Business law (negotiable instrument act ii)

Continued…
LAW RELATING TO NEGOTIABLE
INSTRUMENTS ACT

Negotiation may be defined as the process by which a
third party is constituted the holder of the instrument so
as to entitle him to the possession of the same and to
receive the amount due thereon in his own name.
According to section 14 of the Act, „when a promissory
note, bill of exchange or cheque is transferred to any
person so as to constitute that person the holder
thereof, the instrument is said to be negotiated.‟ The
main purpose and essence of negotiation is to make the
transferee of a promissory note, a bill of exchange or a
cheque the holder there of.
NEGOTIATION

Negotiation thus requires two conditions to be fulfilled, namely:
1. There must be a transfer of the instrument to another person;
and
2. The transfer must be made in such a manner as to constitute
the transferee the holder of the instrument.
Handing over a negotiable instrument to a servant for safe
custody is not negotiation; there must be a transfer with an
intention to pass title.

Negotiation may be effected in the following two ways:
1. Negotiation by delivery (Sec. 47): Where a promissory note or a
bill of exchange or a cheque is payable to a bearer, it may be
negotiated by delivery thereof.
Example: A, the holder of a negotiable instrument payable to
bearer, delivers it to B‟s agent to keep it for B. The
instrument has been negotiated.
MODES OF NEGOTIATION

2. Negotiation by endorsement and delivery (Sec. 48): A
promissory note, a cheque or a bill of exchange payable to order
can be negotiated only be endorsement and delivery. Unless the
holder signs his endorsement on the instrument and delivers
it, the transferee does not become a holder. If there are more
payees than one, all must endorse it.
MODES OF NEGOTIATION

Bills, notes and cheques represent debts and as such have been
held to be assignable without endorsement. Transfer by
assignment takes place when the holder of a negotiable
instrument sells his right to another person without endorsing it.
The assignee is entitled to get possession and can recover the
amount due on the instrument from the parties thereto. Of the
two methods of transfer of negotiable instruments
discussed, transfer by negotiation is recognised by the Negotiable
Instrument Act.
ASSIGNMENT

1. Negotiation requires delivery only to constitute a transfer,
whereas assignment requires a written document signed by
the transferor.
2. Consideration is always presumed in the case of transfer by
negotiation. In the case of assignment consideration must be
proved.
3. In case of negotiation, notice of transfer is not necessary,
whereas in the case of assignment notice of the transfer
must be given by the assignee to the debtor.
NEGOTIATION AND ASSIGNMENT DISTINGUISHED

4. The assignee takes the instrument subject to all the defects
in the title of the transferor. Ifthe title of the assignor was
defective the title of the assignee is also defective. However,
in case of negotiation the transferee takes the instrument
free from all the defects in the title of the transferor. A holder
in due course is not affected by any defect in the title of the
transferor. He may therefore have a better title than the
transferor.
5. In case of negotiation a transferee can sue the third party in
his own name. But an assignee cannot do so.
NEGOTIATION AND ASSIGNMENT DISTINGUISHED

Delivery is a voluntary transfer of possession from one person
to another. Delivery is essential to complete any contract on a
negotiable instrument whether it be contract of making
endorsement or acceptance. The property in the instrument
does not pass unless the delivery is fully completed. Section 46
of the Act provides that a negotiable instrument is not made or
accepted or endorsed unless it is delivered to a proper person.
For instance, if a person signs a promissory note and keeps it
with himself, he cannot be said to have made a promissory note;
only when it is delivered to the payee that the promissory note is
made.
IMPORTANCE OF DELIVERY IN NEGOTIATION

Delivery may be actual or constructive. Delivery is actual when
it is accompanied by actual change of possession of the
instrument.
Constructive delivery is effected without any change of actual
possession.
IMPORTANCE OF DELIVERY IN NEGOTIATION

The word „endorsement‟ in its literal sense means, writing on
the back of an instrument. But under the Negotiable
Instruments Act it means, the writing of one‟s name on the
back of the instrument or any paper attached to it with the
intention of transferring the rights therein. Thus, endorsement
is signing a negotiable instrument for the purpose of
negotiation. The person who effects an endorsement is called
an „endorser‟, and the person to whom negotiable instrument is
transferred by endorsement is called the „endorsee‟.
ENDORSEMENT

The following are the essentials of a valid endorsement:
1. It must be on the instrument. The endorsement may be on the
back or face of the instrument and if no space is left on the
instrument, it may be made on a separate paper attached to it
called allonage. It should usually be in ink.
2. It must be made by the maker or holder of the instrument. A
stranger cannot endorse it.
ESSENTIALS OF A VALID ENDORSEMENT

3. It must be signed by the endorser. Full name is not
essential. Initials may suffice. Thumb-impression should be
attested. Signature may be made on any part of the
instrument. A rubber stamp is not accepted but the
designation of the holder can be done by a rubber stamp.

