What documents are commonly attached with a Section 138 cheque bounce complaint?

Common documents include the cheque or legally admissible copy/electronic record as applicable, bank return memo, statutory demand notice, proof of dispatch and service, supporting documents showing the legally enforceable debt or liability, and relevant authorization documents where the complainant is a company or other entity.

What information should be supplied when the accused is a company?

The complaint should identify the accused company, cheque particulars, reason for dishonour, legal notice details, and the specific role of each person sought to be made vicariously liable under Section 141 of the Negotiable Instruments Act.

Is Form 32 still the current MCA form for director changes?

No. Form 32 is a legacy form under the earlier company-law regime. Under the Companies Act, 2013 framework, Form DIR-12 is used for particulars of appointment, cessation and changes concerning directors and key managerial personnel.

Documents for Section 138 Cheque Bounce Complaint

Current legal framework: A cheque-bounce prosecution is governed principally by Sections 138 to 148 of the Negotiable Instruments Act, 1881. For a company or other covered entity, Section 141 deals with offences by companies, while Section 142 contains rules on cognizance, limitation and territorial jurisdiction.

Core documents to attach

The exact filing requirements can vary by court and by the facts of the case. Ordinarily, a complainant should keep and file the documents necessary to establish the cheque, dishonour, statutory demand, service of notice, the underlying legally enforceable debt or liability, and authority to institute the complaint.

Dishonoured cheque: the original cheque where filing practice requires it, or the appropriate copy/electronic record in accordance with the court's filing procedure.
Bank return memo / dishonour memo: showing the return of the cheque and the stated reason for dishonour.
Statutory demand notice: copy of the written demand notice issued to the drawer after receipt of information regarding dishonour.
Proof of dispatch: postal receipt, courier receipt, electronic dispatch record or other legally acceptable proof, depending on the mode used.
Proof concerning service: tracking report, acknowledgement, returned envelope, electronic delivery record or other material relevant to service or deemed service.
Debt / liability documents: invoice, agreement, loan record, account statement, purchase order, acknowledgment, ledger or other documents supporting the legally enforceable debt or liability.
Complainant's authorization: where the complainant is a company, firm, society or other entity, the board resolution, power of attorney, authorization letter or other authority relied on for filing and evidence.
Pre-summoning affidavit / evidence: affidavit and supporting material as required by the applicable procedure and filing rules of the court.
Company records where Section 141 is invoked: records showing the status and role of persons sought to be made liable for the company's offence, where relevant.

Important Section 138 time requirements

Section 138 applies subject to its statutory conditions. Broadly, the payee or holder in due course must issue the written demand notice within the period prescribed by Section 138 after receiving information from the bank regarding dishonour. The drawer then receives the statutory payment period stated in the provision. If payment is not made within that period, the complaint must be instituted within the limitation prescribed by Section 142, subject to the court's statutory power to condone delay where sufficient cause is shown.

Practical filing point: calculate limitation from the actual dates of dishonour information, demand notice, service/deemed service and expiry of the statutory payment period. Do not rely only on a generic checklist where limitation is close.

When the accused is a company

Section 141 of the Negotiable Instruments Act governs liability where the offence is committed by a company. Merely describing a person as a director is not, by itself, a substitute for the statutory requirements. The complaint should contain the necessary factual averments concerning the person's responsibility for the conduct of the company's business at the relevant time, subject to the distinct position of signatories and persons whose consent, connivance or neglect is specifically alleged.

The Supreme Court has continued to reiterate that there is no automatic or deemed criminal liability merely because a person held the office of director; the statutory requirements of Section 141 must be satisfied. The Court has also reiterated that a person who had resigned and severed connection with the company before the relevant offence cannot ordinarily be fastened with vicarious liability merely on the basis of an earlier directorship.

Company-case information sheet

The Delhi High Court in Sudeep Jain v. ECE Industries Ltd., Crl.M.C. No. 1821/2013 and connected matters, directed that specified information be placed before the Magistrate in company cheque-dishonour cases. The following updated checklist preserves the substance of that guidance:

Item	Information to provide
A	Name and particulars of the accused company.
B	Particulars of each dishonoured cheque, including payee/holder, drawer, cheque number, date, amount, bank/branch details and signatory.
C	Reason stated by the bank for dishonour.
D	Name and designation of each person sought to be vicariously liable and clear particulars of the role relied upon to attract Section 141.
E	Particulars of the statutory demand notice and the status/manner of service.
F	Particulars of any reply to the statutory notice.

Form 32 is now a legacy reference. The 2013 Delhi High Court judgment referred to Form 32 because that was the relevant corporate filing terminology under the earlier regime. Under the Companies Act, 2013 framework, Form DIR-12 is used for filing particulars of appointment, cessation and changes involving directors and key managerial personnel. For current complaints, use up-to-date MCA records where director status is material, while retaining legacy Form 32 records where they relate to the historical period in issue.

Territorial jurisdiction

Before filing, verify territorial jurisdiction under Section 142(2) of the Negotiable Instruments Act. Jurisdiction depends on the statutory banking circumstances, including whether the cheque is delivered for collection through an account and the relevant branch contemplated by the provision. The filing court should therefore be selected after checking the precise manner and place of presentation.

Official legal references

For the latest statutory text and company filing information, use official Government of India sources:

Negotiable Instruments Act, 1881 - India Code India Code - Central Acts MCA - Form DIR-12 Instruction Kit Ministry of Corporate Affairs Supreme Court of India eCourts Services

Final filing check

Confirm that the cheque was issued toward a legally enforceable debt or other liability.
Verify the date of dishonour and the bank's stated reason.
Verify timely issuance of the statutory demand notice.
Keep reliable proof of dispatch and service/deemed service.
Calculate the cause-of-action and complaint limitation dates carefully.
Confirm the correct territorial jurisdiction under Section 142(2).
For company cases, plead the statutory basis for liability of every person arrayed under Section 141 and attach relevant company-status records.
Comply with the local court's e-filing, affidavit, indexing, pagination, court-fee and document-format requirements.

Important: This page is a general document checklist. Court practice, e-filing requirements and the documents necessary to prove a particular debt or liability may vary with the facts and the jurisdiction.

Last reviewed and updated: 30 August 2026.

Documents Required for a Section 138 Cheque Bounce Complaint