The drawer in payment of a legal liability to discharge the existing debt should have drawn cheque.

Therefore any cheque given say by way of gift would not come within the purview of the section. It should be a legally enforceable debt; therefore time barred debt and money-lending activities are beyond its scope.

The words any debt or any other liability appearing in section 13 ma!e it very clear that it is not in respect of any particular debt or liability The presumption which the "ourt will have to ma!e in all such cases is that there was some debt or liability once a cheque is issued. It will be for the accused to prove the contrary. i.e.# there is no debt or any other liability. . The "ourt shall statutorily ma!e a presumption that the cheques were issued for the liability indicated by the prosecution unless contrary is to be proved

The new Companies Act (hereinafter referred as CA2013) is replacing old Companies Act, 1956 (hereinafter referred as CA1956) The CA2013 is partiall! made effecti"e w e f 12 th #eptem$er, 2013, $! wa! of implementing 9% #ections and repealing the rele"ant sections corresponded with CA1956 #ome of the #alient feat&res of the CA2013 are as &nder'

This of course unless the prosecution restricts itself to a particular liability