4. It may be made either by the endorser merely signing his name
on the instrument (it is a blank endorsement) or by any words
showing an intention to endorse or transfer the instrument to a
specified person (it is an endorsement in full). No specific form
of words is prescribed for an endorsement. But intention to
transfer must be present. When in a bill or note payable to order
the endorsee‟s name is wrongly spelt, he should when he
endorses it, sign the name as spelt in the instrument and write the
correct spelling within brackets after his endorsement.

5. It must be completed by delivery of the instrument. The
delivery must be made by the endorser himself or by somebody
on his behalf with the intention of passing property therein.
Thus, where a person endorses an instrument to another and
keeps it in his papers where it is found after his death and then
delivered to the endorsee, the latter gets no right on the
instrument.

6. It must be an endorsement of the entire bill. A partial
endorsement i.e. which purports to transfer to the endorse a
part only of the amount payable does not operate as a valid
endorsement.
If delivery is conditional, endorsement is not complete until
the condition is fulfilled.

The payee of an instrument is the rightful person to make the
first endorsement. Thereafter the instrument may be endorsed by
any person who has become the holder of the instrument. The
maker or the drawer cannot endorse the instrument but if any of
them has become the holder thereof he may endorse the
instrument. (Sec. 51).
The maker or drawer cannot endorse or negotiate an instrument
unless he is in lawful possession of instrument or is the holder
there of. A payee or endorsee cannot endorse or negotiate unless
he is the holder there of.
WHO MAY ENDORSE?

1.Blank (or general) : No endorsee is specified in an
endorsement ¡n blank. ¡t contains only the bare signature of the
endorser. A bill so endorsed becomes payable to bearer.
SPECIMEN: Motilal Poddar
2. Special (or ¡n full) : In such an endorsement, in addition to the
signature of the endorse rthe person to whom or to whose order
the instrument is payable is specified.
SPECIMEN: Pay to B, Batliwala or order.
S. Shroff
DIFFERENT TYPES OF ENDORSEMENTS

3. Restrictive : Such an endorsement has the effect of restricting
further negotiation and transfer of the instrument.
SPECIMEN: 1. Pay to A only S. Mukerjee
2. For the account of A only N. Aiyar
4. Conditional or qualified endorsement: Such an endorsement
combines an order to pay with condition.
SPECIMEN: Pay to A on safe receipt of goods.
V. Chopra

5. Sans Recourse : By adding these words after the
endorsement, the endorser declines to accept any liability on the
instrument of any subsequent party. Sometimes where an
endorser who so excludes his liability as an endorser afterwards
becomes the holder of the same instrument. In such a case, all
intermediate endorsers are liable to him.
6. Sans Frais : These words when added at the end of the
endorsement, indicate that no expenses should be incurred on
account of the bill.

7.Forged endorsement: The case of a forged endorsement is
slightly different. If an instrument is endorsed in full, it cannot
be negotiated except by an endorsement signed by the person to
whom or to whose order the instrument is payable, for the
endorsee obtains title only through his endorsement. If an
endorsement is forged, the endorsee acquires no title to the
instrument even if he is a bonafide purchaser. On the other
hand, if the instrument is a bearer instrument or has been
endorsed in blank, and there is a forged endorsement the holder
gets a good title because holder in such a case derives title by
delivery and not by endorsement. Bankers are specially protected
against forged endorsement under section 85 of the Act.

8. Facultative: When it is desired lo waive certain right, the
appropriate words are added to indicate the fact, e.g., “notice
of dishonor dispensed with”.

