Case of Sri Om Sales vs Abhay Kumar, SC Delhi Judgement Dated 19th December 2025. The apex court ruled that the presumption under Section 139 of the Negotiable Instruments Act is a cornerstone of the legislative scheme to enhance the credibility of negotiable instruments. Any defence regarding the absence of a debt or liability is a factual assertion that must be proved by evidence during trial, where the accused can cross-examine witnesses and lead their own evidence to rebut the statutory presumption.