Negotiable Instruments Act, 1881; Section 143A, 141- The drawer under Section 143A refers specifically to the issuer of the cheque, not the authorized signatories – Liability under Section 141 arises from the conduct or omission of the individual involved, not merely their position within the company – The distinction between legal entities and individuals acting as authorized signatories is crucial. Authorized signatories act on behalf of the company but do not assume the company’s legal identity. This principle, fundamental to corporate law, ensures that while authorized signatories can bind the company through their actions, they do not merge their legal status with that of the company. (Para 28-35)