The legal effect of negotiation by endorsement and delivery is:
1. to transfer property in the instrument from the endorser to
the endorsee.
2. to vest in the latter the right of further negotiation, and
3. a right to sue on the instrument in his own name against all
the other parties (Section 50).
EFFECTS OF ENDORSEMENT

When the holder of a negotiable instrument, without the
consent of the endorser destroys or impairs the endorser‟s
remedy against prior party, the endorser is discharged from
liability to the holder to the same extent as if the instrument had
been paid at maturity (Section 40).
CANCELLATION OF ENDORSEMENT

„Negotiation back‟ is a process under which an endorsee comes
again into possession of the instrument in his own right. Where
a bill is re-endorsed to a previous endorser, he has no remedy
against the intermediate parties to whom he was previously
liable though he may further negotiate the bill.
NEGOTIATION BACK

Continued…
RIGHTS AND LIABILITIES OF
PARTIES
By: - Gaurav Chettri

Holder in due course gets the following right under the Act:
1.Holder in due course can file a suit in his own name against
the parties liable to pay. He is deemed prima facie to be a holder
in due course(Sec118).
2.Every prior party to the instrument is liable to a holder in due
course until the instrument is duly satisfied(Sec36).
RIGHTS AND LIABILITIES OF PARTIES

3.Even if the negotiable instrument is made without
consideration, if it gets into the hand of the holder in due
course, he can recover the amount on it from any of the prior
parties thereto.
4.The person liable cannot plead against the holder in due
course that the instrument had been lost or was obtained by
means of an offence or fraud or for an unlawful
consideration(Sec58).

5. The validity of the instrument as originally made or drawn
cannot be denied by the maker or drawer of a negotiable
instrument or by acceptor of a bill of exchange for honor of
the drawer(Sec120).
6. The other parties liable to pay cannot plead that the delivery
of the instrument was conditional or for a specific purpose
only(Sec46).

1.Liability of drawer: -
The drawer of a bill of exchange or a cheque is bound, in case
of dishonor by the Drawee or acceptor thereof to
compensate the holder provided due notice of dishonor has
been given to, or received by the drawer. The drawer or maker
of a promissory note is personally responsible to the holder
thereof. The liability of a drawer arises only when he has
received the notice of dishonor from the holder. Omission of
the notice would discharge the drawer form the liability on the
negotiable instrument. Drawer may exclude the liability by
adding the words 'without recourse 'on the instrument.
LIABILITY OF PARTIES:

3.Liability of acceptor in case of forged instrument:
An acceptor of a bill of exchange, already indorsed is not
relieved from liability by reason that such an endorsement is
forged, if he knew or had reason to believe the endorsement
is forged, when he accepted the bill. The effect of this
section is that if the Drawee has no knowledge of forging
while accepting the bill, he is relieved from liability.
However, if he has knowledge that the endorsement is
forged and yet he accepts the bill, he cannot plead forgery
after such acceptance. He will be liable to pay the amount to
the holder and also to the real owner.
LIABILITY OF PARTIES

2. Liability of a maker of promissory note and acceptor of a bill
In the absence of a contract to the contrary, the maker of a
promissory note and the acceptor before maturity of a bill of
exchange are bound to pay the amount thereof at maturity
according to the apparent tenor of the note or
acceptance, respectively. The acceptor of the bill of exchange at
or after maturity is bound to pay the amount thereof to the
holder on demand. Indefault of such payment as aforesaid, such
maker or acceptor is bound to compensate any party to the note
or bill for any loss or damage sustained by him and caused by
such default.
LIABILITY OF PARTIES

CROSSING OF CHEQUES
By: - Kajal Kumar Modal

A Cheque is crossed generally when:
1. It has to transverse parallel lines marked across its face;
or
2. It bears an abbreviation “& Co.” between he traverse
parallel lines; or
3. It bears the word “Not Negotiable” between the two
parallel lines (Sec. 123)
CHEQUES CROSSED GENERALLY

A cheque crossed generally will be paid to the banker
through which it is presented. It is a direction to the Drawee
banker to pay the sum only through a banker. where a
cheque is generally crossed, the banker on who m it is drawn
shall not pay it otherwise than to a banker.

Where a cheque is crossed by two parallel transverse lines
and the name of the banker is written between the two
parallel lines, with or without words, „not negotiable‟ it is
called “special crossing”(sec.124). It may be noted that two
transverse lines are not necessary in special crossing. The
banker on whom it is drawn shall not pay it otherwise than
to a banker to whom it is crossed, or his agent for collection
(sec 126.).It will paid only when presented by the banker.
CHEQUE CROSSED SPECIALLY.
(SEC 124 & 126)

Any cheque issued in two names banker and party to
whom it is be credited will not fall on the category of
cheque which must be issued on the name of one party. The
name of the party to whom it is be credited is the payee and
the barker whose name appears on the cheque is the
collecting banker only.
CONTD.

