in138Where To File A Case Under The S. 138 Offence? Liability Under The S. 138: If cheque delivered for collection through an account[34] In the event that the check is delivered for collection via an account, the case will be heard by a court withSupreme Court Judgments- Section 138 Negotiable Instruments Act, 1881Sec 138 NI Act - Accused Relies On Income Tax Returns To Show Complainant Did Not Have