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Bangalore District Court

M/S.Pallmas Arts vs M/S.Magnum Enterprises on 15 October, 2015

  IN THE COURT OF THE XXV ADDL. CHIEF METROPOLITAN
             MAGISTRATE, AT BANGALORE

           Dated this the 15th day of October , 2015.

     Present: Sri. Shashikant B.Bhavikatti, B.Sc.L.L.B.,(Spl)
               XXV Addl. Chief Metropolitan Magistrate,
               Bangalore.

                       C.C.No.43995/2010

Complainant:               M/s.Pallmas Arts,
                           No.114, Pantharapalya,
                           Nayandanahalli,
                           Mysore Road,
                           Bangalore 39.
                           Rep.by its proprietor- Sri.Ashoek K.Taneja
                            (By Sri.Vishnumurthy -Adv.)
                               - Vs -
Accused:
                              1.M/s.Magnum Enterprises,
                              Export House,
                              Recognized by Govt.Of India,
                              No.11, Camac Street,
                              Kolkata - 700 017.
                              Rep.by its Partner-Sri.Aditya Banthia

                              2.Sri.Aditya Banthia,
                              Partner,
                              M/s.Magnum Enterprises,
                              Export House,
                              Recognized by Govt.Of India,
                              No.11, Camac Street,
                              Kolkata - 700 017.
                              (By Sri Harsha R.Londhe -Advocate)
                                        2              C.C.No.43995/2010




Offence complained of:          U/s. 138 of Negotiable Instruments Act.

Plea of accused:                Pleaded not guilty.
Final Order:                    Accused are Acquitted .
Date of order:                  .10.2015.

               JUDGMENT UNDER SEC.355 OF CR.PC


       The complainant filed this complaint under Sec.200 Cr.P.C.against

the accused for the offence punishable under Sec.138            Negotiable

Instruments Act (For short N.I.Act).


      2. The case of the prosecution is as under :

       The complainant       is manufacturer and exporter of ready made

garments and the accused No.1 is            one of the customers of the

complainant and accused No.2 is the partner of accused No.1.          The

accused had given the work order to the complainant for about 11,088

pieces of ladies top to stitch the same and deliver the same to them and

that the accused have fixed a price of Rs.65/- per piece amounting to

Rs.7,20,720/- . Further, as per the work order, the accused paid a sum of

Rs.3,20,000/- as advance and promised to pay the balance amount of

Rs.4,00,000/- after finishing the work. The complainant had stitched the

above said 11,088 pieces of ladies top and delivered the same to the
                                        3           C.C.No.43995/2010




accused. In pursuance of the above transaction, the accused     issued a

cheque bearing No.489750 dt.16.10.2009 for a sum of Rs.2,50,000/-

drawn on Canara Bank, Brabourne Road, Kolkata towards part paym`ent

requesting the complainant that they will pay the remaining balance

amount of Rs.1,50,000/- within 15 days. On presentation of the said

cheque for collection through Tamil Nadu Mercantile Bank Ltd, Bangalore

city, the same returned dishonoured for the reason "Payment Stopped by

the drawer " vide endorsement dt.05.02.2010. Hence, complainant got

issued a legal notice dt.03.03.2010. Inspite of service of notice,   the

accused failed to make payment of the        cheque amount. Hence, this

complaint.


       3. In pursuance of the process issued, the accused      appeared

before the court and he is on bail.


       4. Copy of the prosecution papers are furnished to the accused as

required under law.


       5. Plea under Sec.138 N.I.Act is framed , read over and explained

to   the accused in vernacular.       The accused pleaded not guilty and

claimed the trial.
                                        4          C.C.No.43995/2010




       6. On behalf of the complainant, its Proprietor namely Ashoek

K.Taneja got examined as PW 1 and got marked the documents at Ex.P.1

to Ex.P.16


       7. The incriminating circumstances found in the case of prosecution

against the accused is read over and explained to the accused in

vernacular. The accused denied the same.       On behalf of the accused,

the   accused No.2 himself        examined as DW1 and got marked the

documents at Ex.D.1 & Ex.D.2 .

        Heard arguments and perused the materials on record..


       8. The     learned counsel for the complainant     relies upon the

following catena of rulings.

        1. 2005 Crl.L.J.269
        2. 2006 Crl.L.J.4330.
        3. 2004 Crl.L.J.529.
        4. 2011(3) KCCR 1825.


