Negotiable Instruments Act, 1881 - Section 138, 139 - Mere statement under section 313 is not a substantive evidence - There was no response by the accused at any stage either when the cheques were issued, or after the presentation to its banker, or when the same were dishonoured, or after the legal notices were served informing the appellant that both the cheques on being presented to its banker were returned with a note that it could not be honoured because of "insufficient funds" – When the complainant exhibited all these documents in support of his complaints and recorded the statement of three witnesses in support thereof, the accused has recorded her statement under Section 313 of the Code, but failed to record evidence to disprove or rebut the presumption in support of her defence available under Section 139 of the Act - The statement of the accused recorded under Section 313 of the Code is not a substantive evidence of defence, but only an opportunity to the accused to explain the incriminating circumstances appearing in the prosecution case of the accused - Therefore, there is no evidence to rebut the presumption that the cheques were issued for consideration.