X receives notices U/s 138 NI from some individuals who claim that he has liablilities against them and he had issued post dated cheques in their favour.
There is a list attached with the notice which states that there were 10 Cheques issued by X to 3 individuals and surprisingly one of the individuals among them is now deceased.
Now if X wants to register an complaint of theft etc against these individuals then can he or should he complaint against the deceased person??