https://www.taxtmi.com/highlights?id=102529 Personal liability for cheque dishonour under the Negotiable Instruments Act requires proof of a legally enforceable debt owed by the drawer. Documentary material transferring trust management and liabilities to newly inducted trustees, together with rent receipts recognising payments by the trust's management, supported the position that the alleged dues belonged to the trust rather than the former trustee personally. Uncorroborated allegations of advances did not establish personal liability and could rebut statutory presumptions. An acquittal may be disturbed on appeal only where it is perverse, manifestly illegal, or unsupported by evidence; where two reasonable views are possible, the reinforced presumption of innocence precludes interference. en-us Mon, 10 Aug 2026 11:48:28 +0530 Mon, 10 Aug 2026 11:48:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102529 Personal liability for cheque dishonour under the Negotiable Instruments Act requires proof of a legally enforceable debt owed by the drawer. Documentary material transferring trust management and liabilities to newly inducted trustees, together with rent receipts recognising payments by the trust's management, supported the position that the alleged dues belonged to the trust rather than the former trustee personally. Uncorroborated allegations of advances did not establish personal liability and could rebut statutory presumptions. An acquittal may be disturbed on appeal only where it is perverse, manifestly illegal, or unsupported by evidence; where two reasonable views are possible, the reinforced presumption of innocence precludes interference. Highlights Indian Laws Mon, 10 Aug 2026 11:48:28 +0530 https://www.taxtmi.com/highlights?id=102529