notice aggregated amounts from such invalidly presented cheques with other cheques and was returned marked &quot;not known&quot; without further efforts to serve it, the statutory requirements for prosecution under the Negotiable Instruments Act were not fulfilled. The article notes that the appellate acquittal was therefore sustainable.</description>
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      <title>2026 (7) TMI 989 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=795103</link>
      <description>Proceedings for cheque dishonour require presentation within the cheque&#039;s validity period, presentation of a post-dated cheque only on or after its date, and valid service of an accurate demand notice. A cheque presented after expiry of validity or before its stated date cannot support prosecution. Where the demand notice aggregated amounts from such invalidly presented cheques with other cheques and was returned marked &quot;not known&quot; without further efforts to serve it, the statutory requirements for prosecution under the Negotiable Instruments Act were not fulfilled. The article notes that the appellate acquittal was therefore sustainable.</description>
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