A cheque cannot be crossed more than once
specially, except the banker on whom it is crossed specially
can crossed it again to his agent for purpose of collection
only. If the cheque is crosses specially more than once, the
banker has a right to refuse payment thereof.
PAYMENT OF CHEQUE CROSSED
SPECIALLY MORE THAN ONCE: (SEC
127)

Often cheques are crossed with two parallel transverse lines
and in between the two parallel lines the words “a/c payee”
or “a/c payee only” are written. This means that the
proceeds of the cheque are to be credited to the account of
the payee only. This type of crossing is called “restrictive
crossing ”. Insertion of words “a/c payee ” do not restrict
its negotiability. It serves a good protection to drawer from
loss or theft.
CHEQUES CROSSED A/C. PAYEE:

SPECIMENS OF CHEQUE CROSSED
A/C PAYEE OR RESTRICTIVE
CROSSING

A cheque crossed generally or specially may bear
additional words “not negotiable.” A person taking a cheque
crossed generally or specially bearing in either case of words
„not negotiable‟ shall not have and shall not be capable of
giving a better title to the transferee than that which the
person from whom he took it had.
CHEQUE BEARING ‘ NOT
NEGOTIABLE’

Crossing of cheque other than that authorized by the act is
unlawful. The following crossings are permissible.
1. Where a cheque is uncrossed, the holder may cross it
generally or specially.
2. Where a cheque is crossed generally, the holder may crossed
it specially.
3. Where a cheque is crossed generally or specially ,the holder
may adds the words “not negotiable”.
4. Where a cheque is crossed specially, the banker to whom it
is crossed may again cross it specially to another banker or
his agent, for collection.
CROSSING AFTER ISSUE (SEC 125)

A crossed bearer cheque can be negotiated by delivery
and, therefore, this is not absolutely safe. The crossed cheque
can be negotiated by endorsement and delivery only, which
affords greater safety than a crossed bearer cheque. A cheque
cannot be crossed specially more than once. There is only one
exception to this rule, for eg. only special crossing may require
second crossing and that too only in one case, for eg. Where
such a crossing is made, a banker may once again cross it in
favour of his agent for collection. The banker has a right to
refuse payment where a cheque is crossed more than once.
CONT……

DISHONOR OF CHEQUE
By: - Raj Roy

1. Funds are not properly applicable to the payment of the
cheque. For example, funds are subject to a lien, or bankers is entitled
to set-off.
2. Cheque is irregular or ambiguous cheque.
3. Customer becomes insolvent
4. Death, lunacy or insolvent of the customer and the banker
has notice of the same.
5. Post-dated cheque is presented before its ostensible date. It is
payable on the date mentioned on it but not before although
it is negotiable before the due date of payment.
WHEN BANKER IS JUSTIFIED IN DISHONOURING OF THE CHEQUE:

7. If the drawer‟s signature does not tally with his specimen
signature. If signatures on cheque or at least that of one of
joint signatures to cheque are not or is not genuine, there is
no mandate on bank to pay.
8. If the banker is not holding „sufficient funds‟ of the drawer
unless the banker has agreed to honour the cheque without
sufficient funds.
9. Cheque presented beyond the period of six months from the
date of issue.
CONTD..

10. If the customer countermands payment and
communicates the same to the bank properly. If the banker
pays in spite of drawer countermanding payment, the banker
cannot debit the amount to the account of the drawer.
Customer should countermand payment by notice in writing
to the banker giving correct particulars of the cheque.
Telegraphic message is not sufficient. The banker must
receive the notice of it before paying the cheque in ordinary
course.
11. Holder gives notice to the banker of loss of cheque.
CONTD..

11. If the cheque is not presented within the usual banking
hours.
12. Where the cheque is drawn of another branch office of the
same bank where the customer dose not have an account.
13. Where a garnishee order has been issued by Court
attaching customer‟s balance [ Garnishee is a person liable to pay
the debt on behalf of the judgement debtor. ]
CONTD..

