in138Where 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 withQuestions raising in 138 ni act cases at the time of judgement Key Questions in Section 138 NI Act Cases at Judgment 1. Disputed Facts and Evidence