Before carrying out the amendment to Sections 138 to 142, a working group was constituted to make recommendation as to what changes were needed to effectively achieve the purpose of Section 138. Accordingly, the relevant provision of the NI Act was amended and a new provision was added as Section 142(b), wherein it is stated that cognizance of a complaint may be taken by the Court after the prescribed period, if the complainant satisfies the Court that he had sufficient cause for not making a complaint within such period. In the statement of objects and reasons of Act 55 of 2002, it is stated that the existing provisions in the Negotiable Instruments Act, 1881 namely Sections 138 to 142 in Chapter 17 have been found deficient while dealing with the dishonoured cheques. Courts are expected to dispose of such cases as per the procedure contained in the Act, though it was noticed that the procedure to deal with such matters is cumbersome. The same is discussed in detail in Abdurehiman v. Sethu Madhavan (2006 KHC 1113), in which it is held that the burden is on the complainant to satisfy the court that he has sufficient cause for not making the complaint within the specified period. Once the cause of action arises, the limitation will start to run and the complainant has to satisfy the court that he has sufficient cause for not making a complaint within the period prescribed by the statute. No procedure has, however, been prescribed under the Act about the manner in which such complaint
