1. The taking and receiving of anything in good part, and as it were a tacit agreement to a preceding act, which might have been defeated or avoided if such acceptance had not been made.-Bro. Abr. 2. Acceptance of a Bill of Exchange is defined by the Bills of Exchange is defined by the Bills of Exchange Act, 1882, 45&46 Vict c. 61 s. 61. s. 17, as 'the signification by the drawee of his assent to the order of the drawer'. It must be written on the bill, and signed by the drawee, whose mere signature is sufficient to charge him: and it must not express that the drawee will perform his promise by any other means than the payment of money. [Whart.] 3. "Acceptance in regard to a bill of exchange is a technical term. It does not mean "taking " or "receiving'". Acceptance of a bill of exchange is the signification by the drawee of his consent to comply with, and be bound by, the request contained in a bill of exchange directed to him, and is the drawee's agreement to pay the bill when it falls due. In commercial parlance acceptance of bill of Exchange is the drawee's signed engagement to honour the draft as presented. American Express Bank Ltd. v. Calcutta steel Co., (1993) 2 SCC199. 4. Acceptance of an evidence is not a term of art. It has an etymological meaning. It envisages exercise of judicial mind to the material on record. Acceptance of evidence by a court would be dependant  upon the facts of the case and other relevant factors. A piece of evidence in a given situation may be accepted by a court of law but in another it may not be. Cement Corpn. of  India Ltd. v. purya, (2004) 8 SCC 270. 5.In Byles on Bills, it, is said: "By acceptance, the drawee admits the signature and capacity of the drawer's and cannot, after thus giving the bill currency, be admitted to prove that the drawer's signature was forged. He moreover admits, and so does the maker of a promissory note, the then capacity of the payee to whose order the bill or note is made payable to indorse." " But, where the bill is drawn  in a fictitious name, the acceptor undertakes to pay to an indorsement  by the same hand." Pgillips v. IM Thurn, [L. R] 1 C.P. 463.