BANKER CUSTOMER
RELATIONSHIP
By : - Deepak Kumar Singh

Banking has been defined as “Accepting for the purpose of
lending or investment of deposits or investment from he
public, repayable on demand or otherwise and withdrawal by
cheque, draft, order or otherwise.
WHAT IS BANKING

A banker is a dealer in capital or more properly a dealer in
money.
He is intermediate party between the borrow and the lender.
He borrows from one party and lends to another.
A customer is a person who maintains an account with the
bank, without taking into consideration the duration and
frequency of operation of his account.
WHAT IS BANKER AND CUSTOMER?

Debtor and creditor
When a customer deposit money with the bank, the bank
then is the debtors and the customer is the creditors.
Creditor and debtors
If customer is advanced loan then the banker become
creditor and customer is debtor.
GENERAL RELATIONSHIP

Principal and agent
The customer(principal) deposits cheque, drafts, dividends for
collection with the bank.
He also gives written instructions to the bank to purchase
securities, pay insurance premium, installment of loan etc on his
behalf.
When the bank performs such agency services, he becomes an
agent of his customers.
CONTD..

Bailer and Bailment relationship
A bailment relationship is the delivery of goods in trust. A
bank may accept the valuables of his customers such as
jewellery, documents, securities for safe custody.
In such cases the customer is the bailer and the bank is
bailee, which charges a very small amount for safe custody
of valuables.
CONTD..

Pawner and pawnee
When a customer pledge goods and documents as security
for advance he then become pawner(pledger) and the bank
becomes the pawnee(pledgee).
The pledged goods are to be returned intact to the pawner
after the debt is repaid by him.
CONT.

When a customer pledges a specific immovable property
with the bank as security for advance, the customer becomes
mortgager and the banker is mortgagee.
Banker as a trustee
The bank also acts as executor, attorney and guarantor for
his customer.
MORTGAGER AND MORTGAGEE

Rights of customers:
A customer who has deposited money can draw cheque on
his account up to to the extent of his credit balance or
according to overdraft limit sanctioned by the bank.
A customer has the right to sue the bank for compensation
if the bank fails to maintain secrecy of the account or
wrongful dishonor of his cheque.
RIGHTS AND DUTIES OF THE CUSTOMER TOWARDS THE BANKER.

It is the duty of the customer to present cheques and other
negotiable instruments during business hour of the bank.
The instruments of credit should be presented by the customer
with in due date from their dates of issue.
A customer must keep the cheque books issued by the bank in
safe custody. In case of theft or loss or forge in the account of
the cheque issue by him, it is duty of the customer to report the
matter immediately to the bank.
DUTIES OF CUSTOMER

Duties or obligation of a banker
To honor a customer cheque
The banker is to honor the cheque of customer‟s provided the
cheque are properly drawn, customer has balance to his
credit, the loan contract has been signed or there is no legal bar
attaching to customer fund.
It is the duty of the bank to abide by the standing orders of the
customers in making periodical payment on his behalf such as
club, library, insurance premium etc.
RIGHT AND DUTIES OF THE BANKER TOWARDS CUSTOMER

The bank owes a contractual duty not to disclose the
customer‟s financial position without his consent.
However the obligation of secrecy is not considered on the
following occasions.
a. When banker is required to give evidence in the court.
b. When there is national emergency and disclosure is
essential in the public interest.
c. When there are clear proofs of treason to state.
SECRECY OF THE CUSTOMER ACCOUNT

Right to set off:
It is a right of the banker to adjust his outstanding loans in the
name of the customer from his credit balance of any of the
account he is maintaining with the bank.
Right to charge interest, commission etc.
Right to lien
A banker has the right to retain the property belonging to
customer until the debt due from him has been paid.
RIGHTS OF A BANKER

DISCHARGE OF PARTIES
FROM LIABILITIES
By : - Abhijeet Dhoble

Discharge of instrument and discharge of parties from liability
is not the same. A party may be discharged from liability, but the
instrument may be yet in existence as the rights and obligations
of the other parties still exist, It is only when the party
ultimately liable on the instrument is discharged. Discharge of
one or more parties to the instrument does
not, therefore, discharge the instrument.. Discharge from
liability may be effected by operation of law or by agreement
between the parties [Union of India v. Kishorilal AIR 1959 SC
1362].
Parties may be discharged form liability on a negotiable
instrument in any of the following ways:
DISCHARGE OF PARTIES FROM LIABILITY

