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1. The present petition is filed under Section 397 read with Section 482 of the Code of Criminal Procedure, 1973 ('CrPC') against the judgment dated 24.05.2023 (hereafter 'impugned order') passed by the learned Additional Sessions Judge ('ASJ'), South West, Dwarka Courts, Delhi in CA No. 101/2021 titled Satish Kumar Jain vs. Jugal Kishore & Anr.

2. By impugned order, the learned ASJ dismissed the appeal filed by the petitioner against the judgment dated 07.03.2020 and order on sentence dated 28.08.2021, passed by the learned Metropolitan Magistrate ('MM'), Dwarka Courts, Delhi whereby the petitioner was convicted under Section 138 of the Negotiable Instruments Act, 1881 ('NI Act').

1. Petitioner has approached this Court under Section 34 of the Arbitration and Conciliation Act, 1996 („A&C Act') challenging the Order dated 13.05.2023, by which an application under Order I Rule 10 CPC filed on behalf of the Claimant (Petitioner-herein) seeking impleadment of Mr. Rajesh Kumar Srivastava as Respondent No.4 in the arbitration proceedings has been dismissed.

2. Shorn of unnecessary details, the facts leading to the filing of the present petitions are as under:-

1. Petitioner has approached this Court under Section 34 of the Arbitration and Conciliation Act, 1996 („A&C Act') challenging the Order dated 13.05.2023, by which an application under Order I Rule 10 CPC filed on behalf of the Claimant (Petitioner-herein) seeking impleadment of Mr. Rajesh Kumar Srivastava as Respondent No.4 in the arbitration proceedings has been dismissed.

2. Shorn of unnecessary details, the facts leading to the filing of the present petitions are as under:-

PRATHIBA M. SINGH, J.

1. This hearing has been done through hybrid mode.

2. The present CRL. MC. 4315/2023 filed by the Petitioner - Mr. Sanjeev Kumar under Section 482 of CrPC, arises out of a complaint being CT No. 2592/2018 filed by the Petitioner before the ld. CMM, South, Saket Courts, against his wife - Ms. Alka Singh and her family including her father- Mr. Viri Singh, her mother - Ms. Amar Kaur, her brother - Mr. Akhilesh Singh and her brother-in-law - Mr. Praveen Kumar.

1. The present appeals have been filed by the appellants against the judgment of conviction dated 13.03.2024 ('impugned judgment') passed by the learned Additional Sessions Judge ('ASJ'), Karkardooma Courts, New Delhi and order on sentence dated 08.05.2024 ('impugned order on sentence') in case arising out of FIR No. 302/2011 registered at Police Station Seema Puri for offences under Sections 302/308/323/34 of the Indian Penal Code, 1860 ('IPC').

2. The appellants, by the impugned judgment, were convicted for the offences under Sections 323/304(II)/308/34 of the Indian Penal Code. A tabular statement of the conviction rendered and the sentence imposed by the learned ASJ on the appellants is reproduced below from the impugned judgment. All the sentences were to run concurrently.

1. The present appeals have been filed by the appellants against the judgment of conviction dated 13.03.2024 ('impugned judgment') passed by the learned Additional Sessions Judge ('ASJ'), Karkardooma Courts, New Delhi and order on sentence dated 08.05.2024 ('impugned order on sentence') in case arising out of FIR No. 302/2011 registered at Police Station Seema Puri for offences under Sections 302/308/323/34 of the Indian Penal Code, 1860 ('IPC').

2. The appellants, by the impugned judgment, were convicted for the offences under Sections 323/304(II)/308/34 of the Indian Penal Code. A tabular statement of the conviction rendered and the sentence imposed by the learned ASJ on the appellants is reproduced below from the impugned judgment. All the sentences were to run concurrently.

These are appeals preferred by the assessee against orders of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter in short "the Ld.CIT(A)"), Delhi, dated 19.02.2024/20.02.2024 for the Assessment Year (hereinafter in short "AY") 2017-18.

2. First, will take up ITA No 701/Chny/2024 against Ld CIT(A) order dated 19.02.2024; and note that the main grievance of the assessee is against the action of the Ld.CIT(A) confirming the following actions of the AO (i) making an addition of Rs.19,28,069/- as unexplained money on ITA Nos.701, 743 to 745/Chny/2024 (AY 2017-18) M/s. Covai Marketing :: 2 ::

This is an appeal filed by the Assessee directed against the order of ld.Commissioner of Income Tax(Appeal)[NFAC], under section 250 of the Income tax Act, 1961 dated 28.06.2024 for A.Y.2019-20. The assessee has raised the following grounds of appeal :

"1. The Ld.CIT(A) has wrongly confirmed the disallowance of deduction of Rs.15,60,115/- claimed by the appellant u/s.80P(2)(a)(i) of the Income Tax Act, 1961.

2. Alternatively, the interest income earned by the appellant from the investments in a co-operative bank is also eligible for deduction under section 80P(2)(d) of the Income Tax Act, 1961.

3. The Appellant crave leave to add, delete, amend, alter, vary and/or withdraw all or any one of the above grounds of appeal."

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI "B" BENCH: NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI YOGESH KUMAR US, JUDICIAL MEMBER [Assessment Year : 2014-15] ITO, vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002.

PAN-AAIFD8766G APPELLANT RESPONDENT [Assessment Year : 2014-15] Discoveri Media Group vs ITO, C/o-S.L.Poddar & Co., Ward-1(4), Gokul Apartment, E-3A, Kantichandra Gurugram. Road, Bani Park, Jaipur, Rajasthan-302016. PAN-AAIFD8766G APPELLANT RESPONDENT [Assessment Year : 2015-16] ITO, Vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002. PAN-AAIFD8766G APPELLANT RESPONDENT [Assessment Year : 2015-16] Discoveri Media Group, vs ITO, 97B, Udyog Vihar, Phase-V, Ward-1(4), Gurgaon-122002. Gurugram. PAN-AAIFD8766G APPELLANT RESPONDENT Appellant by Shri S.L.Poddar, Adv. Respondent by Shri B. K.Singh, Sr.DR Date of Hearing 01.10.2024 Date of Pronouncement 12.11.2024 Page | 1

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI "B" BENCH: NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI YOGESH KUMAR US, JUDICIAL MEMBER [Assessment Year : 2014-15] ITO, vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002.

PAN-AAIFD8766G APPELLANT RESPONDENT [Assessment Year : 2014-15] Discoveri Media Group vs ITO, C/o-S.L.Poddar & Co., Ward-1(4), Gokul Apartment, E-3A, Kantichandra Gurugram. Road, Bani Park, Jaipur, Rajasthan-302016. PAN-AAIFD8766G APPELLANT RESPONDENT [Assessment Year : 2015-16] ITO, Vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002. PAN-AAIFD8766G APPELLANT RESPONDENT [Assessment Year : 2015-16] Discoveri Media Group, vs ITO, 97B, Udyog Vihar, Phase-V, Ward-1(4), Gurgaon-122002. Gurugram. PAN-AAIFD8766G APPELLANT RESPONDENT Appellant by Shri S.L.Poddar, Adv. Respondent by Shri B. K.Singh, Sr.DR Date of Hearing 01.10.2024 Date of Pronouncement 12.11.2024 Page | 1

1.      The present Revision Petition has been filed under Section 21(b) of the Consumer Protection Act, 1986 (the "Act") against order dated 05.12.2016, passed by the learned Gujarat State Consumer Disputes Redressal Commission, Ahmedabad ('State Commission') in FA No. 875/2014 wherein the State Commission allowed the Appeal filed by the OP against the District Consumer Disputes Redressal Forum, Navsari, ('the District Forum') order dated 28.11.2013 wherein the District Forum had allowed the complaint by the Petitioner.

2.      As per report of the Registry there is a delay of 91 days in filing of the Revision Petition. For the reasons stated in the Application seeking Condonation of delay, the same is condoned.

3.       The Complainant approached the Hon'ble National Consumer Disputes Redressal Commission with the following prayers:

"a) To compensate  the complainant for the actual loss suffered (amounting to Rs.1,03,83,335/-) and release the remaining claim amount for the loss due to fire amounting to Rs.60 Lakhs (Approximately) along with interest at the rate of 15% p.a. from the date of loss i.e. 22.05.2017 till its actual payment to the complainant.

b) To compensate and make payment of Rs.25,00,000/- as compensation on account of unfair trade practice, harassment, mental agony caused to the complainant by the misleading and negligent acts of respondent/Insurance Company and not paying the insurance claim at reinstatement value basis as specified in the insurance policy.

1.      The Appellant filed the instant Appeal under section 51(1) of the Consumer Protection Act, 2019 (hereinafter referred to as "the Act"), against the Order dated 22.07.2022 passed by the learned State Consumer Disputes Redressal Commission, Madhya Pradesh ("State Commission") in Consumer Complaint No. 83/2022, wherein the State Commission dismissed the Complaint.

2.      As per report of the Registry, there is 31 days delay filing the Appeal. For reasons stated in IA/9118/2022, the delay is condoned.

3.      For convenience, the parties in the present matter are being referred to as per position held in the Consumer Complaint.

4.      The brief facts of the case are that the complainant's husband, Dilip Kumar Singh, obtained an insurance policy from OP insurance company on 28.06.2015. On 16.08.2015, while returning from Omkareshwar to Ujjain during Kavad Yatra, he met with an accident near Baigram on the Indore-Khandwa road and died. Following his death, the complainant submitted a claim to OP insurance company. However, the same was rejected on the ground that material facts about previous health conditions of the deceased were not disclosed in the proposal form. Hence, complainant filed C.C. No. 83/2022.

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI "B" BENCH: NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI YOGESH KUMAR US, JUDICIAL MEMBER [Assessment Year : 2014-15] ITO, vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002.

PAN-AAIFD8766G APPELLANT RESPONDENT [Assessment Year : 2014-15] Discoveri Media Group vs ITO, C/o-S.L.Poddar & Co., Ward-1(4), Gokul Apartment, E-3A, Kantichandra Gurugram. Road, Bani Park, Jaipur, Rajasthan-302016. PAN-AAIFD8766G APPELLANT RESPONDENT [Assessment Year : 2015-16] ITO, Vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002. PAN-AAIFD8766G APPELLANT RESPONDENT [Assessment Year : 2015-16] Discoveri Media Group, vs ITO, 97B, Udyog Vihar, Phase-V, Ward-1(4), Gurgaon-122002. Gurugram. PAN-AAIFD8766G APPELLANT RESPONDENT Appellant by Shri S.L.Poddar, Adv. Respondent by Shri B. K.Singh, Sr.DR Date of Hearing 01.10.2024 Date of Pronouncement 12.11.2024 Page | 1

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI "B" BENCH: NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI YOGESH KUMAR US, JUDICIAL MEMBER [Assessment Year : 2014-15] ITO, vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002.

PAN-AAIFD8766G APPELLANT RESPONDENT [Assessment Year : 2014-15] Discoveri Media Group vs ITO, C/o-S.L.Poddar & Co., Ward-1(4), Gokul Apartment, E-3A, Kantichandra Gurugram. Road, Bani Park, Jaipur, Rajasthan-302016. PAN-AAIFD8766G APPELLANT RESPONDENT [Assessment Year : 2015-16] ITO, Vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002. PAN-AAIFD8766G APPELLANT RESPONDENT [Assessment Year : 2015-16] Discoveri Media Group, vs ITO, 97B, Udyog Vihar, Phase-V, Ward-1(4), Gurgaon-122002. Gurugram. PAN-AAIFD8766G APPELLANT RESPONDENT Appellant by Shri S.L.Poddar, Adv. Respondent by Shri B. K.Singh, Sr.DR Date of Hearing 01.10.2024 Date of Pronouncement 12.11.2024 Page | 1

This appeal by the assessee is against the final order of assessment passed by the Assistant Commissioner of Income Tax, Int.Tax Circle 2(1)(2), Mumbai, (the "AO" in short) under section 143(3) r.w.s.144C(13) of the Income Tax Act 1961 (the Act) dated 16.12.2021 for assessment year (AY) 2018-19. The assessee raised various grounds pertaining to the following issues -

2 ITA No. 235/Mum/2022

Delta Air Lines, Inc.

1. Denial of benefit of exemption under Article 8 of the India-USA Tax Treaty ('Treaty') - Ground No.1 (1.1, 1.2, 1.3, 1.4 & 1.5)

PRATHIBA M. SINGH, J.

1. This hearing has been done through hybrid mode.

CRL.A. 171/2022 & CRL.A. 160/2023

2. These are two appeals filed by the Appellant- Sanjev Kumar under Section 14A of the Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act, 1989 (hereinafter 'SC/ST Act'). The aforesaid appeals arise out of Complaint Case no. 592/2018 before the ld. ASJ, South, Saket Courts.

3. In CRL.A. 171/2022, the Appellant challenges the interim order dated 16th October, 2021, passed by the ld. ASJ, South, Saket Courts, in the aforesaid complaint case, whereby the application seeking summoning of SI Satish Lohia as an accused under Section 319 of CrPC was dismissed.

1. The present appeal has been filed under Section 374 (2) of the Code of Criminal Procedure, 1973 ('CrPC') challenging the judgment on conviction dated 18.11.2023 (hereafter 'the impugned judgment') and order on sentence dated 11.01.2024 (hereafter 'the impugned order on sentence'), passed by the learned Additional Sessions Judge, Tis Hazari Courts, Delhi, in SC No. 103/2017 (Old SC No. 39/2017) arising out of FIR No.732/2016, registered at Police Station Punjabi Bagh.

2. The learned Trial Court by the impugned judgment has convicted the appellant for the offences under Section 10 of the Protection of Children from Sexual Offences Act, 2012 ('POCSO Act'), Sections 354/354B of the Indian Penal Code, 1860 ('IPC'), Section 18 of the POCSO Act read with Section 6 of the POCSO Act, Section 511 of the IPC read with Section 376 of the IPC as well as Section 506 of the IPC.

PRATHIBA M. SINGH, J.

1. This hearing has been done through hybrid mode.

CRL.A. 171/2022 & CRL.A. 160/2023

2. These are two appeals filed by the Appellant- Sanjev Kumar under Section 14A of the Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act, 1989 (hereinafter 'SC/ST Act'). The aforesaid appeals arise out of Complaint Case no. 592/2018 before the ld. ASJ, South, Saket Courts.

3. In CRL.A. 171/2022, the Appellant challenges the interim order dated 16th October, 2021, passed by the ld. ASJ, South, Saket Courts, in the aforesaid complaint case, whereby the application seeking summoning of SI Satish Lohia as an accused under Section 319 of CrPC was dismissed.

YASHWANT VARMA, J.

1. The Commissioner of Income Tax (TDS) impugns the judgment rendered by the Income Tax Appellate Tribunal1 on 10 April 2017 Tribunal and which has principally held that the capital grant subsidy given by the respondent-assessee to its Concessionaires would not be subject to a withholding tax as contemplated under Section 194C of the Income Tax Act, 19612.

2. We had upon hearing learned counsels for respective sides on 19 March 2024 admitted the appeal on the solitary issue of deduction of tax at source. The said order is reproduced hereinbelow:-

YASHWANT VARMA, J.

