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    <title>2026 (7) TMI 1120 - KERALA HIGH COURT</title>
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    <description>Cheque dishonour liability arose because the evidence established the complainant&#039;s financial capacity, underlying loan transactions, execution of the cheque, and its dishonour. A return memo stating that the drawer&#039;s signature differed does not preclude liability where the account also lacked sufficient funds and statutory requirements are satisfied. The further advance to a relative despite an unpaid earlier loan, and the cheque being typewritten, did not make the transaction improbable or invalidate execution. The accused&#039;s inconsistent claim of an earlier loan and blank cheque failed to rebut the presumptions of consideration and legally enforceable liability; the acquittal was therefore unsustainable.</description>
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    <pubDate>Thu, 16 Jul 2026 00:00:00 +0530</pubDate>
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      <title>2026 (7) TMI 1120 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=795234</link>
      <description>Cheque dishonour liability arose because the evidence established the complainant&#039;s financial capacity, underlying loan transactions, execution of the cheque, and its dishonour. A return memo stating that the drawer&#039;s signature differed does not preclude liability where the account also lacked sufficient funds and statutory requirements are satisfied. The further advance to a relative despite an unpaid earlier loan, and the cheque being typewritten, did not make the transaction improbable or invalidate execution. The accused&#039;s inconsistent claim of an earlier loan and blank cheque failed to rebut the presumptions of consideration and legally enforceable liability; the acquittal was therefore unsustainable.</description>
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