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    <title>2026 (8) TMI 231 - Supreme Court</title>
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    <description>Admission of cheque execution triggers statutory presumptions of consideration and discharge of liability, which the accused must displace with cogent evidence. A security-cheque defence unsupported by contemporaneous material, a belated demand for return of the cheque, failure to respond to the demand notice, and unproven allegations of the complainant&#039;s financial incapacity do not rebut those presumptions. The notes further state that revisional jurisdiction is supervisory, not appellate: concurrent factual findings may be disturbed only for perversity, gross error, reliance on irrelevant or no material, non-consideration of relevant material, or arbitrary discretion. Reappreciation of evidence without such defects exceeds revisional limits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=796358</link>
      <description>Admission of cheque execution triggers statutory presumptions of consideration and discharge of liability, which the accused must displace with cogent evidence. A security-cheque defence unsupported by contemporaneous material, a belated demand for return of the cheque, failure to respond to the demand notice, and unproven allegations of the complainant&#039;s financial incapacity do not rebut those presumptions. The notes further state that revisional jurisdiction is supervisory, not appellate: concurrent factual findings may be disturbed only for perversity, gross error, reliance on irrelevant or no material, non-consideration of relevant material, or arbitrary discretion. Reappreciation of evidence without such defects exceeds revisional limits.</description>
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