1. The Commissioner of Income Tax (TDS) impugns the judgment rendered by the Income Tax Appellate Tribunal1 on 10 April 2017 Tribunal and which has principally held that the capital grant subsidy given by the respondent-assessee to its Concessionaires would not be subject to a withholding tax as contemplated under Section 194C of the Income Tax Act, 19612.

2. We had upon hearing learned counsels for respective sides on 19 March 2024 admitted the appeal on the solitary issue of deduction of tax at source. The said order is reproduced hereinbelow:-

ANISH DAYAL, J.

"Every saint has a past, every sinner has a future"

- Justice V.R Krishna Iyer.

These words resonate deeply in the assessment by this Court of the plea of premature release after 26 years of incarceration.

Signature Not Verified

Digitally Signed

By:MANISH KUMAR W.P.(CRL) 1485/2024 Page 1 of 58

Signing Date:12.11.2024

12:03:39

1. The petitioner seeks directions for setting aside the Minutes of Meeting of the Sentence Review Board ("SRB") held on 30th June 2023 rejecting the premature release of the petitioner and order dated 21 st November 2023 by which the Minutes of SRB were approved by the Hon'ble Lieutenant Governor, Delhi; ("LG"). Petitioner, therefore, seeks directions for premature release in FIR No.48/2001, PS Rajender Nagar for offences under Sections 302/186/353/34 of the Indian Penal Code, 1860 ('IPC'), Sections 25/27 of the Arms Act, 1959 and Section 68 of the Excise Act, 2009. Additionally, the petitioner prays that this Court frames guidelines to ensure that all decisions taken by the SRB are in consonance with the Delhi Prisons Rules, 2018 ("DPR").

