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

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For Petitioner(s) : Mr. Meghraj Meena For Respondent(s) : Mr. Vijay Singh Yadav, PP HON'BLE MR. JUSTICE GANESH RAM MEENA Order 07/11/2024

1. This bail application has been filed by the accused-petitioner under Section 483 B.N.S.S., in connection with F.I.R. No.438/2024, registered at the Police Station Niwai, District Tonk for the offences punishable under Sections 3, 25(1)(b) & 25(8) of Arms Act.

2. Heard.

3. Considered.

4. Having regard the submissions made by counsel for the petitioner so also the fact that no recovery has been effective from the accused-petitioner and more particularly the co-accused have already been enlarged on bail by this Court on 24.10.2024 and the accused-petitioner is in custody since long time, this Court without expressing any opinion on the merits and demerits of the case, [2024:RJ-JP:46152] (2 of 2) [CRLMB-13712/2024] deems just and proper to enlarge the petitioner on bail.

1. The case has been heard through Video Conferencing from Allahabad.

2. Heard Sri Vaibhav Kalia (in bail no.1538/2023), Sri Salil Kumar Srivastava (in bail nos.11541/2022, 14110/2022, 14113/2022 & 14164/2022), Sri Manish Mani Sharma (in bail nos.1575/2023, 1640/2023, 1920/2023, 1998/2023, 2066/2023, 2090/2023 & 2316/2023), learned counsels for the applicants and Sri Ajai Kumar, Sri Vivek Kumar Rai, learned counsels for the informant as well as Ms. Parul Kant, learned A.G.A. for the State and perused the record.

First Bail Applications Moved On Behalf Of The Applicants:-

3. Applicant- Nandan Singh Bisht went to jail on 19.10.2021 in Case Crime No.0219 of 2021, under Sections 147, 148, 149, 307, 326, 302, 120-B, 34, 427 IPC, Section 30 of Arms Act and Section 177 of Motor Vehicle Act, Police Station- Tikuniya, District- Lakhimpur Kheri.

SANJEEV NARULA, J.:

1. Mr. Khalid Jahangir Qazi, a national of United States of America holding the status of an Overseas Citizen of India,1 has invoked the jurisdiction of this Court under Article 226 of the Constitution of India, 1950, seeking entry to India. He challenges the legality of two restrictive measures imposed upon him - order dated 12th May, 2023 issued by the Consulate General of India, New York,2 cancelling his OCI card under the Citizenship Act, 1955,3 and the Citizenship Rules, 2009; and a subsequent blacklisting order issued by the Ministry of Home Affairs, under the Foreigners Act, 1946,4 restraining his entry into India. The underlying basis of these actions, as asserted by the Respondents, is the Petitioner's alleged involvement in activities deemed to be prejudicial to the interests of India.

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:-

1. Mr. Devansh Mohta, learned Counsel assisted by Mr. Vikram Rajkhowa, learned Counsel is present on behalf of the Applicant in Miscellaneous Application No.31/2023/EZ.

2. Arguments could not be concluded today.

1

3. On the request of the Counsel for the parties, put up this matter for further hearing on 25.11.2024.

4. List on 25.11.2024 for further hearing.

..................................... B. Amit Sthalekar, JM ............................................. Dr. Arun Kumar Verma, EM November 11, 2024, Original Application No.44/2020/EZ With Miscellaneous Application No.31/2023/EZ In Original Application No.43/2020/EZ SKB

1. Vide order dated 29.08.2024 Prakash Grih Nirman Sehkari Samiti Maryadit was directed to file the reply. Learned counsel representing respondent/ Prakash Grih Nirman Sehkari Samiti Maryadit has submitted that due to technical reasons reply has not been uploaded. The same may be filed within two weeks with copy to the opposite parties.

2. In the meantime, learned counsels for the State and BMC are directed to trace the map, revenue record with regard to allotment/allocation of green belt in the Map as approved.

3. Applicant present in person has submitted that the present matter relates only to the cutting of trees. MPPCB has issued notice to the Prakash Grih OA No. 139/2023(CZ) Krishnarani Agrawal vs. State of Madhya Pradesh & Ors. Nirman Sehkari Samiti Maryadit with assessment of environmental compensation but the same has not been replied till date. State PCB is directed to finalise the matter and report within two weeks.

