Section 139 of the Act cast s a rebuttable presumption that a holder of the
cheque has received the cheque towards discharge,in whole or in part of any debt
or other liability.
Section 140 of the Act specifically precludes the drawer from pleading that he
had no reason to believe that the cheque would be dishonoured
Section 141 of the Act provides Rules regarding Prosecution of a company and /
or the person who ,at the time the offence was committed by the company, was
in-charge of and was responsible to ,the company for the conduct of the buisness
of the company.
As per section 142 of the Act, the offence has been specially made cognizable
only on the basis of the written complaint filed by the payee or holder in due
course of cheque. Section 142(b) specifically prescribe s a period of one month
for filling a complaint from the date on which the cause of action arises under
clause (c) of the proviso to section 138 of the Act.
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