in138The object of introducing Section 138 in the Negotiable Instruments Act, 1881 (hereinafter referred to as NI Act) is to enhance the acceptability of cheques in the settlementWhere 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 with