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    <title>2026 (7) TMI 1526 - KERALA HIGH COURT</title>
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    <description>Handwriting comparison of cheque entries becomes relevant in cheque-dishonour proceedings where the complainant specifically alleges that the accused filled in those entries in the complainant&#039;s presence. Although the identity of the person completing cheque particulars is ordinarily immaterial once execution is established and the statutory presumption applies, proof that the entries were not written by the accused may undermine the credibility and acceptability of evidence on execution and issuance. The accused should therefore be permitted to obtain expert analysis of the disputed cheque entries where that factual assertion forms part of the complainant&#039;s case.</description>
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    <pubDate>Mon, 29 Jun 2026 00:00:00 +0530</pubDate>
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      <title>2026 (7) TMI 1526 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=795640</link>
      <description>Handwriting comparison of cheque entries becomes relevant in cheque-dishonour proceedings where the complainant specifically alleges that the accused filled in those entries in the complainant&#039;s presence. Although the identity of the person completing cheque particulars is ordinarily immaterial once execution is established and the statutory presumption applies, proof that the entries were not written by the accused may undermine the credibility and acceptability of evidence on execution and issuance. The accused should therefore be permitted to obtain expert analysis of the disputed cheque entries where that factual assertion forms part of the complainant&#039;s case.</description>
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      <pubDate>Mon, 29 Jun 2026 00:00:00 +0530</pubDate>
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