Can the court acquit the accused for an offense of cheque dishonor if they have examined an income tax officer to prove that the complainant has not d

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It can thus be seen that this Court has held that once the execution of cheque is admitted, Section 139 of the N.I. Act mandates a presumption that the cheque was for the discharge of any debt or other liability. It has however been held that the presumption under Section 139 is a rebuttable presumption and the onus is on the accused to raise the probable defence. The standard of proof for
 
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