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    <title>Cheque execution presumptions sustain liability where repayment remains unproved, including for security cheques and account-closed dishonour.</title>
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    <description>Revisional jurisdiction over concurrent cheque-dishonour convictions is supervisory and does not permit reappreciation of evidence absent patent defect, legal or jurisdictional error, perversity, non-consideration of material evidence, or gross miscarriage of justice. Admitted cheque execution raises presumptions of consideration and legally enforceable debt, requiring the accused to establish a probable defence. A security cheque may be presented on default where liability subsists, and voluntarily signed blank cheques remain enforceable despite completion of particulars by the payee. Cash-loan restrictions may attract penalties without invalidating the underlying debt. Dishonour marked &quot;account closed&quot; falls within Section 138, and compensation is characterised as compensatory and restitutive alongside deterrent punishment.</description>
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    <pubDate>Mon, 03 Aug 2026 08:20:38 +0530</pubDate>
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      <title>Cheque execution presumptions sustain liability where repayment remains unproved, including for security cheques and account-closed dishonour.</title>
      <link>https://www.taxtmi.com/highlights?id=102301</link>
      <description>Revisional jurisdiction over concurrent cheque-dishonour convictions is supervisory and does not permit reappreciation of evidence absent patent defect, legal or jurisdictional error, perversity, non-consideration of material evidence, or gross miscarriage of justice. Admitted cheque execution raises presumptions of consideration and legally enforceable debt, requiring the accused to establish a probable defence. A security cheque may be presented on default where liability subsists, and voluntarily signed blank cheques remain enforceable despite completion of particulars by the payee. Cash-loan restrictions may attract penalties without invalidating the underlying debt. Dishonour marked &quot;account closed&quot; falls within Section 138, and compensation is characterised as compensatory and restitutive alongside deterrent punishment.</description>
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      <pubDate>Mon, 03 Aug 2026 08:20:38 +0530</pubDate>
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