The learned counsel for the accused relied upon the following catena of

rulings in support of his arguments.

          1. 2005 Crl.L.J. 269.
          2. 2006 Crl.L.J.4330.
          3. 2004 Crl.L.J.529.
          4. 2011 (3) KCCR 1825.
                                     5              C.C.No.43995/2010




   The principles relied upon by both the parties are made applicable to

   the facts and circumstances of the case wherever they are found

   applicable.


             Whether the complainant proves that the
             accused issued the cheque in favour of
             the complainant and             the same was
             dishonored and even after sending
             demand notice accused failed to pay the
             cheque amount and thereby guilty of the
             offence punishable under Section 138 of
             N.I.Act?
             is the point for determination.


                                    REASONS

      9. The date of cheque is 16.10.2009. The date of presentation and

return of the cheuqe is 05.02.2010. The reason for return is "Payment

stopped by the drawer". The date of notice is 03.03.2010, the date of

receipt of notice is 09.03.2010. The date of reply by the accused is

23.03.2010. The date of complaint is 22.04.2010.


      10.    According to the complainant    the accused towards part

payment of       due amount (Rs.4,00,000/-) out of the total amount of

Rs.7,20,720/- of which he had paid Rs.3,20,000/- as advance as per the

work order dt.05.09.2009, 05.10.2009 and 12.12.2009, issued the alleged

cheque for Rs.2,50,000/-      further promising to repay the remaining
                                      6              C.C.No.43995/2010




amount of Rs.1,50,000/- within 15 days to the complainant .           The

complainant presented the same for encashment to the account of the

accused on 05.02.2010. It came to be dishonored due to "Stop Payment"

instruction by the accused. Thus, according to the complainant         the

alleged   amount being part of legally enforceable payment for which the

accused    issued the alleged cheque       is legally enforceable debt and

thereby, it is the case of the complainant that the accused committed the

alleged offence.


      11. PW 1 in his evidence states that the accused placed work

order through invoice dt.05.09.2009 for supply of ladies blouse cut pieces

for a sum of Rs.21,18,880/-. Further, the accused placed another work

order/invoice   dt.05.10.2009 for a sum of Rs.6,78,716/- . Further, the

accused placed work order/invoice dt.12.12.2009 for a sum totally

amounting to Rs.7,20,720/-. The complainant supplied all the goods to

the accused through one        Harish Shetty. Out of Rs.16,18,316/-, the

accused paid Rs.12,17,858/- as per three invoices and there remained

Rs.4,00,458/- which is the due amount payable by the accused for supply

of the goods.      Further, the accused as per the invoice dt.12.12.2009

having given the work order of           stitching ladies top amounting to

Rs.7,20,720/- (out of which the accused paid Rs.3,20,000/- )as advance
                                     7              C.C.No.43995/2010




promised     to pay balance of Rs.4,00,000/- after completing the work .

Accordingly, the complainant stitched ladies top in order to deliver to the

accused company. The accused No.2 in pursuance of the said transaction

being the authorized partner of accused No.1 issued the alleged cheque

for Rs.2,50,000/- and it came to be dishonored due to "Stop Payment"

instruction by the accused. Thus PW 1 deposes that, the accused inspite

of receipt of legal notice issued by the complainant    failed to repay the

cheque amount. However, reply given by the accused is untenable.

Thus, PW 1 deposes that the accused committed the alleged offence.


      12.     It is the defence of the accused that on 08.10.2009 and

22.10.2009 (date of cheque) the accused is not at all liable to pay any

amount to the complainant as the accused had paid excess amount of

Rs.53,404/-    against the same.   Thus, it is the defence of the accused

that the complainant had excess amount with it belonging to the accused

as on the date of cheque. It is further defence of the accused that the

cheque amount is paid to the complainant           by way of RTGS on

22.10.2009     and that   a request for RTGS payments is made by the

complainant . Thus, it is the defence of the accused that there are

grounds for him to stop payment of the cheque. The amount paid by the

accused through RTGS is duly        credited to the bank account of the
                                     8              C.C.No.43995/2010




complainant which was done at special request of the complainant . The

reason shown for the same by the complainant is urgent need for the

said amount since the cheque No.489750       deposited and issued by the

accused would take its own time. Inspite of request made by the accused,

the complainant did not return the said cheque and so also some fabrics

and finished goods lying with it. On the other hand the complainant itself

is liable to pay Rs.1,57,397.73 to the accused in respect of debit note

issued by the accused as and when the occasion for the said debit arose .

