📖 generic · 12th TN - English Medium · COMMERCE · Page 201question

Characteristics of a Promissory Note · Part 2

Chapter 21: Chapter 22 · COMMERCE

due on . NAME: DATE: PROMISSORY NOTE .Number . Time of a Note . Date of a Note .

Payee . Maturity Date . Interest Rate . Maker .

Principle 12th Commerce Unit - - . . AM Sl. No.

Basic of Difference Bill of Exchange Cheque . Drawn A bill of exchange can be drawn on any person including a banker A cheque can be drawn only on a particular banker. . Payability It is payable on demand or on the expiry of a certain period.

It is payable on demand only. . Validity A bill made payable to bearer on demand is void by virtue of section of the RBI Act. A cheque drawn payable to bearer on demand is perfectly valid.

. Acceptance In case of time bill, acceptance by the drawee is necessary before he can be made liable on it. A cheque does not require any acceptance. .

Grace period Three days of grace are allowed while calculating the maturity date in the case of time bill. No days of grace are allowed in the case of a cheque for the simple reason that is always payable on demand. . Notice When a bill is dishonoured, notice of dishonour is necessary.

Notice is not necessary for a cheque. . Sets Foreign bills of exchange are drawn in sets of three. It is not so in case of cheque.

. Discounting A bill can be discounted with a bank. A cheque cannot be discounted. .

Stamping Bills are to be sufficiently stamped Cheques need not be stamped . Currency A bill can be drawn and payable in any currency. A cheque is payable only in home currency. .

Crossing A bill cannot be crossed A cheque can be crossed either generally or specially so as to ensure payment to the rightful owner. . Dishonour On dishonour of a bill there is a practice of noting and protesting No such thing is done on the dishonour of a cheque. .

Discharge from Liability The drawer of bills is discharged from liability if

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