When a maker, acceptor or endorser makes payment on an
instrument in due course to the person entitled to receive
payment in accordance with the apparent tenor of the
instrument in good faith and without negligence, discharges
the parties to the instrument
1. BY PAYMENT [SEC. 82(C)]

When the holder or his agent cancels or strikes out the name
of the acceptor or indorser with intention to discharge him,
such party is discharged from liability to the holder and to all
subsequent parties. Cancellation by mistake does not
discharge the party. It must be intentional. Cancellation must
be legible and apparent on the face of the instrument.
2. BY CANCELLATION [SEC. 82(A)]

Where the holder discharges or releases the maker, acceptor
or indorser, such party receiving notice of discharge is
discharged to the holder and to all subsequent parties.
Holder may, therefore, discharge any one of the parties by
agreement, renunciation or by accord and satisfaction.
3.BY RELEASE [SEC. 82(B)]

a) Allowing Drawee more than 48 hours: (Sec. 83) – By this
all previous parties not consenting to such allowance are
thereby discharged from liability to such holder.
b) Parties not consenting to qualified or limited acceptance:
(Sec. 86) – If the holder of a bill exchange accept
qualified acceptance, all previous parties whose consent
to such qualified acceptance is not obtained are
discharged, unless the holder gives a notice thereof and
the parties give their assent to such qualified acceptance.
3.BY DEFAULT OF THE HOLDER:

C) Delay in presentment of cheque and drawer damaged
thereby: (Sec. 84) – When the holder of the cheque does not
present the cheque for payment with in a reasonable time of
its issue and the drawer suffers actual damage, the drawer is
discharged to the extent of such damage.
D) Delay in presentment for payment: - When the instrument is
not presented for payment with in reasonable time.
E) Failure to give notice of dishonour: - When the holder fails
to give notice of dishonour to all previous parties where
necessary.
CONTD..

Any material alteration of a negotiable instrument renders the
same avoid as against any one who is a party thereto at the time
of making such alteration and does not consent thereto, unless it
was made in order to carry out common intention of the original
parties. Any such alteration if made by endorsee discharges the
indorser from all liability to him in respect of the consideration
thereof.
Material alteration without consent of the other parties thereto
renders the alteration void and discharges the parties to the
instruments because by alteration the identity of the instrument
is destroyed. Accidental alteration does not render a document
invalid.
5. BY MATERIAL ALTERATION
[SEC. 87 - 89]

Where a holder of a negotiable instrument without consent
of the indorser, destroy or impairs the indorser‟s remedy
against a prior party, the indorser is discharged from his
liability to the holder to the same extent as if the instrument
had been paid at maturity.
6. HOLDER DESTROYING
INDORSER’S REMEDY: [SEC. 40]

7. DRAFT INDORSED BY PAYEE:
[SEC. 85 (A)]
Where any draft, that is, an order to pay money, drawn by
one office of a bank upon another office of the sane bank
for a sum of money payable to order on demand, purports
to be endorsed by or on behalf of the payee, the bank is
discharged by payment in due course. Draft are drawn by
one branch of a bank upon its another branch. The account
of the customer is debited ad the amount is transferred to
another branch of bank on which the draft is drawn. When
payment is made by the branch office of the bank upon
which it is drawn, to the payee or to the person endorsed by
the payee, the bank is discharged.

Where a cheque is payable to order the Drawee is discharged
by payment in due course. Where a cheque is originally
expressed to be payable bearer, the Drawee is discharged by
payment in due course to the bearer thereof. Banker will be
Discharged only when payment is made in due course.
8. DISCHARGE OF DRAWEE
(BANKER) OF A CHEQUE: [SEC. 85]

9. BY OPERATION OF LAW
Parties to the instrument are also discharged by operation of
law under following circumstances: -
I. By an order of the insolvency Court discharging the
insolvent.
II. When debt under the bill is merged into the judgement
debt.
III. By Remedy becoming time-barred.

CAMPUS OVERVIEW
907/A Uvarshad,
Gandhinagar
Highway, Ahmedabad –
382422.
Ahmedabad Kolkata
Infinity Benchmark, 10th
Floor, Plot G1,
Block EP & GP,
Sector V, Salt-Lake,
Kolkata – 700091.
Mumbai
Goldline Business Centre
Linkway Estate,
Next to Chincholi Fire
Brigade, Malad
(West), Mumbai – 400 064.

Business law (negotiable instrument act ii)

Business law (negotiable instrument act ii)

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