Inspite of receipt of those debit notes, the complainant failed to make the

said payment to the accused with malafide intention. Apart from this, the

complainant had charged excess amount of Rs.10/-per piece in respect

of bulk pertaining to 11088 pieces.     On negotiations, the complainant

became liable to pay Rs.3,67,188/- to the accused for the cost of fabrics

and other charges and even debit note of the same is also issued by the

accused and duly received by the complainant.        Even the debit note

pertaining to the excess amount charged by the complainant         is also

received by the complainant    without any objections.   In February 2010,

the accused requested for the balance quantity of the goods and so also

the due amount payable by the complainant by issuing a ledger account

to the complainant , but, the complainant failed to pay the same. On the

other hand, the complainant having held the stocks belonging to the
                                       9              C.C.No.43995/2010




accused illegally to cause wrongful loss to the accused, suppressing

material fact, has come up with this criminal case by fabricating the

documents.


       13.   Thus, according to the accused there are        debit notes

dt.17.11.2009, 29.12.2009 and 15.01.2010 issued towards the liability of

the complainant to pay the contended amount pertaining to the said

debit notes. Thus, according to the accused the complainant is liable to

pay Rs.1,57,397.73 towards the debit notes, so also towards the goods

which are not returned back inspite of request for it.


       14. DW1 namely the 2nd accused in his evidence deposes that the

accused used to get prepared, the goods from the complainant out of the

raw materials, supplied by the former to the later. The complainant used

to prepare those goods and supply the same along with the bills to the

accused. The accused used to pay the bills supplied by the complainant

in respect of those goods.


       15.   DW1 further deposes that, the accused       paid the cheque

amount on line at the request of the complainant on 22.10.2009 and

stopped payment of the alleged cheque. He further deposes that       the

complainant wanted immediate encashment and therefore requested the
                                     10              C.C.No.43995/2010




accused to make payment through on line. Agreeing to the same the

accused made the said payment and asked the complainant to return the

alleged cheque. However, later on the accused came to know that the

complainant had issued the notice of dishonor of the said cheque without

returning it to the accused. He deposes that the accused is not liable to

pay the amount to the complainant. On the other hand, there is liability on

the complainant itself to pay the due amount of the accused.


         16. PW 1 in the cross examination states that the complainant is

an income tax assessee and that the liability of the accused is shown in

the income tax returns furnished for the relevant    period.   According to

PW1, the last transaction between the complainant and the accused is

during      October, 2009.    There is no hurdle for the complainant to

produce the income tax returns.     However, in further cross examination

he denies that the accused paid the cheque amount by way of RTGS

after issuance of legal notice. However, he     admits that    he received

RTGS on 22.10.2009. PW1 in further cross examination explains that

Ex.P.11 is Job Work Invoice dt.05.09.2009, Ex.P.10 and Ex.P.13 are

similar Job Work Invoices dt.05.10.2010 and 12.12.2009 According to

him, the cheque came to be issued by the accused in the mean time i.e

cheque dt.16.10.2009     namely Ex.P.1. However, the cheque is issued
                                     11              C.C.No.43995/2010




after raising those invoices. PW1 admits that he        raised the invoice

dt.12.12.2009 after issuing of the cheque after two months. Though

PW1 denies that he requested the accused to make the payment of the

cheque amount by way of RTGS, he voluntarily says that he had received

RTGS dt.22.10.2009 . He further denies that he misused the cheque even

though he had received the cheque amount through RTGS. However,

he explains that all payments have been made by the accused through

RTGS except the present cheque. It is brought on record in further cross

examination of PW 1 that the transaction in question pertains to a running

account standing in the name of the accused. However, he denies that the

accused is not liable to pay any amount after adjustment of all the

accounts. Thus, PW 1 sticks up to the stand that the accused is liable to

pay the cheque amount and denies that defective goods belonging to the

accused are still lying with him. He further denies that the products

supplied by the complainant to the accused were defective and that the

accused had issued debit bill to the tune of Rs.1,57,000/- towards liability

of the complainant.


      17. DW1 in cross examination explains that the complainant used

to convert the raw materials of the accused into finished goods and return

them back to the accused. He admits that there was custom between
                                     12              C.C.No.43995/2010




both of them for making payment after completed goods are returned

back to the accused. Further, it is      his say that   it was a continuous

process between both of them.


