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38. As to what this "relevant time" is, was a question that this Court was called to answer, inter alia, in N. Rangachari v. BSNL [N. Rangachari v. BSNL, (2007) 5 SCC 108 : (2007) 2 SCC (Cri) 460] . In this case, Data Access, a company had issued two cheques to BSNL, which were duly presented, but were dishonoured for insufficiency of funds. A complaint under Section 138 of the NI Act was filed. While BSNL held the Directors liable, the appellant, a Chairman in the company contended that he being a nominated Chairman and holding an honorary post in the Company, was never assigned with any of the company's financial or other business activities. He was the Chairman for name's sake and was never entrusted with any job or business or constituted a signing authority."