धारा 23

According to Section 23 of the Negotiable Instruments Act, 1881, 'if there are several drawees, and they are not partners, each may accept it for himself and his own acts, but none of them can give a discharge for the others. If the drawees are partners, the acceptance must be made by all of them, and if one of them accepts it, he can give a discharge for all of them. If the drawees are partners and one of them is dead, the surviving partner or partners may accept the instrument, and such acceptance is valid. If the drawees are partners and one of them is incompetent to contract, the acceptance may be made by the other partner or partners, and such acceptance is valid.