        18. It is brought on record in his further cross examination that

Ex.D1 indicates both the amounts pertaining to Ex.P.11 and Ex.P.12 and

so also the amount pertaining to Ex.P.13 . DW 1 refers the word

shown as "payment" in Ex.D.1 to be the word used to show that the

accused had made payment of the amount, through the bank account.

He admits that payment is shown to be made only through Canara Bank

account. It is further the evidence of DW1 that the word shown as "Debit

Note"    in Ex.D.1 shows the balance         payment to be made by the

complainant in favour of the accused.        He denies that the accused is

liable to pay Rs.3,67,188/- to the complainant as per the Debit Note. He

further denies that the accused is liable to pay Rs.4,00,458/- towards

balance to the complainant .    He further denies that the total amount

shown against the Debit Note in Ex.D.1 is the amount payable by the

accused as balance to the complainant .        However, he stated that the

Debit column in Ex.D.1 includes the payment made by the accused to the

complainant as well as the balance amount payable by the complainant

to the accused. Similarly according to him, the Credit column in Ex.D.1
                                      13             C.C.No.43995/2010




refers to the invoice amount paid to the accused. DW1 in further cross

examination admits Ex.P.11 to Ex.P.13 to be the invoice pertaining to the

work entrusted by the accused to the complainant. According to him as

per Ex.D.1, he has paid Rs.12,00,000/- to the complainant . He asserts

that he is not liable to pay any amount to the complainant and denies that

he is liable to pay Rs.4,18,316/- to the complainant . He further denies that

he had agreed to pay Rs.4,00,000/- to the complainant            during the

discussion held between them. He further denies that the cheque issued

by him for the alleged amount is towards part payment of the same.        He

further denies that he had told the complainant to pay the balance amount

excluding the cheque amount through RTGS. It is his say that the Debit

Note in Ex.D.1 also includes the amount pertaining to the defective goods

payable by the complainant. He       states that, Ex.D.1 is issued by his

Auditor on 21.02.2015. He states that he intimated the complainant orally

about the defective materials though not through the written notice. He

volunteers that the Debit Note also includes the raw material amount lying

with the complainant, so also the amount payable by the complainant for

not supplying the goods in time.    He further denies that RTGS payment

of Rs.2,50,000/- made by him is the previous balance payable by him to

the complainant and that it is not pertaining to the cheque amount. He
                                     14              C.C.No.43995/2010




further denies that he had purposely stopped the payment after issuing the

alleged cheque.


      19.    Learned counsel     for the complainant      submits that the

accused towards balance amount of Rs.4,00,000/- out of the work order

pertaining to the bulk of 11088 pieces of ladies top issued the disputed

cheque for Rs.2,50,000/- promising further to pay the remaining balance

amount within 15 days. When the cheque is presented for encashment, it

is dishonored for the reason "payment stopped" as instructed by the

accused.    The accused issued the said cheque towards part of legally

enforceable debt/liability which came to be dishonored at the instruction of

the accused himself, and, therefore, the accused having failed to make

payment inspite of its notice within the mandatory time, committed the

alleged offence. Thus, learned counsel for the complainant submits that

the case against the accused is proved beyond reasonable doubt.


      20. On the other hand, learned counsel for the accused submits

that there is excess amount as per the account extract produced by the

accused paid by the accused to the complainant by 08.10.2009.            He

submits that from the ledger account maintained by the accused, it is on

record that the accused paid      totally a sum of Rs.9,50,000/- through

Canara Bank on different dates commencing from 07.09.2010 till
                                     15             C.C.No.43995/2010




08.10.2009 which is an admitted fact.       Thus, Rs.53,404/- is excess

amount paid by the accused towards the invoices namely Ex.P.11 and

Ex.P.12.   Thus, the accused is not at all liable or was in due to the

complainant as on 08.10.2009, or 22.10.2009. Admittedly, the date of

cheque is 22.10.2009. Thus, the complainant had excess amount lying

with him belonging to the accused as on the date of the cheque.       The

work order as per the complaint averments amounted to Rs.7,20,720/-

and out of it admittedly, the accused had paid Rs.3,20,000/- . These are

the admitted facts.   In addition to that, as contended by the complainant

the cheque in question     had also been issued by the accused to the

complainant. He further submits that Rs.2,50,000/- namely the cheque

amount as per Ex.P.1 has been paid by the accused by way of RTGS on

22.10.2009 at the request of the complainant himself. Since the cheque

amount is paid, the accused was justified to stop payment of the disputed

cheque which was promised to be returned to him by the complainant .

