Commentary on the Negotiable Instruments Act, 1881 (4th Edition) is an authoritative and comprehensive guide to one of the most frequently litigated statutes in India. Authored by S.P. Tyagi and revised by Dr. Rajesh Gupta and Prof. Gunjan Gupta, the book provides in-depth coverage of the provisions of the NI Act, with special emphasis on cheque dishonour cases under Section 138.
The commentary examines statutory presumptions under Sections 118 and 139, notice requirements, limitation periods, jurisdictional issues, burden of proof, and procedural compliance in criminal complaints. It offers clarity on compounding of offences, sentencing, and recent judicial developments.
A significant feature of this edition is its focus on modern banking challenges, including e-banking fraud, electronic transactions, and financial misconduct in digital payment systems. The book integrates case law analysis with practical litigation guidance, making it particularly useful for trial court advocates and banking law practitioners.
An essential reference for criminal lawyers, corporate counsel, financial institutions, and law students, this work combines doctrinal analysis with practical application to strengthen litigation strategy in cheque bounce and banking fraud cases.






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