1. Heard Ms. Haripriya Patel, the Applicant appearing in person (in Virtual Mode).

2. The present case has been taken up in pursuance of an article published in the New Indian Express dated 19.08.2024 "Three jumbos die in Odisha in 24 hours, electrocution cases rise". The article also mentions that: -

a) one elephant calf dies after being hit by a goods train on the Rourkela-Bimlagarh line near Roxy of Barsuan range under the Bonai Forest Division (BFD) in District: Sundargarh in the early hours on Sunday dated 18.08.2024;

b) a female elephant aged about 7 years died in Tamra Forest in Gurundia Block on the night of August 15 due to diseases; and

The 'preliminary report' dated 24.07.2020 filed by the Expert Committee constituted by this Tribunal vide order dated 24.06.2020 is taken on record. On the request of learned Counsel appearing for the parties, adjourned to 06.08.2020. Liberty to file further submission, if any, before the next date.

Adarsh Kumar Goel, CP S. P. Wangdi, JM Dr. Nagin Nanda, EM July 29, 2020 Original Application No. 43/2020(EZ) & Original Application No. 44/2020(EZ) DV

1.1 We have heard learned Counsel for the parties. Hearing concluded. Order reserved. The order will be uploaded on the website, after due consideration, on or before 19.02.2021.

Adarsh Kumar Goel, CP S.K. Singh, JM Dr. Nagin Nanda, EM February 15, 2021 Original Application No. 43/2020(EZ) with connected matters DV

1. Case taken up by video conference on Vidyo App.

2. These cases are taken up together as identical questions have been raised. The Applicant in O.A. No. 43/2020/EZ, an environmentalist, who has preferred the application alleging failure of the Respondent Authorities in preventing the blowout of Baghjan 5 oil well of the Respondent No. 1, M/s. Oil India Ltd. (OIL in short), resulting in a massive fire causing irreparable loss to the entire biodiversity of the region and loss of lives and property.

3. It is stated that on 27.05.2020 at around 10:30 AM the producing well of Baghjan 5 under the Baghjan Oilfield of OIL in Tinsukia District, Assam, released natural gas in an uncontrolled manner. Baghjan is one of the 23 oil wells set up by OIL to tap the large gas reserves in the Brahmaputra basin located near the Eco Sensitive Zone (ESZ) of the Dibru-Saikhowa National Park. The released gas is stated to be a mix of propane, methane, propylene and other gases that flow with the wind the condensate of which mostly falls on the bamboo groves, tea gardens, banana trees and betel nut trees in the area and also spread into the Dibru- Saikhowa National Park which, according to the Applicant, records over 40 mammals, 500 species of birds, 104 fish species, 105 butterfly species and 680 types of plants, including a wide variety of rare orchids. It harbours the tiger, elephant, wild buffalo, leopard, hoolock gibbon, capped langur, slow loris, Gangetic dolphin, besides critically endangered bird species such as the Bengal Florican, White Winged Duck, Greater Adjutant stork, White rumped vulture, slender billed vulture as well as the rare and endemic Black-breasted parrotbill.

1. This order is being passed in continuation of orders dated 24.06.2020 and 02.07.2020 dealing with the issue of providing remedies to the victims and for restoration of environment as a result of incident of oil blowout on 27.05.2020 and other consequential events that followed at Baghjan in Tinsukia District of Assam.