However, without returning the cheque the complainant misused it .He

further submits that in view of the unsettled running account maintained

between both the parties, the accused is not liable to pay any due to the

complainant in view of the admitted facts. He submits       that advance

payment of Rs.3,20,000/- and RTGS payment               dt.22.10.2009 of

Rs.2,50,000/- are the admitted facts. The case of the complainant which
                                    16             C.C.No.43995/2010




is based upon Ex.P.13 if compared with the amount paid by the accused

exceeds     Rs.9,00,000/-    as against Ex.P.13 which is figured at

Rs.7,20,720/-. The disputed amount namely the cheque amount so also

the disputed balance amount if are added to the admitted amount, the

total comes to Rs.9,70,000/-     which exceeds the amount shown in

Ex.P.13. From the Ledger Extract produced by the accused, it is evident

that the accused paid Rs.3,00,000/-, Rs.2,00,000/-, Rs.1,00,000/-,

Rs.3,00,000/- and Rs.50,000/- through Canara Bank respectively on

07.09.2009, 12.09.2009, 15.09.2009, 06.10.2009 and 08.10.2009. Thus,

there is   excess amount of Rs.53,404/- paid     by the accused against

Ex.P.11 and Ex.P.12. Thus, as on 08.10.2009, the accused was not at all

due to the complainant, so also on 22.10.2009 namely the date of cheque.

He submits that the cheque amount is again paid by the accused through

RTGS on 22.10.2009, as requested by the complainant himself. The

unsettled running account in the sense pertains to various goods, raw

materials , rejected goods, defective goods etc lying with the complainant

during the course of business and value of the same are to be accounted

for. That is what the demand notice is suitably replied by the accused. He

further submits that there is about 2 months gap in Ex.P.1 and Ex.P.13.

He further submits that Ex.P.13 is the invoice dt.12.12.2009 which is

subsequent to the date of cheque - Ex.P.1. That itself shows that the
                                       17              C.C.No.43995/2010




story made by the complainant is a cooked up story. There is no nexus

between the cheque, demand notice when viewed from any angle. On the

other hand the cheque amount is already paid through RTGS and the

alleged invoice is much later to the cheque in question.          Further, the

transaction is commercial in nature which requires the books of account

maintained during the course of business, without which there cannot be

any conclusion about the presumption by virtue of Ex.P.1. With malafide

intention, the alleged cheque was presented two times in a gap of 4

months and the reason shown for both occasion is one and the same.

The transaction is civil in nature and therefore, the complaint is liable to be

dismissed.


       21. The case of the complainant is totally based upon the invoice

Ex.P.11 to Ex.P.13. Though the complainant is an income tax assessee,

no documents pertaining to the relevant period are produced . According

to PW 1 the last transaction that took place between both the parties was

during October, 2009. Neither the Sales Tax Returns nor the Income

Tax Returns relevant for Ex.P.11 to Ex.P.13 are produced by the

complainant . At the same time PW 1 in cross examination admits RTGS

payment dt 22.10.2009 made to him by the accused. In cross examination

of DW1 on the other hand, the complainant makes suggestion that RTGS
                                      18             C.C.No.43995/2010




payment of Rs.2,50,000/- made by the accused is           previous balance

payable by the accused. Thus, having admitted RTGS payment, there is

onus upon the complainant        to show that    admitted RTGS payment

dt.22.10.2009 is not pertaining to the present transaction. Admittedly as

brought on record the nature of transaction between both the parties is

through running account.     DW1 denies that said amount is previous

balance payable by him. On the other hand it is the explanation of DW1

that he had paid that amount after issuing the cheque as the complainant

had requested him to pay through RTGS due to some urgency.                Thus,

there is onus upon the complainant to explain the payment made by the

accused on 22.10.2009.      It is his case, the cheque     is dt.16.10.2009.

