धारा 48

Section 48 of the Negotiable Instruments Act, 1881, provides that an acceptance is not invalid merely because it is not made at the proper place. The section states that 'an acceptance is not invalid merely because it is not made at the proper place'. The section further explains that the holder of the bill is not bound to take notice of an irregularity as to the place of acceptance. The Delhi High Court has held in 'Punjab National Bank vs. R.C. Gupta' (2001) that an irregularity as to the place of acceptance does not affect the validity of the acceptance.