https://www.taxtmi.com/caselaws?id=796215 Admission of a signed cheque, its dishonour due to account closure, and receipt of statutory notice triggers presumptions that it was issued for consideration and a legally enforceable debt, placing the burden on the accused to establish a probable defence. An unsupported repayment plea does not rebut those presumptions. A security cheque remains actionable where liability has matured, and voluntary delivery of a signed blank cheque permits completion of particulars absent cogent rebuttal. A cash loan violating tax restrictions may attract penalty but does not invalidate the debt. Revision cannot reassess concurrent factual findings without perversity, jurisdictional error, or legal untenability; the conviction and sentence were sustained. en-us Mon, 27 Jul 2026 00:00:00 +0530 Mon, 03 Aug 2026 08:20:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796215 Admission of a signed cheque, its dishonour due to account closure, and receipt of statutory notice triggers presumptions that it was issued for consideration and a legally enforceable debt, placing the burden on the accused to establish a probable defence. An unsupported repayment plea does not rebut those presumptions. A security cheque remains actionable where liability has matured, and voluntary delivery of a signed blank cheque permits completion of particulars absent cogent rebuttal. A cash loan violating tax restrictions may attract penalty but does not invalidate the debt. Revision cannot reassess concurrent factual findings without perversity, jurisdictional error, or legal untenability; the conviction and sentence were sustained. Case-Laws Indian Laws Mon, 27 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796215