Further, the alleged invoice - Ex.P.13 is dt.12.12.2009 which is raised after

two months of the alleged cheque dt.16.10.2009.           According to the

complainant the accused was in due of Rs.7,20,720/- in respect of bulk

quantity of 11088 pieces as per work order.        The said invoice itself is

dt.12.12.2009.   As per the documents produced by the complainant

himself, there are no averments       made by the complainant        in     the

complaint about Ex.P.11 and Ex.P.12. Even nothing is stated by PW 1 in

the Sworn Statement about Ex.P.11 and Ex.P.12.             However, in the

chief examination, it is the case set forth by the complainant through

PW1 that    the due amount      of Rs.4,00,458/- is arrived at     including
                                     19              C.C.No.43995/2010




Ex.P.11 to Ex.P.13 after deducting the amount of Rs.12,17,858/- paid by

the accused.    Thus having kept quite in the complaint and the sworn

statement about Ex.P.11 and Ex.P.12, the complainant comes up with a

story that the amount payable by the accused includes the amount

pertaining to Ex.P.11 and Ex.P.12        apart from Ex.P.13.   Even in the

demand notice     this story which is deposed by PW 1 in the chief

examination regarding Ex.P.11 and Ex.P.12 is not narrated so as to make

the accused aware of the necessary information.       It is the evidence of

PW 1 that the complainant supplied the goods to the accused through

one Harish Shetty. Out of the total amount of Rs.16,18,316/- according to

PW 1, the accused paid Rs.12,17,858/- as per three invoices and

balance amount is approximately Rs.4,00,000/-.         Ex.P.11 pertains to

05.09.2009 while Ex.P.10 to 05.10.2009. The date of cheque is

16.10.2009.    Thereafter,   Ex.P.13 pertains to 12.12.2009.       At one

instance, it is the case of the complainant that the amount shown in

Ex.P.13 pertains to bulk of 11088 pieces and at another instance, it is his

case that out of three invoices, the accused was liable to pay

approximately Rs.4,00,000/- and that the accused issued the alleged

cheque towards part payment of the same. The question arises here to

see what is the nexus between the alleged cheque which is dt.16.10.2009

and Ex.P.13, the invoice which is dt.12.12.2009. As regard Ex.P.11 and
                                    20              C.C.No.43995/2010




Ex.P.12 , the complainant has not produced any thing on record except

those invoices as to how the figure of Rs.4,00,000/- to be due by the

accused came to be calculated.          When admittedly there is running

account between both the parties and when the complainant impliedly

admits the same, then there should be account maintained for it in the

form of addition and deduction.   Except the invoice, nothing is produced

by the complainant as to how approximately amount of Rs.4,00,000/-

became due to be payable by the accused.        As on the date of cheque,

there is nothing on record to show that the cheque amount was the

alleged debt payable by the accused.      This is because Ex.P.13 which is

the material document pertaining to the alleged bulk is subsequent to the

date of cheque i.e after a gap of about 2 months of the date of cheque.

The question is whether the complainant is able to establish that the

cheque amount became due as on 12.12.2009 assuming that the cheque

was issued for security purpose.        Even for the same the complainant

simply relies on Ex.P.13, the invoice without production of any convincing

material as to how the cheque amount shown in prior dated cheque

became due to be payable by the accused on 12.12.2009.        At the same

time PW 1 admits the RTGS payment dt.22.10.2009 and the evidence of

DW 1 that he had paid the said amount at the request of the complainant

becomes appreciable      here in the circumstance.         If that fact is
                                      21           C.C.No.43995/2010




considered,   Ex.P.13, the invoice    becomes irrelevant in view of the

allegation made in the complaint.     In cross examination of DW1 , the

complainant    himself makes suggestion that Ex.D.1        indicates both

amount pertaining to Ex.P.11 and Ex.P.12 and so also Ex.P.13. As per

Ex.D.1, the payment is made only through Canara Bank account.          As

regards DW1, the Debit Note in Ex.D.1 shows the balance payable by the

complainant to the accused. He denies that the accused himself is liable

to pay the amount shown at Debit Note as, balance to the complainant .

According to DW 1 he paid Rs.12,00,000/- to the complainant and he

denies that he is liable to pay the alleged amount. Another suggestion is

made in the cross examination of DW 1 that there was discussion held

between both the parties and as per the discussion, the accused had

agreed to pay Rs.4,00,000/- to the complainant .         However,     this

suggestion is denied by DW1. This suggestion is also devoid of the details

when those discussions were held and what was the              terms and

conditions of the same.      Again, this is a new     story made by the

complainant during the cross examination of DW1. At the same time it is

the suggestion made by the complainant that RTGS payment allegedly

made is previous balance payable by the accused to the complainant.