‭ 1‬ ‭ ‭.R.BALAKRISHNAN, S/O.P.N.RAMAKRISHNAN RAO‬ P PARTNER, M/S.WOODLANDS JEWELLERS, WOODLAND JUNCTION,‬ ‭ M.G.ROAD, ERNAKULAM,, KOCHI-16.‬ ‭ 2‬ ‭ ‭/S.WOODLANDS JEWELLERS,‬ M KOCHI-16.‬ ‭ 3‬ ‭ ‭TATE OF KERALA, REPRESENTED BY‬ S THE PUBLIC PROSECUTOR, HIGH COURT OF KERALA,‬ ‭ ERNAKULAM.‬ ‭ ‭1 & R2 BY ADVS.‬ R SRI.JOHN BRITTO‬ ‭ SRI.C.A.RAJEEV‬ ‭ R3 BY PUBLIC PROSECUTOR SMT.SEENA C.‬ ‭ THIS‬‭ ‭ CRIMINAL‬‭ APPEAL‬‭HAVING‬‭ BEEN‬‭ FINALLY‬‭ HEARD‬‭ ON‬‭ 30.10.2024,‬ THE COURT ON 08.11.2024 DELIVERED THE FOLLOWING:‬ ‭ CRL.A NO. 1029 OF 2008‬ ‭ 2‬ ‭ 2024:KER:82742‬ ‭ ‭"CR"‬ ‭J U D G M E N T‬ ‭The‬ ‭complainant‬ ‭in‬ ‭CC‬ ‭No.238‬ ‭of‬ ‭2002‬ ‭on‬ ‭the‬ ‭file‬ ‭of‬ ‭Additional‬ ‭Chief‬ ‭Judicial‬ ‭Magistrate,‬ ‭Ernakulam,‬ ‭filed‬ ‭this‬ ‭appeal‬ ‭challenging‬ ‭acquittal‬ ‭of‬ ‭the‬ ‭accused,‬ ‭under‬ ‭Section‬ ‭138‬ ‭of‬ ‭the‬ ‭Negotiable‬ ‭Instruments‬ ‭Act‬ ‭(hereinafter‬ ‭referred‬ ‭as 'the NI Act'), as per judgment dated 31.05.2007.‬ ‭2.‬ ‭The‬ ‭complainant,‬ ‭M/s.Sree‬ ‭Gokulam‬ ‭Chit‬ ‭&‬ ‭Finance‬ ‭Company,‬‭is‬‭a‬‭Private‬‭Limited‬‭company‬‭having‬‭its‬‭registered‬ ‭office‬ ‭at‬ ‭Chennai‬ ‭and‬ ‭a‬ ‭branch‬ ‭office‬ ‭at‬ ‭MG‬ ‭Road,‬ ‭Ernakulam.‬ ‭The‬ ‭complainant‬ ‭is‬ ‭represented‬ ‭by‬ ‭its‬ ‭power‬ ‭of‬ ‭attorney‬ ‭holder,‬ ‭who‬ ‭is‬ ‭the‬ ‭Assistant‬ ‭Manager‬ ‭of‬ ‭that‬ ‭company.‬‭He‬‭is‬‭empowered‬‭to‬‭institute‬‭the‬‭complaint‬‭and‬‭to‬ ‭give‬ ‭evidence.‬ ‭The‬ ‭2nd‬ ‭accused‬ ‭is‬ ‭M/s.Woodlands‬ ‭Jewellers‬ ‭and‬ ‭the‬‭1st‬‭accused‬‭is‬‭its‬‭partner.‬‭Rs.2,13,000/-‬‭was‬‭due‬‭to‬ ‭the‬ ‭complainant,‬ ‭from‬ ‭the‬ ‭accused,‬ ‭towards‬ ‭future‬ ‭instalments‬ ‭of‬ ‭kuri‬ ‭transactions,‬ ‭which‬‭the‬‭2nd‬‭accused‬‭had‬ ‭subscribed‬ ‭with‬ ‭the‬ ‭complainant-company.‬ ‭Towards‬ ‭discharge‬‭of‬‭that‬‭debt,‬‭the‬‭1st‬‭accused‬‭issued‬‭Ext.P2‬‭cheque‬ ‭dated‬ ‭14.12.2001,‬ ‭assuring‬ ‭that,‬ ‭it‬ ‭would‬ ‭be‬ ‭encashed‬ ‭on‬ CRL.A NO. 1029 OF 2008‬ ‭ 3‬ ‭ 2024:KER:82742‬ ‭ ‭presentation‬ ‭before‬ ‭the‬ ‭Bank.‬ ‭The‬ ‭complainant‬ ‭presented‬ ‭that‬ ‭cheque‬ ‭for‬ ‭collection‬ ‭but‬ ‭it‬ ‭was‬ ‭dishonoured‬ ‭for‬ ‭the‬ ‭reason,‬ ‭'A/c‬ ‭transferred‬ ‭to‬ ‭suit‬ ‭file.‬ ‭No‬ ‭Balance.',‬ ‭as‬ ‭per‬ ‭Ext.P3‬ ‭memo.‬ ‭Complainant‬ ‭sent‬ ‭Ext.P5‬ ‭registered‬ ‭lawyer‬ ‭notice‬ ‭to‬ ‭the‬ ‭accused,‬ ‭and‬ ‭in‬‭spite‬‭of‬‭receipt‬‭of‬‭notice,‬‭they‬ ‭did‬ ‭not‬ ‭repay‬ ‭that‬ ‭amount,‬ ‭though‬ ‭a‬ ‭reply‬ ‭was‬ ‭sent‬ ‭with‬ ‭untenable contentions. Hence the complaint.‬ ‭3.‬ ‭After‬ ‭taking‬ ‭cognizance‬ ‭and‬ ‭on‬ ‭appearance‬ ‭of‬ ‭the‬ ‭accused‬ ‭before‬ ‭the‬ ‭trial‬ ‭court,‬ ‭particulars‬ ‭of‬ ‭offence‬ ‭were‬ ‭read‬ ‭over‬ ‭and‬ ‭explained,‬ ‭to‬ ‭which,‬ ‭they‬ ‭pleaded‬ ‭not‬ ‭guilty‬ ‭and‬‭claimed‬‭to‬‭be‬‭tried.‬‭Thereupon,‬‭PW1‬‭was‬‭examined‬‭and‬ ‭Exts.‬‭P1‬‭to‬‭P10‬‭and‬‭P10(a)‬‭were‬‭marked‬‭from‬‭the‬‭side‬‭of‬‭the‬ ‭complainant.‬ ‭On‬ ‭closure‬ ‭of‬ ‭complainant's‬ ‭evidence,‬ ‭the‬ ‭accused‬ ‭were‬ ‭questioned‬ ‭under‬ ‭Section‬ ‭313‬ ‭of‬ ‭Cr.P.C.‬ ‭They‬ ‭denied‬ ‭all‬ ‭the‬ ‭incriminating‬ ‭circumstances‬ ‭brought‬ ‭out‬ ‭in‬ ‭evidence‬ ‭and‬ ‭according‬ ‭to‬ ‭them,‬ ‭they‬ ‭subscribed‬ ‭chitty‬ ‭conducted‬ ‭by‬ ‭the‬ ‭complainant,‬ ‭which‬ ‭was‬ ‭terminated‬ ‭on‬ ‭12.11.1998.‬ ‭They‬ ‭paid‬ ‭the‬ ‭entire‬ ‭amount‬ ‭due,‬ ‭and‬ ‭thereafter‬ ‭their‬ ‭passbook‬ ‭was‬ ‭closed.‬ ‭Ext.P2‬ ‭cheque‬ ‭was‬ CRL.A NO. 1029 OF 2008‬ ‭ 4‬ ‭ 2024:KER:82742‬ ‭ ‭given‬ ‭by‬ ‭the‬ ‭accused,‬ ‭as‬ ‭a‬ ‭blank‬ ‭one,‬ ‭only‬ ‭as‬ ‭a‬ ‭security,‬ ‭when‬ ‭he‬ ‭bid‬ ‭the‬ ‭chitty.‬ ‭After‬ ‭closing‬ ‭the‬ ‭chitty,‬‭the‬‭accused‬ ‭demanded‬ ‭back‬ ‭the‬ ‭blank‬ ‭cheque‬ ‭given‬ ‭as‬ ‭security,‬ ‭but‬ ‭it‬ ‭was‬ ‭not‬ ‭returned,‬ ‭saying‬ ‭that‬ ‭it‬ ‭was‬ ‭kept‬ ‭in‬‭the‬‭head‬‭office‬ ‭at Madras. No defence evidence was adduced.‬ ‭4.‬‭On‬‭analysing‬‭the‬‭facts‬‭and‬‭evidence,‬‭and‬‭on‬‭hearing‬ ‭the‬ ‭rival‬ ‭contentions‬ ‭from‬ ‭either‬ ‭side,‬ ‭the‬ ‭trial‬ ‭court‬ ‭acquitted‬ ‭the‬ ‭accused,‬ ‭finding‬ ‭that‬ ‭the‬ ‭complaint‬ ‭was‬ ‭not‬ ‭properly‬ ‭instituted,‬ ‭as‬ ‭PW1-Assistant‬ ‭Manager‬ ‭was‬ ‭not‬ ‭properly‬ ‭authorised‬ ‭to‬ ‭file‬‭the‬‭complaint‬‭or‬‭to‬‭give‬‭evidence‬ ‭on‬ ‭behalf‬ ‭of‬ ‭the‬ ‭company.‬ ‭Moreover,‬ ‭the‬ ‭complainant‬ ‭failed‬ ‭to‬ ‭prove‬ ‭that,‬ ‭Ext.P2‬ ‭cheque‬ ‭was‬ ‭issued‬ ‭towards‬ ‭discharge‬ ‭of‬ ‭a‬ ‭legally‬ ‭enforceable‬ ‭debt.‬ ‭Aggrieved‬ ‭by‬ ‭the‬ ‭acquittal‬ ‭of‬ ‭the accused, the complainant has preferred this appeal.‬ ‭5.‬ ‭Heard‬ ‭learned‬ ‭counsel‬ ‭for‬ ‭the‬‭appellant‬‭and‬‭learned‬ ‭counsel for the respondents.‬ ‭6.‬ ‭Learned‬ ‭counsel‬ ‭for‬ ‭the‬ ‭appellant‬ ‭would‬ ‭contend‬ ‭that,‬ ‭since‬ ‭the‬ ‭complainant‬ ‭is‬ ‭a‬ ‭Private‬ ‭Limited‬ ‭company,‬ ‭which‬ ‭is‬ ‭an‬ ‭incorporeal‬ ‭body,‬ ‭only‬ ‭an‬ ‭employee‬ ‭or‬ CRL.A NO. 1029 OF 2008‬ ‭ 5‬ ‭ 2024:KER:82742‬ ‭ ‭representative‬‭of‬‭the‬‭company‬‭can‬‭prefer‬‭the‬‭complaint.‬‭The‬ ‭company‬ ‭becomes‬ ‭a‬ ‭de‬ ‭jure‬ ‭complainant‬ ‭and‬ ‭its‬ ‭employee‬ ‭or‬ ‭other‬ ‭representative‬ ‭representing‬ ‭the‬ ‭company‬ ‭in‬ ‭the‬ ‭criminal‬‭proceedings‬‭becomes‬‭the‬‭de‬‭facto‬‭complainant.‬‭In‬‭a‬ ‭complaint,‬ ‭with‬ ‭regard‬ ‭to‬ ‭dishonour‬ ‭of‬ ‭a‬ ‭cheque‬ ‭issued‬ ‭in‬ ‭favour‬ ‭of‬ ‭a‬ ‭company,‬ ‭for‬ ‭the‬ ‭purpose‬ ‭of‬ ‭Section‬ ‭142‬ ‭of‬ ‭the‬ ‭NI‬ ‭Act,‬ ‭the‬ ‭company‬ ‭will‬ ‭be‬ ‭the‬ ‭complainant,‬ ‭and‬ ‭for‬ ‭the‬ ‭purpose‬ ‭of‬ ‭Section‬ ‭200‬ ‭of‬ ‭the‬ ‭Criminal‬ ‭Procedure‬ ‭Code,‬ ‭its‬ ‭employee,‬‭who‬‭represents‬‭the‬‭company,‬‭will‬‭be‬‭the‬‭de‬‭facto‬ ‭complainant.‬ ‭A‬ ‭company‬ ‭can‬ ‭be‬ ‭represented‬ ‭by‬ ‭an‬ ‭employee,‬ ‭or‬ ‭even‬ ‭by‬ ‭a‬ ‭non-employee‬ ‭authorised‬ ‭and‬ ‭empowered,‬ ‭to‬ ‭represent‬ ‭the‬ ‭company‬ ‭by‬ ‭a‬ ‭resolution‬ ‭or‬ ‭a‬ ‭power of attorney.‬ ‭7.‬ ‭According‬ ‭to‬ ‭the‬ ‭appellant,‬ ‭Ext.P8‬ ‭extract‬ ‭of‬ ‭the‬ ‭resolution‬ ‭empowered‬ ‭PW1-Sri.A.T.K.Ajayan,‬ ‭who‬ ‭was‬ ‭the‬ ‭Assistant‬ ‭Manager‬ ‭of‬‭the‬‭company,‬‭to‬‭file‬‭the‬‭complaint‬‭and‬ ‭to‬ ‭give‬ ‭evidence.‬ ‭Ext.P8‬ ‭is‬ ‭the‬ ‭extract‬ ‭from‬ ‭the‬ ‭minutes,‬‭of‬ ‭the‬ ‭proceedings‬ ‭of‬ ‭the‬ ‭Board‬ ‭of‬ ‭Directors‬ ‭meeting,‬ ‭held‬ ‭on‬ ‭14.09.2000,‬ ‭at‬ ‭its‬ ‭corporate‬ ‭office‬ ‭at‬ ‭Chennai,‬ ‭which‬ CRL.A NO. 1029 OF 2008‬ ‭ 6‬ ‭ 2024:KER:82742‬ ‭ ‭authorised‬‭the‬‭Assistant‬‭Manager‬‭Sri.A.T.K.Ajayan,‬‭to‬‭do‬‭the‬ ‭following acts:‬ ‭'‭(‬ 1)‬ ‭To‬‭institute,‬‭commence,‬‭prosecute,‬‭carry‬‭on‬‭or‬ ‭defend any suit or legal proceeding,‬ ‭(2)‬‭To‬‭sign‬‭and‬‭verify‬‭all‬‭plaints,‬‭written‬‭statements‬ ‭and‬ ‭other‬ ‭pleadings,‬ ‭applications,‬ ‭affidavits,‬ ‭petitions‬ ‭or‬ ‭documents‬ ‭and‬ ‭produce‬ ‭them‬ ‭before any Court,‬ ‭(3)‬ ‭To‬ ‭appoint,‬ ‭engage‬ ‭and‬ ‭instruct‬ ‭any‬ ‭solicitor,‬ ‭Advocate‬ ‭or‬ ‭Advocates‬ ‭to‬ ‭act‬ ‭and‬ ‭plead‬ ‭and‬ ‭other‬ ‭wise‬ ‭conduct‬ ‭the‬ ‭case‬ ‭on‬ ‭behalf‬ ‭of‬ ‭the‬ ‭Company‬ ‭and‬ ‭to‬ ‭sign‬ ‭any‬ ‭Vakalathnama‬ ‭or‬ ‭other authority in this regard,‬ ‭(4)‬ ‭To‬ ‭give‬ ‭evidence‬ ‭on‬ ‭behalf‬ ‭of‬ ‭the‬ ‭Company‬ ‭in‬ ‭any Court of law, and‬ ‭(5)‬ ‭To‬ ‭do‬ ‭all‬ ‭other‬ ‭lawful‬ ‭acts,‬‭deeds‬‭and‬‭things‬‭in‬ ‭connection‬‭with‬‭filing‬‭of‬‭any‬‭suit‬‭and‬‭conducting‬ ‭any‬‭legal‬‭proceedings‬‭in‬‭any‬‭court‬‭of‬‭law‬‭and‬‭to‬ ‭withdraw the case on behalf of the Company.'‬ CRL.A NO. 1029 OF 2008‬ ‭ 7‬ ‭ 2024:KER:82742‬ ‭ ‭8.‬ ‭Learned‬ ‭counsel‬ ‭for‬ ‭respondents‬ ‭1‬ ‭and‬ ‭2‬ ‭would‬ ‭contend‬‭that,‬‭Ext.P8‬‭extract‬‭of‬‭the‬‭minutes‬‭is‬‭not‬‭admissible‬ ‭in‬ ‭evidence‬ ‭and‬ ‭the‬ ‭minutes‬ ‭has‬ ‭to‬ ‭be‬‭proved‬‭by‬‭producing‬ ‭the‬‭original.‬‭He‬‭would‬‭rely‬‭on‬‭a‬‭decision‬‭of‬‭the‬‭High‬‭Court‬‭of‬ ‭Judicature‬ ‭at‬ ‭Bombay‬ ‭in‬ ‭Ashish‬ ‭C.‬ ‭Shah‬ ‭v.‬ ‭M/s.‬ ‭Sheth‬ ‭Developers‬‭Pvt.‬‭Ltd.‬‭&‬‭Others‬‭reported‬‭in‬‭[CDJ‬‭2011‬‭BHC‬ ‭339:‬‭2011‬ ‭KHC‬ ‭6506]‬‭,‬ ‭to‬ ‭say‬ ‭that,‬ ‭Section‬ ‭194‬ ‭of‬ ‭the‬ ‭Companies‬ ‭Act‬ ‭provides‬ ‭that,‬ ‭the‬ ‭minutes‬ ‭of‬ ‭meetings‬ ‭kept‬ ‭in‬ ‭accordance‬ ‭with‬ ‭the‬ ‭provisions‬ ‭of‬ ‭Section‬ ‭193,‬ ‭shall‬ ‭be‬ ‭evidence‬ ‭of‬ ‭the‬ ‭proceedings‬ ‭recorded‬ ‭therein.‬ ‭No‬ ‭provision‬ ‭in‬‭the‬‭Companies‬‭Act‬‭was‬‭brought‬‭to‬‭the‬‭notice‬‭of‬‭that‬‭court‬ ‭which‬ ‭provides‬ ‭that,‬ ‭certified‬‭copy‬‭or‬‭extract‬‭of‬‭the‬‭minutes‬ ‭would‬ ‭be‬ ‭admissible‬ ‭in‬ ‭evidence,‬ ‭without‬ ‭proof‬ ‭of‬ ‭the‬ ‭original.‬ ‭Section‬ ‭65(f)‬ ‭of‬ ‭the‬ ‭Evidence‬ ‭Act‬ ‭provides‬ ‭that,‬ ‭secondary‬ ‭evidence‬ ‭may‬ ‭be‬ ‭given,‬ ‭of‬ ‭the‬ ‭existence,‬ ‭condition‬‭and‬‭contents‬‭of‬‭the‬‭document,‬‭when‬‭the‬‭original‬‭is‬ ‭the‬ ‭document,‬ ‭of‬ ‭which‬ ‭a‬ ‭certified‬ ‭copy‬ ‭is‬ ‭permitted‬ ‭by‬‭the‬ ‭Evidence‬ ‭Act‬ ‭or‬ ‭by‬ ‭any‬ ‭other‬ ‭law‬ ‭in‬ ‭force‬ ‭in‬ ‭India,‬ ‭to‬ ‭be‬ ‭given‬ ‭in‬ ‭evidence.‬ ‭He‬ ‭would‬ ‭rely‬ ‭on‬ ‭another‬ ‭decision‬‭of‬‭the‬ CRL.A NO. 1029 OF 2008‬ ‭ 8‬ ‭ 2024:KER:82742‬ ‭ ‭Delhi‬ ‭High‬ ‭Court‬ ‭in‬ ‭Escorts‬ ‭Ltd.‬ ‭v.‬‭Sai‬‭Autos‬‭and‬‭Others‬ ‭[1991‬ ‭Company‬ ‭Cases‬ ‭Volume‬ ‭72‬ ‭Page‬ ‭483]‬ ‭to‬ ‭say‬ ‭that,‬ ‭copy‬ ‭of‬ ‭resolution‬ ‭was‬ ‭not‬ ‭enough‬ ‭and‬ ‭the‬ ‭original‬ ‭of‬ ‭the‬ ‭minutes‬ ‭book,‬ ‭containing‬ ‭the‬ ‭resolution‬ ‭relied‬‭on,‬‭has‬‭to‬‭be‬ ‭brought to the court.‬ ‭9.‬ ‭Section‬ ‭119‬ ‭of‬ ‭the‬ ‭Companies‬ ‭Act,‬ ‭2013‬ ‭which‬ ‭corresponds‬‭to‬‭Section‬‭196‬‭of‬‭the‬‭Companies‬‭Act,‬‭1956‬‭says‬ ‭that,‬‭the‬‭books‬‭containing‬‭the‬‭minutes‬‭of‬‭the‬‭proceedings‬‭of‬ ‭any‬ ‭general‬‭meeting‬‭of‬‭a‬‭company‬‭or‬‭of‬‭a‬‭resolution‬‭passed‬ ‭by‬ ‭postal‬ ‭ballot‬ ‭shall‬ ‭be‬ ‭kept‬ ‭at‬ ‭the‬ ‭registered‬ ‭office‬ ‭of‬ ‭the‬ ‭company,‬‭and‬‭it‬‭shall‬‭be‬‭open‬‭for‬‭inspection‬‭by‬‭any‬‭member‬ ‭during‬ ‭business‬ ‭hours‬ ‭and‬ ‭if‬ ‭any‬ ‭member‬ ‭make‬ ‭a‬ ‭request,‬ ‭for‬ ‭a‬ ‭copy‬ ‭of‬ ‭the‬ ‭minutes,‬‭it‬‭shall‬‭be‬‭furnished‬‭within‬‭seven‬ ‭days,‬ ‭on‬‭payment‬‭of‬‭prescribed‬‭fees.