Source of Amounts , Cheque Dishonour and Acquittal in Cases under S.138 of Negotiable Instruments Act, 1881

Source of Amounts, Cheque Dishonour and Acquittal in Cases under S.138 of Negotiable Instruments Act, 1881

In an interesting decision [ Inderjit Narula v Rohit Dua [2015] GCtR 6583 (Delhi) ], the complainants were not able to establish the source of the amounts, and claimed to have advanced such huge amounts without even taking a receipt. Accused was held entitled to acquittal under Section 138 of the Negotiable Instruments Act, 1881. It is open to the accused to rebut the presumption without leading any evidence of its own, and by placing reliance on the evidence – including the cross-examination, of the complainant’s witnesses.