This is not at all the case of the complainant when seen through the

pleading made in the notice and the complaint.
                                     22              C.C.No.43995/2010




       22. On the other hand when viewed from the angle of the accused,

there is onus upon the complainant to show that Ex.D.1 and Ex.D.2

namely the ledger extracts are falsified. The complainant              makes

suggestion that the accused is liable to pay the amount shown against

the debit note in Ex.D.1 which is denied by DW 1. As against this no

adverse material is placed by the complainant       in support of the said

suggestion    showing the liability of the accused in respect of the said

debit note shown in Ex.D.1. On the other hand it is the evidence of DW 1

that the said debit note pertains to        the balance payable by the

complainant to the accused. This is one aspect. Ex.D.1 and Ex.D.2 as

argued by the counsel for the accused are to be looked into having

regard to the principles of preponderance as strict proof of the case of the

accused showing the circumstances is not required.      It is sufficient if the

accused shows that the case of the complainant is false in view of the

circumstances established by the accused by principles of preponderance

by probability.


       23. No doubt DW1 states that Ex.D.1 includes the debit column

which shows the payment made by the accused as well as the balance

payable by the complainant to the accused.         Admittedly, Ex.D.1 and
                                     23                 C.C.No.43995/2010




Ex.D.2 refers to a running account between the parties. What is shown in

Ex.D.1 as payment made by the accused reflects in Ex.D.2 namely the

ledger extract pertaining to Canara Bank. Similarly, the credit column in

Ex.D.1 refers to the invoice amount payable by the accused. Ex.D.1

refers to the material dt.12.12.2009 against which an amount of

Rs.7,20,720/- is shown as credit.        Prior to it    there is   debit note

dt.17.11.2009 as     per Ex.D.1 which is the amount payable by the

complainant     to the accused    including which the amount shown on

12.12.2009 is shown as credit payable by the accused. Similarly, the

word shown as payment in Ex.D.1 refers to the payment made by the

accused.      Even this also reflects in the ledger     extract pertaining to

Canara Bank.       Thus from Ex.D.1 on 22.10.2009, 8.10.2009 and

6.10.2009 there are payments made by the accused              which are the

material dates according to the complainant .     Thereafter on 17.11.2009

it appears that there existed a debit note which refers to the due of the

complainant payable to the accused. It is pertinent to note that the date

of cheque is in between these transactions i.e on 16.10.2009. Now, the

onus is upon the complainant         to show       that how approximately

Rs.4,00,000/- became due payable by the accused as on 16.10.2009.

As per the case established by the accused on 8.10.2009, excess amount

was lying with the complainant and again the cheque dt.16.10.2009 came
                                       24           C.C.No.43995/2010




to be issued. If    viewed from this angle, admitted fact that the accused

paid on 22.10.2009 by RTGS to the complainant        becomes relevant to

consider. To show that it is previous balance payable by the accused, the

complainant has not produced anything on record. Since RTGS payment

which is subsequent to the date of cheque within a span of one week paid

to the complainant      is an admitted fact by application of principle of

preponderance, it is necessary to hold that the accused had paid the

cheque amount through RTGS on 22.10.2009. Apart from this as per the

case of the accused an excess amount of Rs.53,404/- as against Ex.P.11

and Ex.P.12 was lying with the complainant. Then, there is serious onus

upon the complainant as to how the calculation is made that the accused

is liable to pay      approximately   Rs.4,00,000/- towards balance. The

question is whether the complainant is able to discharge this onus shifted

upon him.


       24. Since the complainant has not produced any documents as to

how the due amount payable by the accused is arrived at, Ex.D.1 at this

stage requires to be scrutinized in view of the arguments advanced by

the accused.       From the Ledger Extract - Ex.D.1, it appears that the

accused paid Rs.9,50,000/-       through Canara Bank commencing from

07.09.2009 to 08.10.2009 which is evident from          Ex.D1.   Thus on

08.10.2009,        excess amount of Rs.50,000/- was lying with the
                                    25             C.C.No.43995/2010




complainant. It is also an      admitted fact that on 22.10.2009, the

complainant     had received Rs.2,50,000/-   through RTGS.       Similarly

advance payment of Rs.3,20,000/- is also admitted. As against this there

is no material placed by the complainant to over come the payments

shown as made as per Ex.D.1. If it is the case of the complainant that the

accused is liable to pay the cheque amount as on the date of the cheque,

there is onus upon the complainant to establish the same as against

Ex.D.1 and Ex.D.2 that are produced on record. On the other hand, it is

the improved case of the complainant that RTGS payment dt.22.10.2009

is the previous balance, payable by the accused.      Even for the same,

there is no material placed by the complainant, but, the complainant

simply relies upon the alleged cheque which is much prior to the alleged

invoice which according to the complainant is payable by the accused.