‬‭So,‬‭Section‬‭119‬‭of‬‭the‬ ‭Companies‬ ‭Act‬ ‭provides‬ ‭for‬ ‭copy‬ ‭of‬ ‭the‬ ‭minutes,‬ ‭and‬ ‭moreover,‬ ‭learned‬ ‭counsel‬ ‭for‬ ‭the‬ ‭appellant‬ ‭would‬ ‭say‬‭that,‬ ‭copy‬ ‭of‬ ‭every‬ ‭resolution‬ ‭shall‬ ‭be‬ ‭sent‬ ‭to‬ ‭the‬ ‭Registrar‬ ‭for‬ ‭recording‬ ‭the‬ ‭same‬ ‭within‬ ‭30‬ ‭days‬ ‭of‬ ‭passing‬ ‭the‬ ‭same.‬ ‭Moreover,‬ ‭as‬ ‭per‬ ‭Section‬ ‭54‬ ‭of‬ ‭the‬ ‭Companies‬ ‭Act,‬ ‭1956,‬ ‭a‬ CRL.A NO. 1029 OF 2008‬ ‭ 9‬ ‭ 2024:KER:82742‬ ‭ ‭document‬ ‭which‬ ‭requires‬ ‭authentication‬ ‭by‬ ‭a‬ ‭company‬ ‭may‬ ‭be‬ ‭signed‬ ‭by‬ ‭a‬‭director,‬‭the‬‭manager,‬‭the‬‭secretary‬‭or‬‭other‬ ‭authorised‬‭officer‬‭of‬‭the‬‭company,‬‭and‬‭need‬‭not‬‭be‬‭under‬‭its‬ ‭common‬ ‭seal.‬ ‭So,‬ ‭according‬‭to‬‭the‬‭appellant,‬‭Ext.P8‬‭extract‬ ‭of‬‭the‬‭minutes,‬‭which‬‭contains‬‭the‬‭resolution‬‭authorising‬‭the‬ ‭Assistant‬ ‭Manager‬ ‭to‬ ‭file‬ ‭criminal‬ ‭or‬ ‭civil‬ ‭cases‬ ‭or‬ ‭to‬ ‭give‬ ‭evidence‬‭etc.,‬‭signed‬‭by‬‭the‬‭director‬‭of‬‭Sree‬‭Gokulam‬‭Chit‬‭&‬ ‭Finance‬ ‭Co.‬‭(P)‬‭Ltd.,‬‭was‬‭sufficient‬‭authority‬‭for‬‭PW1,‬‭to‬‭file‬ ‭the‬ ‭complaint‬ ‭and‬ ‭to‬ ‭give‬ ‭evidence,‬ ‭on‬ ‭behalf‬ ‭of‬ ‭the‬ ‭company.‬ ‭10.‬ ‭Learned‬ ‭counsel‬ ‭for‬ ‭the‬ ‭respondents‬ ‭would‬ ‭point‬ ‭out‬‭that,‬‭Ext.‬‭P8‬‭was‬‭not‬‭produced‬‭along‬‭with‬‭the‬‭complaint,‬ ‭and‬ ‭it‬ ‭was‬ ‭produced‬ ‭subsequently‬ ‭after‬ ‭questioning‬ ‭the‬ ‭accused‬‭under‬‭Section‬‭313‬‭of‬‭Cr.P.C.‬‭Relying‬‭on‬‭the‬‭decision‬ ‭M.‬ ‭M.‬ ‭T.‬ ‭C.‬ ‭Ltd.‬ ‭v.‬ ‭Medchil‬ ‭Chemicals‬ ‭And‬ ‭Pharma‬ ‭(P)‬ ‭Ltd.‬ ‭[2002‬ ‭KHC‬ ‭241],‬ ‭learned‬ ‭counsel‬ ‭for‬ ‭the‬ ‭appellant‬ ‭contended‬ ‭that,‬ ‭even‬ ‭if‬ ‭there‬ ‭was‬ ‭no‬ ‭authority‬ ‭initially,‬ ‭still‬ ‭the‬‭company‬‭can‬‭rectify‬‭that‬‭defect,‬‭at‬‭any‬‭stage.‬‭In‬‭para‬‭12‬ ‭of that judgment, we read thus:‬ CRL.A NO. 1029 OF 2008‬ ‭ 10‬ ‭ 2024:KER:82742‬ ‭ ‭"It‬ ‭has‬ ‭been‬ ‭held‬ ‭that‬ ‭if‬ ‭a‬ ‭complaint‬ ‭is‬ ‭made‬‭in‬‭the‬ ‭name‬ ‭of‬ ‭an‬ ‭incorporeal‬ ‭person‬ ‭(like‬ ‭a‬ ‭company‬ ‭or‬ ‭corporation)‬ ‭it‬ ‭is‬ ‭necessary‬ ‭that‬ ‭a‬ ‭natural‬ ‭person‬ ‭represents‬‭such‬‭juristic‬‭person‬‭in‬‭the‬‭court.‬‭It‬‭is‬‭held‬ ‭that‬ ‭the‬ ‭court‬ ‭looks‬ ‭upon‬ ‭the‬ ‭natural‬ ‭person‬ ‭to‬ ‭be‬ ‭the‬ ‭complainant‬ ‭for‬ ‭all‬ ‭practical‬ ‭purposes.‬ ‭It‬ ‭is‬ ‭held‬ ‭that‬ ‭when‬ ‭the‬ ‭complainant‬ ‭is‬ ‭a‬ ‭body‬ ‭corporate‬ ‭it‬ ‭is‬ ‭the‬ ‭de‬ ‭jure‬ ‭complainant,‬ ‭and‬ ‭it‬ ‭must‬ ‭necessarily‬ ‭associate‬ ‭a‬ ‭human‬ ‭being‬ ‭as‬ ‭de‬‭facto‬‭complainant‬‭to‬ ‭represent‬ ‭the‬ ‭former‬ ‭in‬ ‭court‬ ‭proceedings.‬ ‭It‬ ‭has‬ ‭further‬ ‭been‬ ‭held‬ ‭that‬‭no‬‭Magistrate‬‭shall‬‭insist‬‭that‬ ‭the‬‭particular‬‭person,‬‭whose‬‭statement‬‭was‬‭taken‬‭on‬ ‭oath‬ ‭at‬ ‭the‬ ‭first‬ ‭instance,‬ ‭alone‬ ‭can‬ ‭continue‬ ‭to‬ ‭represent‬ ‭the‬ ‭company‬ ‭till‬ ‭the‬ ‭end‬ ‭of‬ ‭the‬ ‭proceedings.‬ ‭It‬ ‭has‬ ‭been‬ ‭held‬ ‭that‬ ‭there‬ ‭may‬ ‭be‬ ‭occasions‬ ‭when‬ ‭different‬ ‭persons‬ ‭can‬ ‭represent‬ ‭the‬ ‭company.‬ ‭It‬ ‭has‬ ‭been‬ ‭held‬ ‭that‬ ‭it‬ ‭is‬ ‭open‬ ‭to‬ ‭the‬ ‭de‬ ‭jure‬ ‭complainant‬ ‭company‬‭to‬‭seek‬‭permission‬‭of‬‭the‬ ‭court‬ ‭for‬ ‭sending‬ ‭any‬ ‭other‬ ‭person‬ ‭to‬ ‭represent‬ ‭the‬ ‭company‬ ‭in‬ ‭the‬ ‭court.‬ ‭Thus,‬ ‭even‬ ‭presuming,‬ ‭that‬ ‭initially‬ ‭there‬ ‭was‬ ‭no‬ ‭authority,‬ ‭still‬ ‭the‬ ‭company‬ ‭can,‬ ‭at‬ ‭any‬ ‭stage,‬ ‭rectify‬ ‭that‬ ‭defect.‬ ‭At‬ ‭a‬ ‭subsequent‬ ‭stage‬ ‭the‬ ‭company‬ ‭can‬ ‭send‬ ‭a‬ ‭person‬ ‭who‬ ‭is‬ ‭competent‬ ‭to‬ ‭represent‬ ‭the‬ ‭company.‬ ‭The‬ ‭complaints‬‭could‬‭thus‬‭not‬‭have‬‭been‬‭quashed‬‭on‬‭this‬ ‭ground."‬ ‭11.‬ ‭In‬ ‭the‬ ‭decision,‬ ‭Bhupesh‬ ‭Rathod‬ ‭v.‬ ‭Dayashankar‬ ‭Prasad‬ ‭Chaurasia‬ ‭and‬ ‭Another‬‭[‭2 ‬ 021‬ ‭(6)‬ CRL.A NO. 1029 OF 2008‬ ‭ 11‬ ‭ 2024:KER:82742‬ ‭ ‭KHC‬ ‭368],‬ ‭Hon'ble‬ ‭Apex‬ ‭Court‬ ‭held‬ ‭that,‬ ‭even‬ ‭if‬ ‭there‬ ‭was‬ ‭no‬ ‭authority‬ ‭initially,‬ ‭the‬ ‭company‬ ‭can‬ ‭at‬ ‭any‬ ‭stage‬ ‭rectify‬ ‭that‬ ‭defect‬ ‭by‬ ‭sending‬ ‭a‬ ‭competent‬ ‭person.‬ ‭In‬ ‭that‬ ‭case,‬ ‭copy‬ ‭of‬ ‭the‬ ‭board‬ ‭resolution‬ ‭was‬ ‭filed‬ ‭along‬ ‭with‬ ‭the‬ ‭complaint.‬ ‭An‬ ‭affidavit‬ ‭was‬ ‭brought‬ ‭on‬ ‭record‬ ‭by‬ ‭the‬ ‭company,‬ ‭affirming‬ ‭the‬ ‭factum‬ ‭of‬ ‭authorisation‬ ‭in‬ ‭favour‬ ‭of‬ ‭the‬ ‭Managing‬ ‭Director.‬ ‭Hon'ble‬ ‭Apex‬ ‭Court‬ ‭accepted‬ ‭the‬ ‭copy‬ ‭of‬ ‭board‬ ‭resolution,‬ ‭to‬ ‭find‬ ‭that‬‭the‬‭Managing‬‭Director‬ ‭was‬ ‭authorised‬ ‭to‬ ‭file‬ ‭complaint‬ ‭in‬ ‭the‬ ‭Court‬ ‭and‬ ‭to‬ ‭attend‬ ‭all‬ ‭such‬ ‭affairs‬ ‭which‬ ‭may‬‭be‬‭needed‬‭in‬‭the‬‭process‬‭of‬‭legal‬ ‭actions. Paragraphs 23 and 24 of that judgment read thus:‬ ‭"‭2 ‬ 3.‬ ‭It‬ ‭is‬ ‭also‬ ‭relevant‬ ‭to‬ ‭note‬ ‭that‬ ‭a‬ ‭copy‬ ‭of‬ ‭the‬ ‭Board‬ ‭Resolution‬‭was‬‭filed‬‭along‬‭with‬‭the‬‭complaint.‬‭An‬‭affidavit‬ ‭had‬ ‭been‬ ‭brought‬ ‭on‬ ‭record‬ ‭in‬ ‭the‬ ‭Trial‬ ‭Court‬ ‭by‬ ‭the‬ ‭Company,‬ ‭affirming‬ ‭to‬ ‭the‬ ‭factum‬ ‭of‬ ‭authorisation‬ ‭in‬ ‭favour‬‭of‬‭the‬‭Managing‬‭Director.‬‭A‬‭Manager‬‭or‬‭a‬‭Managing‬ ‭Director‬‭ordinarily‬‭by‬‭the‬‭very‬‭nomenclature‬‭can‬‭be‬‭taken‬ ‭to‬‭be‬‭the‬‭person‬‭in‬‭-‬‭charge‬‭of‬‭the‬‭affairs‬‭Company‬‭for‬‭its‬ ‭day‬ ‭-‬ ‭to‬ ‭-‬ ‭day‬‭management‬‭and‬‭within‬‭the‬‭activity‬‭would‬ ‭certainly‬‭be‬‭calling‬‭the‬‭act‬‭of‬‭approaching‬‭the‬‭Court‬‭either‬ ‭under‬ ‭civil‬ ‭law‬ ‭or‬ ‭criminal‬ ‭law‬ ‭for‬ ‭setting‬ ‭the‬ ‭trial‬ ‭in‬ ‭motion‬ ‭(Credential‬ ‭Finance‬ ‭Ltd.‬ ‭v.‬ ‭State‬ ‭of‬ ‭Maharashtra,‬ ‭1998‬‭(3)‬‭Mah‬‭L J‬‭805).‬‭It‬‭would‬‭be‬‭too‬‭technical‬‭a‬‭view‬‭to‬ ‭take‬ ‭to‬ ‭defeat‬ ‭the‬ ‭complaint‬ ‭merely‬ ‭because‬ ‭the‬ ‭body‬‭of‬ CRL.A NO. 1029 OF 2008‬ ‭ 12‬ ‭ 2024:KER:82742‬ ‭ ‭the‬ ‭complaint‬ ‭does‬ ‭not‬ ‭elaborate‬ ‭upon‬ ‭the‬ ‭authorisation.‬ ‭The‬ ‭artificial‬ ‭person‬ ‭being‬ ‭the‬ ‭Company‬ ‭had‬ ‭to‬ ‭act‬ ‭through‬ ‭a‬ ‭person‬ ‭/‬ ‭official,‬ ‭which‬ ‭logically‬ ‭would‬ ‭include‬ ‭the‬ ‭Chairman‬ ‭or‬ ‭Managing‬‭Director.‬‭Only‬‭the‬‭existence‬‭of‬ ‭authorisation could be verified.‬ ‭24.‬‭While‬‭we‬‭turn‬‭to‬‭the‬‭authorisation‬‭in‬‭the‬‭present‬‭case,‬ ‭it‬‭was‬‭a‬‭copy‬‭and,‬‭thus,‬‭does‬‭not‬‭have‬‭to‬‭be‬‭signed‬‭by‬‭the‬ ‭Board‬‭Members,‬‭as‬‭that‬‭would‬‭form‬‭a‬‭part‬‭of‬‭the‬‭minutes‬ ‭of‬ ‭the‬ ‭Board‬ ‭meeting‬ ‭and‬ ‭not‬ ‭a‬ ‭true‬ ‭copy‬ ‭of‬ ‭the‬ ‭authorisation.‬ ‭We‬ ‭also‬ ‭feel‬ ‭that‬ ‭it‬ ‭has‬ ‭been‬ ‭wrongly‬ ‭concluded‬‭that‬‭the‬‭Managing‬‭Director‬‭was‬‭not‬‭authorised.‬ ‭If‬ ‭we‬ ‭peruse‬ ‭the‬ ‭authorisation‬ ‭in‬ ‭the‬ ‭form‬ ‭of‬ ‭a‬ ‭certified‬ ‭copy‬‭of‬‭the‬‭Resolution,‬‭it‬‭states‬‭that‬‭legal‬‭action‬‭has‬‭to‬‭be‬ ‭taken‬ ‭against‬ ‭the‬ ‭respondent‬ ‭for‬ ‭dishonour‬ ‭of‬ ‭cheques‬ ‭issued‬ ‭by‬ ‭him‬ ‭to‬ ‭discharge‬ ‭his‬ ‭liabilities‬‭to‬‭the‬‭Company.‬ ‭To‬ ‭this‬ ‭effect,‬ ‭Mr.‬ ‭Bhupesh‬ ‭Rathod‬ ‭/‬ ‭Sashikant‬ ‭Ganekar‬ ‭were‬ ‭authorised‬ ‭to‬ ‭appoint‬ ‭advocates,‬ ‭issue‬ ‭notices‬ ‭through‬ ‭advocate,‬ ‭file‬ ‭complaint,‬ ‭verifications‬ ‭on‬ ‭oath,‬ ‭appoint‬‭Constituent‬‭attorney‬‭to‬‭file‬‭complaint‬‭in‬‭the‬‭Court‬ ‭and‬ ‭attend‬ ‭all‬ ‭such‬ ‭affairs‬ ‭which‬ ‭may‬ ‭be‬ ‭needed‬ ‭in‬ ‭the‬ ‭process of legal actions. What more could be said?"‬ ‭12.‬ ‭Obviously‬ ‭Hon'ble‬‭Apex‬‭Court‬‭accepted‬‭copy‬‭of‬‭the‬ ‭resolution‬‭to‬‭find‬‭the‬‭factum‬‭of‬‭authorisation‬‭in‬‭favour‬‭of‬‭the‬ ‭Managing Director.‬ ‭13.‬‭In‬‭the‬‭case‬‭on‬‭hand,‬‭PW1-Assistant‬‭Manager‬‭of‬‭the‬ ‭complainant-company‬‭filed‬‭the‬‭complaint‬‭and‬‭gave‬‭evidence‬ CRL.A NO. 1029 OF 2008‬ ‭ 13‬ ‭ 2024:KER:82742‬ ‭ ‭on‬ ‭behalf‬ ‭of‬ ‭the‬ ‭company.‬ ‭Ext.P8‬ ‭extract‬ ‭of‬ ‭the‬ ‭minutes‬ ‭shows‬ ‭that,‬ ‭the‬ ‭board‬ ‭of‬ ‭directors‬ ‭authorised‬ ‭him‬ ‭to‬ ‭do‬ ‭so.‬ ‭The‬‭fact‬‭that‬‭only‬‭extract‬‭of‬‭the‬‭minutes‬‭book‬‭was‬‭produced,‬ ‭without‬ ‭producing‬ ‭the‬ ‭original,‬ ‭or‬ ‭that‬ ‭Ext.P8‬ ‭was‬‭produced‬ ‭at‬ ‭a‬ ‭belated‬ ‭stage,‬ ‭etc.,‬ ‭will‬ ‭not‬ ‭take‬ ‭away‬ ‭that‬ ‭right‬ ‭from‬ ‭him.‬ ‭So,‬ ‭he‬ ‭could‬ ‭have‬ ‭filed‬ ‭the‬ ‭complaint‬ ‭and‬ ‭given‬ ‭evidence‬ ‭also‬ ‭on‬ ‭behalf‬ ‭of‬ ‭the‬ ‭company,‬ ‭on‬ ‭the‬ ‭strength‬ ‭of‬ ‭the‬ ‭resolution‬ ‭by‬ ‭the‬ ‭board‬‭of‬‭directors,‬‭an‬‭extract‬‭of‬‭which‬ ‭was produced as Ext.P8.‬ ‭14.‬‭Learned‬‭counsel‬‭for‬‭the‬‭respondents‬‭would‬‭contend‬ ‭that,‬ ‭Ext.P9‬ ‭power‬ ‭of‬ ‭attorney‬ ‭was‬ ‭not‬ ‭executed‬ ‭or‬ ‭authenticated‬ ‭by‬ ‭the‬‭Notary‬‭Public‬‭and‬‭so,‬‭it‬‭could‬‭not‬‭have‬ ‭been‬ ‭accepted‬ ‭to‬ ‭draw‬ ‭power‬ ‭for‬ ‭PW1,‬ ‭to‬‭file‬‭the‬‭complaint‬ ‭or‬ ‭to‬ ‭give‬ ‭evidence.‬ ‭According‬ ‭to‬ ‭him,‬ ‭the‬ ‭two‬ ‭ingredients‬ ‭contained‬ ‭in‬ ‭Section‬ ‭85‬ ‭of‬ ‭the‬ ‭Evidence‬ ‭Act‬ ‭viz.‬ ‭execution‬ ‭before‬ ‭the‬ ‭Notary‬ ‭Public‬ ‭and‬ ‭the‬ ‭authentication‬ ‭by‬ ‭the‬ ‭Notary‬ ‭Public‬ ‭are‬ ‭very‬ ‭essential.‬ ‭The‬ ‭words‬ ‭'executed‬ ‭before',‬ ‭and‬ ‭'authenticated‬ ‭by',‬ ‭are‬ ‭the‬ ‭two‬ ‭conditions‬‭to‬‭be‬ ‭satisfied‬ ‭in‬ ‭order‬ ‭to‬ ‭attract‬ ‭the‬ ‭presumption‬ ‭under‬ ‭Section‬ CRL.A NO. 1029 OF 2008‬ ‭ 14‬ ‭ 2024:KER:82742‬ ‭ ‭85‬ ‭of‬ ‭the‬ ‭Evidence‬ ‭Act.‬‭He‬‭would‬‭rely‬‭on‬‭the‬‭decision‬‭Bank‬ ‭of‬ ‭India‬ ‭v.‬ ‭M/s.‬ ‭Allibhoy‬ ‭Mohammed‬ ‭and‬ ‭Others‬ ‭reported‬ ‭in‬ ‭[‬‭AIR‬ ‭2008‬ ‭BOMBAY‬ ‭81],‬ ‭to‬ ‭support‬ ‭his‬ ‭argument‬‭.‬‭In‬‭paragraph 18 of that judgment, we read thus:‬ ‭"18.