131G. Presentment for acceptance is excused, and a bill of exchange may be treated as dishonoured by non-acceptance-(a) where the drawee is dead or is insolvent or is a fictitious person or a person not having capacity to contract by bill of exchange;(b) where, at the due date for presentment, the drawee cannot, after reasonable search, be found at the place at which the bill is to be presented;(c) where, after the exercise of reasonable diligence such, presentment cannot be effected;(d) where, although the presentment has been irregular, acceptance has been refused on some other ground.