Negotiable Instruments Act was amended and the said provisions have been incorporated and the dishonour of cheque is now made a punishable offence subject to fulfillment of conditions laid down under the said provision. Section 138 of the Negotiable Instruments Act lays down as to when the dishonour of cheque becomes an offence. For the purpose of initiating complaint under section 138, certain conditions have to be fulfilled viz (i) drawer of the cheque should issue the cheque in favour of the payee, (ii) the said cheque has to be deposited by payee or holder in due course and, thereafter, if the said cheque is dishonoured then the payee or holder in due course has to give a statutory notice to the drawer asking him to make payment within stipulated time, (iii) if no such payment is made within the stipulated period after service of notice, the offence is said to have been committed by the said drawer and, after the prescribed period is over, a complaint can be filed before the Magistrate. In a case of vicarious liability, conditions mentioned in section 141 have to be complied with and, thereafter, cognizance can be taken by the Magistrate under section 142 of the Negotiable Instruments Act. The offence has to be tried as a summary case. The nature and scope of the entire trial is, therefore, very limited. Two provisions of the Negotiable Instruments Act raise presumption regarding issuance of cheque by the drawer; one is section 118 and other is section 139. Both these presumptions, however, are rebutable and the accused can rebut these presumptions either by leading evidence or by cross-examining the