‬ ‭Let‬ ‭me‬ ‭turn‬ ‭to‬ ‭the‬ ‭Legal‬ ‭Provisions;‬ ‭namely,‬ ‭Section‬ ‭85‬ ‭of‬ ‭the‬ ‭Evidence‬ ‭Act‬ ‭which‬ ‭lays‬ ‭down‬ ‭that‬ ‭the‬ ‭Court‬ ‭shall‬ ‭presume‬ ‭due‬ ‭execution‬ ‭and‬ ‭authentication‬ ‭of‬ ‭power‬ ‭of‬ ‭attorney‬ ‭when‬ ‭executed‬ ‭before,‬ ‭and‬ ‭authenticated‬ ‭by‬ ‭a‬ ‭Notary‬ ‭Public,‬ ‭or‬ ‭any‬ ‭Court,‬ ‭Judge,‬ ‭Magistrate,‬ ‭Indian‬ ‭Counsel‬ ‭or‬ ‭it's‬ ‭Vice‬ ‭Counsel‬ ‭or‬ ‭representative‬ ‭of‬ ‭the‬‭Central‬‭Government,‬ ‭etc.‬ ‭This‬ ‭presumption‬ ‭is‬ ‭available‬ ‭in‬ ‭favour‬ ‭of‬ ‭the‬ ‭original‬‭Power‬‭of‬‭Attorney‬‭holder‬‭provided‬‭mandate‬‭of‬ ‭Section 85 is duly followed."‬ ‭15.‬ ‭In‬ ‭the‬ ‭case‬ ‭on‬ ‭hand,‬ ‭though‬ ‭the‬ ‭original‬ ‭power‬ ‭of‬ ‭attorney‬‭is‬‭produced‬‭and‬‭marked‬‭as‬‭Ext.P9,‬‭it‬‭does‬‭not‬‭show‬ ‭that‬ ‭it‬ ‭was‬ ‭executed‬ ‭by‬ ‭the‬ ‭complainant‬ ‭in‬ ‭presence‬ ‭of‬ ‭the‬ ‭Notary‬ ‭Public,‬ ‭and‬ ‭there‬ ‭is‬ ‭no‬ ‭authentication‬ ‭by‬ ‭the‬ ‭Notary‬ ‭Public,‬ ‭that‬ ‭it‬ ‭was‬ ‭executed‬ ‭before‬ ‭her.‬ ‭So,‬ ‭there‬ ‭is‬ ‭some‬ ‭force‬‭in‬‭the‬‭argument‬‭put‬‭forward‬‭by‬‭learned‬‭counsel‬‭for‬‭the‬ ‭respondents,‬ ‭that‬ ‭Ext.P9‬ ‭power‬ ‭of‬ ‭attorney‬ ‭cannot‬ ‭be‬ ‭accepted,‬‭for‬‭want‬‭of‬‭proper‬‭execution‬‭and‬‭authentication‬‭as‬ CRL.A NO. 1029 OF 2008‬ ‭ 15‬ ‭ 2024:KER:82742‬ ‭ ‭envisaged under Section 85 of the Evidence Act.‬ ‭16.‬ ‭Learned‬ ‭counsel‬ ‭for‬ ‭the‬ ‭appellant‬ ‭would‬ ‭submit‬ ‭that,‬‭even‬‭if‬‭the‬‭power‬‭of‬‭attorney‬‭is‬‭ignored,‬‭then‬‭also,‬‭the‬ ‭complaint‬ ‭is‬ ‭filed‬ ‭by‬ ‭an‬ ‭officer‬ ‭of‬ ‭the‬ ‭company‬ ‭and‬ ‭he‬ ‭was‬ ‭authorised‬ ‭as‬ ‭per‬ ‭board‬ ‭resolution‬ ‭dated‬ ‭14.09.2000,‬ ‭the‬ ‭extract‬ ‭of‬ ‭which‬ ‭was‬ ‭marked‬ ‭as‬ ‭Ext.P8.‬ ‭So,‬ ‭this‬ ‭Court‬ ‭is‬ ‭of‬ ‭the‬ ‭view‬ ‭that,‬ ‭though‬ ‭Ext.P9‬ ‭power‬ ‭of‬ ‭attorney‬ ‭was‬ ‭not‬ ‭liable‬ ‭to‬ ‭be‬ ‭accepted,‬ ‭being‬ ‭the‬ ‭officer‬ ‭of‬ ‭the‬ ‭company,‬ ‭authorised‬ ‭by‬ ‭board‬ ‭resolution‬ ‭dated‬ ‭14.09.2000,‬ ‭PW1‬ ‭was‬ ‭empowered to file the complaint and to give evidence.‬ ‭17.‬‭Learned‬‭counsel‬‭for‬‭the‬‭appellant‬‭would‬‭say‬‭that,‬‭if‬ ‭the‬ ‭accused‬ ‭was‬ ‭disputing‬ ‭the‬ ‭authority‬ ‭of‬ ‭the‬ ‭complainant‬ ‭to‬‭file‬‭the‬‭complaint‬‭or‬‭to‬‭give‬‭evidence,‬‭it‬‭was‬‭open‬‭for‬‭him‬ ‭to‬ ‭dispute‬ ‭and‬‭establish‬‭the‬‭same‬‭during‬‭the‬‭course‬‭of‬‭trial.‬ ‭Hon'ble‬ ‭Apex‬ ‭Court‬ ‭in‬ ‭TRL‬ ‭Krosaki‬ ‭Refractories‬ ‭Ltd.‬ ‭(M/s.)‬ ‭v.‬ ‭M/s.‬ ‭SMS‬ ‭Asia‬ ‭Pvt.‬ ‭Ltd.‬ ‭and‬ ‭Another‬ ‭[2022‬ ‭(2)‬ ‭KHC‬ ‭157:‬‭2022‬ ‭(1)‬ ‭KLT‬ ‭OnLine‬ ‭1043‬ ‭(SC)]‬ ‭made‬ ‭that‬ ‭position‬ ‭clear,‬ ‭by‬ ‭holding‬ ‭that,‬ ‭when‬ ‭the‬‭complainant/payee‬ ‭is‬ ‭a‬ ‭company,‬ ‭an‬ ‭authorized‬ ‭employee‬ ‭can‬ ‭represent‬ ‭the‬ CRL.A NO. 1029 OF 2008‬ ‭ 16‬ ‭ 2024:KER:82742‬ ‭ ‭company.‬ ‭Such‬ ‭averment‬ ‭and‬ ‭prima‬ ‭facie‬ ‭material‬ ‭is‬ ‭sufficient‬ ‭for‬ ‭the‬ ‭learned‬ ‭Magistrate‬ ‭to‬ ‭take‬ ‭cognizance‬ ‭and‬ ‭to‬ ‭issue‬ ‭process.‬ ‭If‬ ‭at‬ ‭all‬ ‭there‬ ‭is‬ ‭any‬ ‭serious‬ ‭dispute‬ ‭with‬ ‭regard‬ ‭to‬ ‭the‬ ‭person‬ ‭prosecuting‬ ‭the‬ ‭complaint‬ ‭not‬ ‭being‬ ‭authorized,‬ ‭or‬ ‭if‬ ‭it‬ ‭is‬ ‭to‬ ‭be‬‭demonstrated‬‭that‬‭a‬‭person‬‭who‬ ‭filed‬ ‭the‬ ‭complaint‬ ‭has‬ ‭no‬‭knowledge‬‭of‬‭the‬‭transaction‬‭and‬ ‭as‬‭such‬‭that‬‭person‬‭could‬‭not‬‭have‬‭instituted‬‭and‬‭prosecuted‬ ‭the‬ ‭complaint,‬ ‭it‬ ‭would‬ ‭be‬ ‭open‬ ‭for‬ ‭the‬ ‭accused‬ ‭to‬ ‭dispute‬ ‭the‬‭position‬‭and‬‭establish‬‭the‬‭same‬‭during‬‭the‬‭course‬‭of‬‭the‬ ‭trial.‬ ‭18.‬ ‭Though‬ ‭the‬ ‭respondents‬ ‭were‬ ‭disputing‬ ‭the‬ ‭authority‬ ‭of‬ ‭PW1,‬ ‭vide‬ ‭Ext.P8‬ ‭extract‬ ‭of‬ ‭the‬ ‭resolution‬ ‭as‬ ‭well‬‭as‬‭Ext.P9‬‭power‬‭of‬‭attorney,‬‭they‬‭did‬‭not‬‭take‬‭any‬‭steps‬ ‭to‬ ‭establish‬ ‭that‬ ‭position,‬ ‭during‬ ‭trial.‬‭So,‬‭the‬‭finding‬‭of‬‭the‬ ‭trial‬‭court,‬‭that‬‭PW1‬‭was‬‭not‬‭authorized‬‭to‬‭file‬‭the‬‭complaint‬ ‭and‬ ‭to‬ ‭give‬ ‭evidence‬ ‭on‬ ‭the‬ ‭basis‬ ‭of‬ ‭Ext.P8‬ ‭extract‬ ‭of‬ ‭the‬ ‭resolution, is liable to be set aside.‬ ‭19.‬‭Coming‬‭to‬‭the‬‭facts‬‭of‬‭the‬‭case,‬‭learned‬‭counsel‬‭for‬ ‭the‬‭appellant‬‭would‬‭submit‬‭that,‬‭the‬‭respondents‬‭subscribed‬ CRL.A NO. 1029 OF 2008‬ ‭ 17‬ ‭ 2024:KER:82742‬ ‭ ‭seven‬ ‭kuries‬ ‭of‬ ‭Rs.5,00,000/-‬ ‭each,‬ ‭with‬ ‭the‬ ‭appellant‬ ‭company,‬ ‭and‬‭they‬‭auctioned‬‭that‬‭kuri‬‭on‬‭14.02.1997.‬‭They‬ ‭defaulted‬ ‭payment‬ ‭of‬ ‭future‬ ‭instalments,‬ ‭and‬ ‭towards‬ ‭discharge‬ ‭of‬ ‭that‬ ‭liability,‬ ‭the‬ ‭1st‬ ‭respondent‬ ‭issued‬ ‭Ext.P2‬ ‭cheque‬ ‭dated‬ ‭14.12.2001‬ ‭for‬ ‭an‬ ‭amount‬ ‭of‬ ‭Rs.2,13,000/-.‬ ‭When‬ ‭that‬ ‭cheque‬ ‭was‬ ‭presented‬ ‭before‬ ‭Bank,‬ ‭it‬ ‭was‬ ‭returned‬ ‭dishonoured‬ ‭for‬ ‭the‬ ‭reason‬ ‭'A/c‬ ‭transferred‬ ‭to‬ ‭suit‬ ‭file.‬ ‭No‬ ‭balance.'‬ ‭The‬ ‭respondents‬ ‭are‬ ‭not‬ ‭disputing‬ ‭the‬ ‭signature‬‭in‬‭Ext.P2‬‭cheque‬‭or‬‭the‬‭issuance‬‭of‬‭that‬‭cheque‬‭to‬ ‭the‬ ‭appellant.‬ ‭All‬ ‭statutory‬ ‭formalities‬ ‭to‬ ‭bring‬ ‭home‬ ‭an‬ ‭offence‬ ‭punishable‬ ‭under‬ ‭Section‬ ‭138‬ ‭of‬ ‭the‬ ‭NI‬ ‭Act‬ ‭was‬ ‭complied‬ ‭with.‬ ‭Moreover,‬ ‭the‬ ‭presumptions‬ ‭available‬ ‭under‬ ‭Sections‬ ‭118‬ ‭and‬ ‭139‬ ‭of‬ ‭the‬ ‭NI‬ ‭Act‬ ‭will‬ ‭come‬ ‭to‬ ‭the‬ ‭aid‬ ‭of‬ ‭the‬ ‭appellant‬ ‭to‬ ‭show‬ ‭that,‬ ‭Ext.P2‬ ‭cheque‬ ‭was‬ ‭issued‬ ‭towards‬ ‭discharge‬ ‭of‬ ‭a‬ ‭legally‬ ‭enforceable‬ ‭debt.‬ ‭So,‬ ‭according‬ ‭to‬‭the‬‭appellant,‬‭learned‬‭trial‬‭court‬‭went‬‭wrong‬‭in‬ ‭acquitting the accused.‬ ‭20.‬ ‭The‬ ‭respondents‬ ‭would‬ ‭contend‬ ‭that,‬ ‭when‬ ‭they‬ ‭auctioned‬ ‭the‬ ‭kuri‬ ‭with‬ ‭the‬ ‭appellant,‬ ‭as‬ ‭a‬ ‭security‬ ‭for‬ ‭the‬ CRL.A NO. 1029 OF 2008‬ ‭ 18‬ ‭ 2024:KER:82742‬ ‭ ‭balance‬ ‭instalments,‬ ‭Ext.P2‬ ‭cheque‬ ‭was‬ ‭given‬ ‭as‬ ‭a‬ ‭blank‬ ‭signed‬ ‭cheque,‬ ‭and‬ ‭even‬ ‭after‬ ‭they‬ ‭paid‬ ‭the‬ ‭future‬ ‭instalments‬ ‭fully,‬ ‭and‬ ‭closed‬ ‭the‬ ‭kuri,‬ ‭the‬ ‭blank‬ ‭cheque‬ ‭entrusted‬‭with‬‭the‬‭appellant‬‭was‬‭not‬‭returned.‬ ‭Only‬‭to‬‭see,‬ ‭whether‬ ‭they‬ ‭could‬ ‭extract‬ ‭some‬ ‭more‬ ‭money‬ ‭from‬ ‭the‬ ‭respondents,‬ ‭they‬ ‭filed‬ ‭a‬ ‭false‬ ‭complaint,‬ ‭misusing‬ ‭that‬ ‭blank cheque.‬ ‭21.‬‭Relying‬‭on‬‭the‬‭decision‬‭of‬‭the‬‭Hon'ble‬‭Apex‬‭Court‬‭in‬ ‭Bir‬ ‭Singh‬ ‭v.‬ ‭Mukesh‬ ‭Kumar‬‭[(2019)‬ ‭4‬ ‭SCC‬ ‭197],‬ ‭learned‬ ‭counsel‬ ‭for‬ ‭the‬ ‭appellant‬ ‭would‬ ‭argue‬ ‭that,‬ ‭even‬ ‭a‬ ‭blank‬ ‭cheque‬ ‭leaf,‬ ‭voluntary‬ ‭signed‬ ‭and‬ ‭handed‬ ‭over‬ ‭by‬ ‭the‬ ‭accused,‬ ‭which‬ ‭is‬ ‭towards‬ ‭some‬ ‭payment,‬ ‭would‬ ‭attract‬ ‭presumption‬‭under‬‭Section‬‭139‬‭of‬‭the‬‭NI‬‭Act,‬‭in‬‭the‬‭absence‬ ‭of‬ ‭any‬ ‭cogent‬ ‭evidence‬ ‭to‬ ‭show‬ ‭that‬ ‭the‬ ‭cheque‬ ‭was‬ ‭not‬ ‭issued‬ ‭in‬ ‭discharge‬ ‭of‬ ‭a‬ ‭debt.‬ ‭Paragraphs‬ ‭33‬ ‭to‬ ‭36‬ ‭of‬ ‭that‬ ‭judgment read thus:‬ ‭"33.‬ ‭A‬ ‭meaningful‬ ‭reading‬ ‭of‬ ‭the‬ ‭provisions‬ ‭of‬ ‭the‬ ‭Negotiable‬ ‭Instruments‬ ‭Act‬ ‭including,‬ ‭in‬ ‭particular,‬ ‭Sections‬ ‭20,‬ ‭87‬ ‭and‬ ‭139,‬ ‭makes‬ ‭it‬ ‭amply‬ ‭clear‬ ‭that‬ ‭a‬ ‭person‬ ‭who‬ ‭signs‬ ‭a‬ ‭cheque‬ ‭and‬ ‭makes‬ ‭it‬ ‭over‬ ‭to‬ ‭the‬ ‭payee‬‭remains‬‭liable‬‭unless‬‭he‬‭adduces‬‭evidence‬‭to‬‭rebut‬ CRL.A NO. 1029 OF 2008‬ ‭ 19‬ ‭ 2024:KER:82742‬ ‭ ‭the‬ ‭presumption‬ ‭that‬ ‭the‬ ‭cheque‬ ‭had‬ ‭been‬ ‭issued‬ ‭for‬ ‭payment‬ ‭of‬ ‭a‬ ‭debt‬ ‭or‬ ‭in‬ ‭discharge‬ ‭of‬ ‭a‬ ‭liability.‬ ‭It‬ ‭is‬ ‭immaterial‬ ‭that‬ ‭the‬ ‭cheque‬ ‭may‬ ‭have‬ ‭been‬ ‭filled‬ ‭in‬ ‭by‬ ‭any‬ ‭person‬ ‭other‬ ‭than‬ ‭the‬ ‭drawer,‬ ‭if‬ ‭the‬ ‭cheque‬ ‭is‬ ‭duly‬ ‭signed‬ ‭by‬ ‭the‬ ‭drawer.‬ ‭If‬ ‭the‬ ‭cheque‬ ‭is‬ ‭otherwise‬ ‭valid,‬ ‭the penal provisions of Section 138 would be attracted.‬ ‭34.‬‭If‬‭a‬‭signed‬‭blank‬‭cheque‬‭is‬‭voluntarily‬‭presented‬‭to‬‭a‬ ‭payee,‬‭towards‬‭some‬‭payment,‬‭the‬‭payee‬‭may‬‭fill‬‭up‬‭the‬ ‭amount‬ ‭and‬ ‭other‬ ‭particulars.‬ ‭This‬ ‭in‬ ‭itself‬ ‭would‬ ‭not‬ ‭invalidate‬ ‭the‬ ‭cheque.‬ ‭The‬ ‭onus‬ ‭would‬ ‭still‬ ‭be‬ ‭on‬ ‭the‬ ‭accused‬‭to‬‭prove‬‭that‬‭the‬‭cheque‬‭was‬‭not‬‭in‬‭discharge‬‭of‬ ‭a debt or liability by adducing evidence.‬ ‭35.‬‭It‬‭is‬‭not‬‭the‬‭case‬‭of‬‭the‬‭respondent‬‭-‬‭accused‬‭that‬‭he‬ ‭either‬ ‭signed‬ ‭the‬ ‭cheque‬ ‭or‬ ‭parted‬ ‭with‬ ‭it‬ ‭under‬ ‭any‬ ‭threat‬ ‭or‬ ‭coercion.‬ ‭Nor‬ ‭is‬‭it‬‭the‬‭case‬‭of‬‭the‬‭respondent‬‭-‬ ‭accused‬ ‭that‬‭the‬‭unfilled‬‭signed‬‭cheque‬‭had‬‭been‬‭stolen.‬ ‭The‬ ‭existence‬ ‭of‬ ‭a‬ ‭fiduciary‬ ‭relationship‬ ‭between‬ ‭the‬ ‭payee‬‭of‬‭a‬‭cheque‬‭and‬‭its‬‭drawer,‬‭would‬‭not‬‭disentitle‬‭the‬ ‭payee‬ ‭to‬ ‭the‬ ‭benefit‬ ‭of‬ ‭the‬ ‭presumption‬ ‭under‬ ‭Section‬ ‭139‬‭of‬‭the‬‭Negotiable‬‭Instruments‬‭Act,‬‭in‬‭the‬‭absence‬‭of‬ ‭evidence‬ ‭of‬ ‭exercise‬ ‭of‬ ‭undue‬ ‭influence‬ ‭or‬ ‭coercion.‬‭The‬ ‭second question is also answered in the negative.‬ ‭36.‬ ‭Even‬ ‭a‬ ‭blank‬ ‭cheque‬ ‭leaf,‬ ‭voluntarily‬ ‭signed‬ ‭and‬ ‭handed‬ ‭over‬ ‭by‬ ‭the‬ ‭accused,‬ ‭which‬ ‭is‬ ‭towards‬ ‭some‬ ‭payment,‬ ‭would‬ ‭attract‬ ‭presumption‬ ‭under‬ ‭Section‬ ‭139‬ ‭of‬ ‭the‬ ‭Negotiable‬‭Instruments‬‭Act,‬‭in‬‭the‬‭absence‬‭of‬‭any‬ ‭cogent‬ ‭evidence‬ ‭to‬ ‭show‬‭that‬‭the‬‭cheque‬‭was‬‭not‬‭issued‬ ‭in discharge of a debt."‬ CRL.A NO. 1029 OF 2008‬ ‭ 20‬ ‭ 2024:KER:82742‬ ‭ ‭22.‬ ‭The‬ ‭respondents‬ ‭are‬ ‭not‬ ‭disputing‬ ‭issuance‬ ‭of‬ ‭Ext.P2‬‭cheque‬‭to‬‭the‬‭appellant,‬‭though‬‭according‬‭to‬‭them,‬‭it‬ ‭was‬‭issued‬‭as‬‭a‬‭blank‬‭signed‬‭cheque.‬‭They‬‭are‬‭not‬‭disputing‬ ‭the‬ ‭fact‬ ‭that‬ ‭they‬ ‭auctioned‬ ‭the‬ ‭kuri‬ ‭which‬ ‭they‬ ‭subscribed‬ ‭with‬ ‭the‬ ‭appellant‬ ‭and‬ ‭future‬ ‭instalments‬ ‭were‬ ‭to‬ ‭be‬ ‭paid,‬ ‭even‬‭after‬‭auctioning‬‭the‬‭kuri.