No nexus is shown between Ex.P.1 and Ex.P.13 and so also between

Ex.P.13 and Ex.D.1. The payments made by the accused are reflected in

Ex.D.2 which goes to show that the complainant has failed to show the

existence of legally enforceable debt    as on the date of the alleged

cheque.


      25.     Admittedly as pleaded by the complainant apart from the

cheque amount, there is still balance of Rs.1,50,000/- payable by the
                                      26            C.C.No.43995/2010




accused.      Even it is also not   established except the bare statement

made by PW 1 in his evidence.       Therefore, the defence of the accused

that the cheque amount is paid by him through RTGS on 22.10.2009

becomes appreciable having regard to the circumstances of the case.

Thus, there is no material to accept the case of the complainant that the

cheque is issued towards     partial payment of the due amount. There is

no material placed by the complainant to over come Ex.D.1. Further, the

date of cheque is much prior to the date of the       invoice.   Even the

complainant      is also not able to establish that   the cheque amount

became due on the date of invoice- Ex.P.13 and also not adduced any

cogent or convincing material. Admittedly, the complainant is a statutory

body bound to maintain the books of account and in view of the specific

case of the complainant , the inspection of books of account becomes

necessary in circumstances of the case. However, the complainant has

not produced any thing pertaining to it. Thus, the defence established by

the accused in the circumstances of the case will have to be accepted

against the case of the complainant        which is devoid of any cogent

material.   Thus, it cannot be said that the complainant is able to prove

the alleged guilt beyond reasonable doubt against the accused.     Having

admitted the payment dt.22.10.2009, the complainant       was    not at all

expected to present the alleged cheque for encashment. By virtue of
                                        27            C.C.No.43995/2010




payment dt.22.10.2009, the alleged liability if at all seized to exist and no

case is      attracted under Sec.138 of      N.I.Act as made out by the

complainant against the accused. Accordingly, I answer the point for

determination in the "Negative".

          For the aforesaid reasons, I proceed to pass the following:-



                                   ORDER

Acting under Section 255 (1) of Cr.P.C, accused are hereby acquitted of offence punishable under Section 138 of Negotiable Instruments Act 1881.

The bail bond stands cancelled.

(Dictated to the Stenographer transcribed by her, corrected, revised and signed then pronounced by me in the open court on this the 15th day of October, 2015).

(Shashikant B.Bhavikatti) XXV A.C.M.M., BANGALORE.

ANNEXURE

1) LIST OF WITNESSES EXAMINED FOR THE COMPLAINANT:

P.W.1 : Sri.Ashoek K.Taneja.
2) LIST OF DOCUMENTS MARKED FOR THE COMPLAINANT:
      Ex.P1           :      Cheque.
      Ex.P1(a)        :      Signature of the accused.
                                  28           C.C.No.43995/2010




     Ex.P2 &3    :   Bank Endorsements.
     Ex.P4       :   Office copy of the legal notice.
     Ex.P5&6     :   Postal Receipts.
     Ex.P7       :   Under Certificate of Posting.
     Ex.P8&9     :   Postal acknowledgements.
     Ex.P10      :   Reply Notice.
     Ex.P11-13   :   Invoices.
     Ex.P14      :   Letter.
     Ex.P15&16 :     Work Orders.


3) LIST OF WITNESSES EXAMINED FOR THE ACCUSED:-
DW1 : Aditya Banthia.
4) LIST OF DOCUMENTS MARKED FOR THE ACCUSED:
     Ex.D1       :   Ledger Extract.
     Ex.D2       :   Statement of Account.




(Shashikant B.Bhavikatti) XXV A.C.M.M., BANGALORE.
29 C.C.No.43995/2010

DT.15.10.2015 For Judgment:

ORDER Acting under Section 255 (1) of Cr.P.C, accused are hereby acquitted of offence punishable under Section 138 of Negotiable Instruments Act 1881.
The bail bond stands cancelled.
XXV A.C.M.M., BANGALORE.