Cheque dishonour cases: statutory presumptions preserved; tax breaches don't negate enforceability; procedural reforms directed.
Once a cheque's execution is admitted, statutory presumptions of consideration and of a legally enforceable debt arise and, though rebuttable, the initial burden lies on the accused; unsupported claims of payer incapacity or a 'blank cheque' are insufficient without positive evidence. Breach of tax-related cash-transaction rules attracts fiscal penalties but does not render the underlying loan unenforceable for cheque-dishonour purposes. Revisional courts may not overturn concurrent factual findings absent perversity or jurisdictional error. Procedural reforms and calibrated compounding measures are directed to expedite and streamline Section 138 proceedings.