‬‭Obviously,‬‭Ext.P2‬‭cheque‬‭was‬ ‭issued‬‭not‬‭under‬‭any‬‭threat‬‭or‬‭coercion,‬‭and‬‭even‬‭according‬ ‭to‬‭the‬‭respondents,‬‭it‬‭was‬‭issued‬‭as‬‭a‬‭security‬‭for‬‭the‬‭future‬ ‭instalments‬‭to‬‭be‬‭paid‬‭in‬‭the‬‭kuri,‬‭which‬‭they‬‭had‬‭auctioned.‬ ‭In‬ ‭Moideen‬ ‭v.‬ ‭Johny‬ ‭[2006‬ ‭KHC‬ ‭1055],‬ ‭this‬ ‭Court‬ ‭held‬ ‭that,‬ ‭even‬ ‭if‬ ‭a‬ ‭blank‬ ‭cheque‬ ‭was‬ ‭issued‬ ‭as‬ ‭a‬ ‭security,‬ ‭the‬ ‭person‬ ‭in‬ ‭possession‬ ‭of‬ ‭the‬ ‭blank‬ ‭cheque,‬ ‭can‬ ‭enter‬ ‭the‬ ‭amount‬ ‭of‬ ‭the‬ ‭liability‬ ‭and‬ ‭present‬ ‭it‬ ‭to‬ ‭the‬ ‭bank.‬ ‭When‬ ‭a‬ ‭blank‬ ‭cheque‬ ‭is‬ ‭issued‬ ‭by‬ ‭one‬ ‭to‬ ‭another,‬ ‭it‬ ‭gives‬ ‭an‬ ‭authority‬ ‭on‬ ‭the‬ ‭person,‬ ‭to‬ ‭whom‬ ‭it‬‭is‬‭issued,‬‭to‬‭fill‬‭it‬‭up‬‭at‬ ‭the‬ ‭appropriate‬ ‭stage,‬ ‭with‬ ‭the‬ ‭necessary‬‭entities‬‭regarding‬ ‭the‬ ‭liability,‬ ‭and‬ ‭to‬ ‭present‬ ‭it‬ ‭to‬ ‭the‬ ‭bank.‬ ‭In‬ ‭the‬ ‭event‬ ‭of‬ ‭dishonour‬ ‭of‬ ‭that‬ ‭cheque,‬ ‭the‬ ‭accused‬ ‭cannot‬ ‭be‬ ‭absolved‬ ‭from his liability.‬ CRL.A NO. 1029 OF 2008‬ ‭ 21‬ ‭ 2024:KER:82742‬ ‭ ‭23.‬‭Another‬‭contention‬‭taken‬‭up‬‭by‬‭learned‬‭counsel‬‭for‬ ‭the‬ ‭respondents‬ ‭is‬ ‭that,‬ ‭the‬ ‭appellant‬ ‭did‬ ‭not‬ ‭produce‬ ‭the‬ ‭account‬ ‭books‬ ‭of‬ ‭the‬ ‭chitty‬ ‭to‬ ‭show‬ ‭that‬ ‭Rs.2,13,000/-‬‭was‬ ‭due‬ ‭from‬ ‭them.‬ ‭Learned‬ ‭counsel‬ ‭for‬ ‭the‬ ‭appellant‬ ‭would‬ ‭submit‬ ‭that,‬ ‭production‬ ‭of‬ ‭account‬ ‭books‬ ‭etc.‬ ‭may‬ ‭be‬ ‭relevant‬ ‭in‬ ‭a‬ ‭civil‬ ‭court,‬ ‭but‬ ‭as‬ ‭far‬ ‭as‬ ‭a‬ ‭criminal‬‭case‬‭under‬ ‭Section‬‭138‬‭of‬‭the‬‭NI‬‭Act‬‭is‬‭concerned,‬‭there‬‭is‬‭presumption‬ ‭in‬ ‭favour‬ ‭of‬ ‭the‬ ‭holder‬ ‭of‬ ‭the‬ ‭cheque,‬ ‭and‬ ‭so‬ ‭the‬ ‭burden‬ ‭is‬ ‭upon‬ ‭the‬ ‭respondents‬‭to‬‭rebut‬‭that‬‭presumption.‬‭She‬‭would‬ ‭rely‬ ‭on‬ ‭a‬ ‭decision‬ ‭of‬ ‭the‬ ‭Hon'ble‬ ‭Apex‬ ‭Court‬‭in‬‭Chandel‬‭D.‬ ‭K.‬‭v.‬‭M/s.‬‭Wockhardt‬‭Ltd.‬‭and‬‭Another‬‭[2020‬‭KHC‬‭6204]‬ ‭which‬ ‭says‬ ‭that‬ ‭production‬ ‭of‬ ‭the‬ ‭account‬ ‭books/cash‬ ‭book‬ ‭may‬ ‭be‬ ‭relevant‬ ‭in‬ ‭a‬ ‭civil‬ ‭court;‬ ‭but‬ ‭may‬ ‭not‬ ‭be‬ ‭so,‬ ‭in‬ ‭the‬ ‭criminal‬ ‭case‬ ‭filed‬ ‭under‬ ‭Section‬ ‭138‬ ‭of‬ ‭NI‬ ‭Act,‬ ‭because‬ ‭of‬ ‭the presumption raised in favour of the holder of the cheque.‬ ‭24.‬ ‭The‬ ‭respondents‬ ‭are‬ ‭not‬ ‭disputing‬ ‭the‬ ‭fact‬ ‭that‬ ‭they‬ ‭had‬ ‭subscribed‬ ‭kuries‬ ‭with‬ ‭the‬ ‭appellant‬ ‭company.‬ ‭Ext.D1‬ ‭passbook‬ ‭shows‬ ‭that‬ ‭the‬ ‭kuri‬ ‭commenced‬ ‭on‬ ‭12.11.1996,‬ ‭and‬ ‭it‬ ‭was‬ ‭terminated‬ ‭on‬ ‭12.11.1998.‬ ‭In‬ ‭the‬ CRL.A NO. 1029 OF 2008‬ ‭ 22‬ ‭ 2024:KER:82742‬ ‭ ‭first‬ ‭page‬ ‭of‬ ‭that‬ ‭passbook,‬ ‭a‬ ‭'PAID'‬ ‭seal‬ ‭is‬ ‭found‬ ‭with‬ ‭the‬ ‭date‬‭14.02.1997‬‭.‬‭According‬‭to‬‭the‬‭appellant,‬‭it‬‭was‬‭the‬‭date‬ ‭on‬‭which‬‭that‬‭kuri‬‭was‬‭auctioned‬‭by‬‭the‬‭respondents.‬ ‭In‬‭the‬ ‭10th‬ ‭page‬ ‭of‬ ‭that‬ ‭passbook,‬‭there‬‭is‬‭an‬‭endorsement‬‭in‬‭red‬ ‭ink,‬ ‭as‬ ‭'‭c ‬ losed‬ ‭14.12.1998'.‬ ‭So‬ ‭according‬ ‭to‬ ‭the‬ ‭respondents,‬ ‭the‬ ‭endorsement‬ ‭'‭c ‬ losed‬ ‭14.12.1998'‬ ‭and‬‭the‬ ‭'PAID'‬ ‭seal‬ ‭on‬ ‭the‬ ‭first‬ ‭page‬‭of‬‭the‬‭passbook,‬‭will‬‭show‬‭that‬ ‭he‬ ‭had‬ ‭paid‬ ‭the‬ ‭entire‬ ‭amount‬ ‭due‬ ‭under‬ ‭that‬ ‭kuri‬ ‭and‬ ‭so,‬ ‭no amount was due, so as to issue Ext.P2 cheque.‬ ‭25.‬ ‭Learned‬ ‭counsel‬ ‭for‬ ‭the‬ ‭appellant‬ ‭would‬ ‭contend‬ ‭that,‬‭if‬‭the‬‭kuri‬‭was‬‭closed‬‭on‬‭14.12.1998,‬‭the‬‭passbook‬‭will‬ ‭show‬ ‭the‬ ‭seal‬ ‭'‭c ‬ losed'‬‭,‬ ‭just‬ ‭like‬ ‭the‬ ‭'PAID'‬ ‭seal‬ ‭in‬ ‭the‬ ‭first‬ ‭page.‬ ‭Since‬ ‭the‬ ‭kuri‬ ‭was‬ ‭auctioned‬ ‭by‬ ‭the‬ ‭respondents,‬ ‭definitely‬ ‭there‬ ‭would‬ ‭have‬ ‭been‬ ‭future‬ ‭instalments,‬ ‭to‬ ‭be‬ ‭paid‬ ‭monthly,‬ ‭till‬ ‭the‬ ‭termination‬ ‭of‬ ‭that‬ ‭kuri.‬ ‭When‬ ‭the‬ ‭respondents‬ ‭are‬ ‭alleging‬ ‭discharge‬ ‭of‬ ‭the‬ ‭entire‬ ‭kuri‬ ‭instalments‬ ‭due‬‭to‬‭the‬‭appellant,‬‭it‬‭is‬‭their‬‭burden,‬‭to‬‭prove‬ ‭it‬‭with‬‭cogent‬‭evidence.‬‭They‬‭could‬‭have‬‭very‬‭well‬‭called‬‭for‬ ‭the‬ ‭Registers‬ ‭pertaining‬ ‭to‬ ‭the‬ ‭kuri‬ ‭to‬ ‭show‬ ‭that‬ ‭the‬ ‭entire‬ CRL.A NO. 1029 OF 2008‬ ‭ 23‬ ‭ 2024:KER:82742‬ ‭ ‭amount‬ ‭has‬ ‭been‬ ‭paid‬ ‭by‬ ‭them.‬ ‭Learned‬ ‭counsel‬ ‭for‬ ‭the‬ ‭appellant‬ ‭would‬ ‭say‬ ‭that,‬ ‭since‬ ‭Ext.D1‬ ‭passbook‬ ‭was‬ ‭in‬ ‭the‬ ‭custody‬ ‭of‬ ‭the‬ ‭respondents,‬ ‭they‬ ‭themselves‬ ‭might‬ ‭have‬ ‭made‬ ‭the‬ ‭red‬ ‭ink‬ ‭entry‬ ‭'‭c ‬ losed‬ ‭14.12.1998'.‬ ‭Since‬ ‭Ext.D1‬ ‭passbook‬ ‭was‬ ‭with‬ ‭the‬ ‭respondents,‬ ‭the‬ ‭manipulation‬ ‭as‬ ‭alleged‬ ‭by‬ ‭the‬ ‭appellant‬ ‭cannot‬ ‭be‬ ‭ruled‬ ‭out.‬ ‭Learned‬ ‭trial‬ ‭court‬ ‭seems‬ ‭to‬ ‭have‬ ‭been‬ ‭carried‬ ‭away‬ ‭by‬ ‭the‬ ‭'PAID'‬ ‭seal‬ ‭seen‬ ‭on‬ ‭the‬ ‭first‬ ‭page‬ ‭of‬ ‭Ext.D1‬ ‭passbook‬ ‭to‬ ‭find‬ ‭that,‬ ‭the‬ ‭entire‬ ‭dues‬ ‭of‬ ‭the‬ ‭kuri‬ ‭was‬ ‭paid‬ ‭off‬ ‭by‬ ‭the‬ ‭respondents.‬ ‭Obviously,‬ ‭that‬ ‭'PAID'‬ ‭seal‬ ‭was‬ ‭regarding‬ ‭payment‬ ‭by‬ ‭the‬ ‭company, when the kuri was auctioned by the respondents.‬ ‭26.‬‭Learned‬‭counsel‬‭for‬‭the‬‭respondents‬‭would‬‭contend‬ ‭that,‬ ‭on‬ ‭receipt‬ ‭of‬ ‭Ext.P5‬ ‭lawyer‬ ‭notice,‬ ‭they‬ ‭sent‬ ‭Ext.D2‬ ‭reply‬ ‭notice‬ ‭disowning‬ ‭the‬‭liability‬‭and‬‭disputing‬‭issuance‬‭of‬ ‭the‬ ‭cheque.‬ ‭But‬ ‭the‬ ‭appellant‬ ‭produced‬ ‭Ext.P10‬ ‭notice‬ ‭sent‬ ‭by‬ ‭the‬ ‭respondents‬ ‭on‬ ‭receipt‬ ‭of‬ ‭Ext.P5‬ ‭notice.‬ ‭In‬ ‭Ext.P10‬ ‭notice,‬ ‭it‬ ‭was‬ ‭stated‬ ‭that‬ ‭the‬ ‭respondents‬ ‭were‬ ‭facing‬ ‭financial‬ ‭difficulties‬ ‭and‬ ‭they‬ ‭were‬ ‭making‬ ‭every‬ ‭effort‬ ‭to‬ ‭raise‬ ‭funds‬ ‭to‬ ‭settle‬ ‭the‬ ‭account.‬ ‭But,‬ ‭learned‬ ‭counsel‬ ‭for‬ CRL.A NO. 1029 OF 2008‬ ‭ 24‬ ‭ 2024:KER:82742‬ ‭ ‭the‬ ‭respondents‬ ‭would‬ ‭say‬ ‭that,‬ ‭they‬ ‭never‬ ‭sent‬ ‭Ext.P10‬ ‭reply‬‭notice‬‭to‬‭the‬‭appellant.‬‭But‬‭Ext.P10(a)‬‭postal‬‭cover‬‭will‬ ‭show‬ ‭that,‬ ‭it‬ ‭was‬ ‭sent‬ ‭by‬ ‭the‬ ‭respondents‬ ‭to‬ ‭Adv.Sri.K.S.Babu,‬ ‭who‬ ‭sent‬ ‭Ext.P5‬ ‭notice.‬ ‭Ext.D2‬ ‭notice‬ ‭as‬ ‭well‬ ‭as‬ ‭Ext.P10‬‭notice‬‭are‬‭on‬‭the‬‭same‬‭day‬‭i.e.‬‭10.01.2002.‬ ‭But‬ ‭Ext.D2‬ ‭was‬ ‭addressed‬ ‭to‬ ‭the‬ ‭appellant‬ ‭directly.‬ ‭The‬ ‭postal‬‭receipt‬‭or‬‭acknowledgement‬‭card‬‭of‬‭Ext.D2‬‭notice‬‭was‬ ‭not‬ ‭produced‬ ‭by‬ ‭the‬ ‭respondents.‬ ‭Since‬ ‭Ext.P5‬ ‭notice‬ ‭was‬ ‭sent‬ ‭by‬ ‭an‬ ‭advocate,‬ ‭normally‬ ‭the‬ ‭reply‬ ‭also‬ ‭should‬ ‭have‬ ‭been‬ ‭given‬ ‭to‬ ‭that‬ ‭advocate.‬ ‭Ext.P10‬ ‭notice‬ ‭along‬ ‭with‬ ‭Ext.P10(a)‬ ‭cover‬ ‭seem‬ ‭to‬ ‭be‬ ‭more‬ ‭reliable.‬ ‭On‬ ‭going‬ ‭through‬ ‭Ext.P10‬ ‭notice,‬ ‭it‬ ‭could‬ ‭be‬ ‭seen‬ ‭that,‬ ‭the‬ ‭respondents‬ ‭were‬ ‭admitting‬ ‭their‬ ‭liability‬ ‭to‬ ‭certain‬ ‭extent,‬ ‭towards the balance amount due on prized chits.‬ ‭27.‬‭Adverting‬‭to‬‭the‬‭aforesaid‬‭facts‬‭and‬‭circumstances,‬ ‭this‬ ‭Court‬ ‭is‬ ‭of‬ ‭the‬ ‭view‬ ‭that,‬ ‭the‬ ‭trial‬ ‭court‬ ‭went‬ ‭wrong‬ ‭in‬ ‭acquitting‬ ‭the‬ ‭accused.‬ ‭So,‬‭the‬‭impugned‬‭judgment‬‭is‬‭liable‬ ‭to‬ ‭be‬ ‭set‬ ‭aside.‬ ‭There‬ ‭is‬ ‭evidence‬ ‭to‬ ‭show‬ ‭that‬ ‭Ext.P2‬ ‭cheque‬ ‭was‬ ‭issued‬ ‭towards‬ ‭discharge‬ ‭of‬ ‭a‬ ‭legally‬ CRL.A NO. 1029 OF 2008‬ ‭ 25‬ ‭ 2024:KER:82742‬ ‭ ‭enforceable‬ ‭debt,‬ ‭and‬ ‭that‬ ‭cheque‬ ‭was‬ ‭dishonoured‬ ‭for‬ ‭the‬ ‭reason‬‭'A/c‬‭transferred‬‭to‬‭suit‬‭file.‬‭No‬‭balance.'‬‭The‬‭appellant‬ ‭had‬ ‭complied‬ ‭with‬ ‭all‬ ‭the‬ ‭statutory‬ ‭formalities‬ ‭in‬ ‭order‬ ‭to‬ ‭attract‬ ‭an‬ ‭offence‬ ‭punishable‬ ‭under‬ ‭Section‬ ‭138‬ ‭of‬ ‭the‬ ‭NI‬ ‭Act.‬‭The‬‭complainant‬‭was‬‭authorized‬‭as‬‭per‬‭Ext.P8‬‭extract‬‭of‬ ‭the‬ ‭resolution,‬ ‭to‬ ‭file‬ ‭the‬ ‭complaint‬ ‭and‬ ‭to‬ ‭give‬ ‭evidence.‬ ‭The‬ ‭respondents‬ ‭failed‬ ‭to‬ ‭rebut‬ ‭the‬ ‭presumptions‬ ‭available‬ ‭in‬ ‭favour‬ ‭of‬ ‭the‬ ‭appellant,‬ ‭under‬ ‭Sections‬ ‭118‬ ‭and‬ ‭139‬ ‭of‬ ‭the‬ ‭NI‬ ‭Act.‬ ‭So,‬ ‭respondents‬ ‭1‬ ‭and‬ ‭2‬ ‭are‬ ‭found‬ ‭guilty‬‭under‬ ‭Section 138 of the NI Act.‬ ‭28.‬ ‭As‬ ‭per‬ ‭Section‬ ‭141‬ ‭of‬ ‭the‬ ‭NI‬ ‭Act,‬ ‭if‬ ‭the‬ ‭person‬ ‭committing‬ ‭an‬ ‭offence‬ ‭under‬ ‭Section‬ ‭138‬ ‭is‬ ‭a‬ ‭company,‬ ‭every‬ ‭person‬ ‭who,‬ ‭at‬ ‭the‬ ‭time‬ ‭the‬ ‭offence‬ ‭was‬ ‭committed,‬ ‭was‬ ‭in‬ ‭charge‬ ‭of,‬ ‭and‬ ‭was‬ ‭responsible‬ ‭to‬ ‭the‬ ‭company‬ ‭for‬ ‭the‬ ‭conduct‬ ‭of‬ ‭the‬ ‭business‬ ‭of‬ ‭the‬ ‭company,‬ ‭as‬ ‭well‬ ‭as‬ ‭the‬ ‭company,‬ ‭shall‬ ‭be‬ ‭deemed‬ ‭to‬ ‭be‬ ‭guilty‬ ‭of‬ ‭the‬ ‭offence‬ ‭and‬ ‭shall‬ ‭be‬ ‭liable‬ ‭to‬ ‭be‬ ‭proceeded‬ ‭against‬ ‭and‬ ‭punished‬ ‭accordingly‬‭. Section 141(2) of the NI Act reads thus:‬ CRL.A NO. 1029 OF 2008‬ ‭ 26‬ ‭ 2024:KER:82742‬ ‭ ‭"141. Offences by companies. --‬ ‭(1) xxx xxx xxx‬ ‭(2)‬‭Notwithstanding‬‭anything‬‭contained‬‭in‬‭sub-section‬‭(1),‬ ‭where‬ ‭any‬ ‭offence‬ ‭under‬ ‭this‬‭Act,‬‭has‬‭been‬‭committed‬‭by‬ ‭a‬ ‭company‬ ‭and‬ ‭it‬ ‭is‬ ‭proved‬ ‭that‬ ‭the‬ ‭offence‬ ‭has‬ ‭been‬ ‭committed‬ ‭with‬ ‭the‬ ‭consent‬ ‭or‬ ‭connivance‬ ‭of,‬ ‭or‬ ‭is‬ ‭attributable‬ ‭to,‬ ‭any‬ ‭neglect‬ ‭on‬ ‭the‬ ‭part‬ ‭of,‬ ‭any‬ ‭director,‬ ‭manager,‬ ‭secretary‬ ‭or‬ ‭other‬ ‭officer‬ ‭of‬ ‭the‬ ‭company,‬ ‭such‬ ‭director,‬ ‭manager,‬ ‭secretary‬ ‭or‬ ‭other‬ ‭officer‬ ‭shall‬ ‭also‬ ‭be‬ ‭deemed‬ ‭to‬ ‭be‬ ‭guilty‬ ‭of‬ ‭that‬ ‭offence‬ ‭and‬ ‭shall‬ ‭be‬ ‭liable‬ ‭to‬ ‭be proceeded against and punished accordingly.‬ ‭Explanation‬‭: For the purposes, of this section,--‬ ‭(a)‬ ‭"company"‬‭means‬‭any‬‭body‬‭corporate‬‭and‬‭includes‬‭a‬ ‭firm or other association of individuals; and‬ ‭(b)‬ ‭"director",‬ ‭in‬ ‭relation‬ ‭to‬ ‭a‬ ‭firm,‬ ‭means‬ ‭a‬ ‭partner‬ ‭in‬ ‭the firm."‬ ‭29.‬ ‭In‬ ‭the‬ ‭case‬ ‭on‬ ‭hand,‬ ‭the‬ ‭2nd‬ ‭respondent‬ ‭is‬ ‭a‬ ‭partnership‬ ‭firm‬ ‭and‬ ‭the‬ ‭1st‬ ‭res

