BIR SINGH VS MUKESH KUMAR 2019 – 4 SC 197 Section 139 mandates that unless the contrary is proved, it is to be presumed that the holder of cheque received the cheque of the nature referred to in section 138, for the discharge, in while or in part of any debt or other liability. However their presumption is rebuttable by proving to the contrary. Section 139 introduces an exception to the general rule as to the burden of proof and shifts the onus on the accused to prove by cogent evidence that there was no debt or liability mere denial or rebuttal by the accused was not enough.