It appears that a Sole Arbitrator had been appointed in terms of the arbitration clause contained in the agreement dated December 5, 2018.

An application under section 17 of the Arbitration and Conciliation Act, 1996 (for short "the Act") had been preferred before the learned Arbitrator. Two Officers were appointed as Receivers in respect of the subject asset. The Receivers were directed to take physical possession of the said asset being an equipment being XR 220D, bearing engine no.22293605 along with its accessories, as mentioned in the agreement.

Pleadings disclose that the Receivers were not able to take physical possession of the asset in question as they were resisted by the respondents and the local police authorities also did not cooperate.

The Court:- This appeal by the revenue filed under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated November 08, 2023 passed by the Income Tax Appellate Tribunal 'A' Bench, Kolkata (the Tribunal) in ITA No.666/Kol/2023 for the assessment year 2012-13.

The revenue has raised the following substantial questions of law for consideration:-

(a) Whether on the facts and circumstances of the case and in law, the Learned Income Tax Appellate Tribunal has committed substantial error by not considering the addition made by the Assessing Officer on account of share capital / share premium of Rs.3,00,00,000/- made u/s 68 of the IT Act, 1961, without considering the fact that there is accommodation entry in the instant case?

learned advocate on record of the appellant is directed to serve notice of appeal on the respondent in the meantime.

(T. S. SIVAGNANAM, C.J.) (HIRANMAY BHATTACHARYYA, J.) S. Kumar

The Court : This is an appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) challenging an order dated January 11, 2024 passed by the Income Tax Appellate Tribunal, "B" Bench, Kolkata (Tribunal) in I.T.A No.763/Kol/2022, for the assessment order 2013-14.

We have heard Mr. Aryak Dutt, learned standing counsel appearing for the appellant and Mr. Soumitra Chowdhury, learned counsel for the respondent/assessee.

The appeal was filed beyond time and an application for condonation of delay was filed which was heard and the delay was condoned. Learned counsel appearing for the assessee would submit that the assessee has been advised to avail the provisions of the direct tax Vivad Se Viswas Scheme (VSVS) dated 15 th October, 2023. However, one issue may crop up if the assessee files an application under VSVS by citing that the duty fixed for eligible cases as has been mentioned in paragraph 3(Sl.1)(ii). Identical issue arose for consideration before this Court in the case of Principal Commissioner of Income Tax-1, Kolkata vs. Asish Kumar Ghosh, WPA 18282 of 2021 and by judgment dated 1st April, 2022 this Court had considered the very same issue and found that the assessee would be eligible to file a declaration under the provisions of the VSVS and a direction was also issued to process such application. The judgment rendered in Asish Kumar Ghosh will fully support the case of the assessee and therefore the assessee is entitled to file an application under the VSVS. Accordingly, the assessee is directed to file an application and the department shall process the application in accordance with law.

The Court:- This appeal by the assessee filed under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated January 16, 2024 passed by the Income Tax Appellate Tribunal 'C' Bench, Kolkata (the Tribunal) in ITA No.1964/Kol/2019 and C.O. No.39/Kol/2019 for the assessment year 2015-16. This appeal is admitted on the following substantial questions of law:-

(i) Whether the Tribunal was justified in law in upholding the invocation of sub-section (2) of section 14A of the Income Tax Act, 1961 and rule 8D(2)(iii) of the Income Tax Rules, 1962, in the absence of any satisfaction recorded by the Assessing Officer that having regard to the accounts of appellant, the appellant's claim that expenditure of Rs.9,77,888/ was incurred in relation to the exempt income was not correct?

The Court :- We have heard the learned Advocates for the parties. The revenue has filed this appeal under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 9th May, 2023 passed by the Income Tax Appellate Tribunal "B" Bench, Kolkata (the Tribunal) in ITA/491/Kol/2021 for the assessment year 2011-12. The revenue has raised the following substantial questions of law for consideration:-

a. Whether the learned Tribunal has committed substantial error in law in granting relief to the assessee without considering the fact that neither the assessee nor the amalgamating company informed the AO about the scheme of amalgamation approved by the Hon'ble High Court and therefore defect in not issuing notice in the name of amalgamated company remained a curable defect under section 292B of the Income Tax Act, 1961 ?

The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against an order dated October 26, 2023, passed by the Income Tax Appellate Tribunal, "C" Bench, Kolkata (Tribunal) in I.T.A No.1842/Kol/2017, for the assessment order 2009-10.

The revenue has raised the following substantial questions of law for consideration:-

i) Whether on the facts and in law, the Hon'ble ITAT is justified in setting aside the order of the Ld. CIT(A) and deleting the additional made by the A.O. towards unexplained share capital and share premium of Rs.15,51,00,000/- u/s. 68 of the Act by holding that the assessee had discharged its onus to prove the identity and creditworthiness of the share subscribing companies and the genuineness of the transactions overlooking the fact that not even a single Director of the share subscribing companies appeared before the Assessing Officer nor provided a valid reason for their non-appearance?

1. The instant petition has been filed by the petitioner under Section 482 Cr.P.C seeking quashing of criminal complaint No.31-II dated 18.01.2016 titled as Employees State Insurance Corporation Vs. Vijay Singh Jakhar and another (Annexure P-1) filed under Section 85 (a) of the Employees State Insurance Act 1948 (in short, 'Act of 1948') and summoning order dated 18.01.2016 (Annexure P-2) passed by the Court of Chief Judicial Magistrate, Hisar and all the consequential proceedings arising thereof.

2. The brief facts of the case are that Employees State Insurance Corporation (in short 'ESIC') filed criminal complaint Annexure P-1 against the petitioner and M/s Jaat Senior Secondary School, Hisar under Section 85 (a) of the Act of 1948 wherein it was alleged that petitioner is 1 of 7 Neutral Citation No:=2024:PHHC:145123 CRM-M-1189-2017 [2] proprietor and principal employer of M/s Jaat Senior Secondary School, Hisar in terms of Sections 2(17) and 86-A of the Act 1948. The accused failed to pay any contribution as required under Sections 39, 40 (1), 43 and 44 of the Act of 1948 read with Regulation 26 of the Employees State Insurance (General) Regulation 1950, for the contribution period ending 04/2011 to 03/2013 and thus, the accused have committed offence punishable under Section 85 (a) of the Act of 1948. The necessary sanction for prosecution required under Section 86 (1) of the Act of 1948 is taken from the competent authority before filing the complaint Annexure P-1, which was filed through S.S.O, ESIC, Hisar. On presentation of the complaint, the Court of Chief Judicial Magistrate, Hisar took cognizance and as the complaint was filed by the complainant in his capacity as a public servant, recording of preliminary evidence was dispensed with and petitioner and M/s Jaat Senior Secondary School, Hisar were summoned under Section 85(a) of the Act of 1948 vide order Annexure P-2 dated 18.01.2016.

1. The instant petition has been filed by the petitioner under Section 482 Cr.P.C seeking quashing of criminal complaint No.32-II dated 18.01.2016 titled as Employees State Insurance Corporation Vs. Vijay Singh Jakhar and another (Annexure P-1) filed under Section 85 (e) of the Employees State Insurance Act 1948 (in short, 'Act of 1948') and summoning order dated 18.01.2016 (Annexure P-2) passed by the Court of Chief Judicial Magistrate, Hisar and all the consequential proceedings arising thereof.

2. The brief facts of the case are that Employees State Insurance Corporation (in short 'ESIC') filed criminal complaint Annexure P-1 against the petitioner and M/s Jaat Senior Secondary School, Hisar under Section 1 of 7 Neutral Citation No:=2024:PHHC:145104 CRM-M-614-2017 [2] 85 (e) of the Act of 1948 wherein it was alleged that petitioner is proprietor and principal employer of M/s Jaat Senior Secondary School, Hisar in terms of Sections 2(17) and 86-A of the Act 1948. The accused have failed to submit the return of contribution as required under Sections 39, 40 (1), 43 and 44 of the Act of 1948 read with Regulation 26 of the Employees State Insurance (General) Regulation 1950, for the contribution period ending 04/2011 to 03/2013 and thus, the accused have committed offence punishable under Section 85 (e) of the Act of 1948. The necessary sanction for prosecution required under Section 86 (1) of the Act of 1948 is taken from the competent authority before filing the complaint Annexure P-1 which was filed through S.S.O, ESIC, Hisar. On presentation of the complaint, the Court of Chief Judicial Magistrate, Hisar took cognizance and as the complaint was filed by the complainant in his capacity as a public servant, recording of preliminary evidence was dispensed with and petitioner and M/s Jaat Senior Secondary School, Hisar were summoned under Section 85(e) of the Act of 1948 vide order Annexure P-2 dated 18.01.2016.

which was notified by the Bihar Government vide letter No. 14/DLA-Margdarshal- LA Act (Bharat Sarkar)-238/2013-1342 dated 14.12.2015 in the light of Section 24 (i) (a) of the Provision of Right to Fair Compensation and Transparency in Land Acquisition Rehabilitation and Resettlement Act, 2013 for payment of compensation to the petitioners in the light of Market value of the land on 01.01.2014.

(iii) For any other relief/reliefs for which the petitioners are entitled under the law in the light of fact and circumstances of the case in the interest of justice.

and submitted an inspection report on 11.05.2024.

3. The learned counsel for the petitioner has submitted that in paragraph no. 9 of the inspection report dated 11.05.2024, the only allegation, which has been made, is regarding enhancement of charges in respect of hajri form disproportionately and Patna High Court CWJC No.10426 of 2024 dt.12-11-2024 discontinuance of the share of Advocates and Advocate clerks in the same, resulting in resentment in the Bar, apart from some allegations being made in the said report regarding functioning of the Committee during the period 2022 to 2024, for which the petitioner is not responsible, inasmuch as his financial power had been seized vide letter dated 19.07.2023.

1. This is an criminal appeal under section 341 Cr.PC preferred by the appellant/ applicant against the impugned order dated 31.01.2020 passed by Court of Chief Metropolitan Magistrate SED/Saket Court, New Delhi whereby the application of appellant/applicant moved u/s 340 Cr.P.C. r/w Section 195(1)(b) Cr.P.C. was dismissed.

GROUNDS OF APPEAL

2. The grounds cited by the appellant against the impugned order are as under :

A. Because the Ld. Trial Court duly appreciated the fact that the Respondent Bank concealed the fact regarding the Appellant being in possession of the said property, and yet, in utter disregard of the prejudice caused to the Appellant due to such concealment, regarded the same as being non violative of the principles of natural justice.

1. The appellant has filed the present appeal under section 9 of the Public Premises (Eviction of Unauthorised PPA No.07/2020 M/s Oriental Insurance Co. Ltd. Vs. Life Insurance Corporation of India Occupants) Act, 1971 (hereinafter referred to as 'the Act') against the order dated 17.01.2020 passed by the Estate Officer in Case no. 23 of 2015 passed under Section 5(1) of the Act holding the appellant to be in unauthorised occupation of the subject premises w.e.f. 01.03.2015, as well as another order dated 17.01.2010 passed by the Estate Officer in Case no. 23 (A) of 2015 passed under Section 7(2) and 7(2A) of the Act holding the appellant liable to pay dues of Rs.6,81,08,996/- as on 31.12.2019.

:

The Appellant filed an (offline) RTI application dated 24.03.2023 seeking the following information:

"1- क्या भारतीय बीमा कंपनी को लाइसेस दे ने पर आई आर०डी० ए०आई०द्वारा प्रमाण-पत्र/लाईतेस के ननलम्वन के ललये कोई ननश्चित ननयम व शते है ।

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2- क्या भारतीय बीमा कंपनी के आईआरडीएआई लाइसेस आवेदन में हे रफेर प्रथाओ मे ललप्त होना भी एक ननयम की शते भी प्रमाण-पत्र के ननलम्वन के सालमल है ।

3- क्या आईडीआरडीएआई द्वारा मामले की पूछताछ के ललये ककसी जांि अधिकारी / जााँय अधिकाररयो की टीम को ननयुक्त करता है । 4- क्या जांि अधिकारी को जांि ररपोटट प्रस्तुत करने के ललये ककतनी समय सीमा ननिाटररत है।

:

The Appellant filed an (offline) RTI application dated NIL seeking the following information:

"1 यह कि दिन ांि 11/09/2022, 22/09/2022 व 28/10/2022 िो दिए गए प्र र्थन पत्र पर आज ति उसि जव ब क्यों नह ां दिय गय अगर ि यथव ह हुई है तो क्य ि यथव ह हुई है उसिी सत्य पपत सांदहत ररपोर्थ िे ने िी िृप िरें ।

2 यह कि जजसिे खिल फ शिि यत िी गई उसिी ज ांच िी ि यथव ह DM, ADM, SDM न िरिे वह स्वयां िी क्यों िरते है । यह किसिे आिे ि पर होत है ।

3 यह कि DM, ADM, SDM िे प स शिि यत िरने पर ि यथव ह न होने पर जब आगे शिि यत िी ज ती है तो 5 ि म न र् म गथ में बैठे श्री अिोि िुम र वम थ (JSO) स हब बोलते है कि यह शिि यत िरने ि िोई फ यि नह ां है क्योंकि यह शिि यत यह से Forward िरिे Area Incharge िे प स भेज िे ते हैं। क्योंकि यह य र ज ग र्थन में किसी िी भी नौिर तबह लगती है जब उसिे प स िुबसुरती हो प िे गमथ हो य उसमें वजन हो इतने बर्े अधिि र यह अप िब्ि किसिे आिे ि पर बोल रहे है इसिी ज नि र ि ज ए।

:

The Appellant filed an (offline) RTI application dated NIL seeking the following information:

"1 यह कि दिन ांि 11/09/2022, 22/09/2022 व 28/10/2022 िो दिए गए प्र र्थन पत्र पर आज ति उसि जव ब क्यों नह ां दिय गय अगर ि यथव ह हुई है तो क्य ि यथव ह हुई है उसिी सत्य पपत सांदहत ररपोर्थ िे ने िी िृप िरें ।

2 यह कि जजसिे खिल फ शिि यत िी गई उसिी ज ांच िी ि यथव ह DM, ADM, SDM न िरिे वह स्वयां िी क्यों िरते है । यह किसिे आिे ि पर होत है ।

3 यह कि DM, ADM, SDM िे प स शिि यत िरने पर ि यथव ह न होने पर जब आगे शिि यत िी ज ती है तो 5 ि म न र् म गथ में बैठे श्री अिोि िुम र वम थ (JSO) स हब बोलते है कि यह शिि यत िरने ि िोई फ यि नह ां है क्योंकि यह शिि यत यह से Forward िरिे Area Incharge िे प स भेज िे ते हैं। क्योंकि यह य र ज ग र्थन में किसी िी भी नौिर तबह लगती है जब उसिे प स िुबसुरती हो प िे गमथ हो य उसमें वजन हो इतने बर्े अधिि र यह अप िब्ि किसिे आिे ि पर बोल रहे है इसिी ज नि र ि ज ए।

:

The Appellant filed an (offline) RTI application dated NIL seeking the following information:

"1 यह कि दिन ांि 11/09/2022, 22/09/2022 व 28/10/2022 िो दिए गए प्र र्थन पत्र पर आज ति उसि जव ब क्यों नह ां दिय गय अगर ि यथव ह हुई है तो क्य ि यथव ह हुई है उसिी सत्य पपत सांदहत ररपोर्थ िे ने िी िृप िरें ।

2 यह कि जजसिे खिल फ शिि यत िी गई उसिी ज ांच िी ि यथव ह DM, ADM, SDM न िरिे वह स्वयां िी क्यों िरते है । यह किसिे आिे ि पर होत है ।

3 यह कि DM, ADM, SDM िे प स शिि यत िरने पर ि यथव ह न होने पर जब आगे शिि यत िी ज ती है तो 5 ि म न र् म गथ में बैठे श्री अिोि िुम र वम थ (JSO) स हब बोलते है कि यह शिि यत िरने ि िोई फ यि नह ां है क्योंकि यह शिि यत यह से Forward िरिे Area Incharge िे प स भेज िे ते हैं। क्योंकि यह य र ज ग र्थन में किसी िी भी नौिर तबह लगती है जब उसिे प स िुबसुरती हो प िे गमथ हो य उसमें वजन हो इतने बर्े अधिि र यह अप िब्ि किसिे आिे ि पर बोल रहे है इसिी ज नि र ि ज ए।

:

The Complainant filed an (offline) RTI application dated 20.05.2023 seeking the following information:

"I am enclosing herewith a Photocopy letter dated 25/9/23 regarding Departmental Grocery Card No CAO 5112259933/201N0o., which was not activated by the Aligarh Depot due to which I Could not got my necessary groceries items. Recognizing this I need information & copies of documents as per following points:-

1. Please intimate the date of receipt of aforesaid letter

2. Please provide a certified photocopy of aforesaid letter

3. Please provide the information regarding action taken on my above letter by the appropriate authority since the date of issuing to this date.

:

The Appellant filed an (offline) RTI application dated 19.05.2023 seeking the following information:

"I satyapal Singh was working as a lecturer in Guru Tegh Bahadur Polytechnic Institute (GTBPI) at Computer Engineering Department from Aug 2008 to Aug 2018.

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Kindly provide me the following information under the RTI Act 2005

1. Provide me Seniority List of DSGMC employees.

2. Provide me my Personal Account Number as a DSGMC Employee.

3. Provide me my Employee Code as DSGMC employee."

Having not received any response from the CPIO, the appellant filed a First Appeal dated 20.06.2023. The FAA order is not on record.