2. The Tribunal noted the case of the applicant that as a result of blowout on 27.5.2020, the Baghjan Oil well set up by the Oil India Limited (OIL) released propane, methane, propylene and other gases causing damage to bamboo groves, tea gardens, banana trees and betel nut trees in the area and also spread into the Dibru-Saikhowa National Park which, according to the Applicant, records over 40 mammals, 500 species of birds, 104 fish species, 105 butterfly species and 680 types of plants including a wide variety of rare orchids. The area harbours tiger, elephant, wild buffalo, leopard, hoolock gibbon, capped langur, slow loris, Gangetic dolphin, besides critically endangered bird species such as the Bengal Florican, White Winged Duck, Greater Adjutant stork, White rumped vulture, slender billed vulture as well as the rare and endemic Black-breasted parrotbill. The oil also spilled into the Dibru river causing a film of oil in the river that passes through the Maguri- Motapung wetlands, an Important Bird and Biodiversity Area, and along the Dibru Saikhowa National Park. The Maguri-Motapung Wetland, located less than 10 km from Dibru-Saikhowa National Park, is a part of the Dibru-Saikhowa Biosphere Reserve (DSBR) and hosts some of the most vulnerable species of birds such as Swamp Francolin, Marsh Babbler, Greater Adjutant and Pallas's Fish-eagle, Red-headed Vulture and White-bellied Heron, and over 80 species of fish. River Dibru is a tributary of River Lohit which then forms river Brahmaputra in the lower reaches. Brahmaputra river system is also a home to Gangetic dolphins. As a result of the blowout, there was also a fire on 09.06.2020. The applicant has also stated that the blowout has left behind huge volumes of residue as gas condensate which is a mixture of chemical compounds that are toxic for land and vegetation and is a known carcinogen. The blowout is not only hazardous to the health of the people but also severely affect their livelihood whose occupation is mainly agriculture, fishing and animal rearing. 1610 families were displaced as a result of the gas leak.

This is first application filed under Section 483 of B.N.S.S. (S.439 of Cr.P.C.) for grant of bail to the applicant in connection with Crime No. 652 of 2024 registered at Police Station - Kotwali Datia, District Datia (M.P.) for the offences punishable under Sections 296, 115(2), 118(1), 351(3), 331(5) and 3(5) of the BNS.

2. Learned counsel for the applicant argued that the applicant is innocent and has been falsely implicated. The applicant is in custody since 25/9/2024. It is further argued that present FIR is counterblast of FIR lodged against injured Navalpal by applicant Vishal Pal bearing Crime No. 650/2024. Further submission is that as per allegations applicant/accused along with co-accused Rahul threw Naval Pal on ground and assaulted him with Danda. It is further argued that co-accused person namely Rahul has NEUTRAL CITATION NO. 2024:MPHC-GWL:19406 2 MCRC-45528-2024 already been granted bail by this Court in M.Cr.C. No.43343/2024 and case of the present applicant is at parity with him, hence, he seeks parity and prays for grant of bail to the applicant.

This is the first application filed by the applicant under Section 438 of Cr.P.C, 1973 (Section 482 of BNSS, 2023) for grant of anticipatory bail relating to FIR No.401/2024, dated 07.09.2024, registered at Police Station Ashoka Garden, District Bhopal (M.P.) for commission of offence under Sections 296, 115, 118(1), 110, 3(5) of BNS, 2023 and Section 25 of the Arms Act. Applicant apprehending his arrest in the aforesaid offence has knocked at the portal of this Court for grant of anticipatory bail.

2. As per the prosecution story, on 06.09.2024, applicant/accused caused injury to Anuj by means of some blunt and hard object while her son Abhishek caused injury by means of knife to the complainant party. FIR was registered.

The appeal was heard on admission and reserved on 25/09/2024.

2. This second appeal has been filed by the appellant/defendant being aggrieved by the judgment and decree dated 28/10/2021 passed by Fifth Additional District Judge, Mandla in Civil Appeal No.43/2016 [Bisan Lal Vs. Rajau and another] arising out of judgment and decree dated 29/06/2016 passed by learned Civil Judge Class-II, Nainpur in Civil Suit No.24-A/2015.

3. Learned counsel for the appellant at the time of arguments on admission it was argued that both the Courts have failed to appreciate that Tahsildar Nainpur under the provision of Section 89 of Madhya Pradesh Land Revenue Code has passed the order in favour of the appellant. In First Appeal, certain documents under Order 41 Rule 27 of CPC were produced but they were not taken on record. One registered sale deed was also produced.

With the consent of the parties, heard finally.

The applicant has filed the present M.Cr.C. under Section 482 of the Code of Criminal Procedure, 1973 seeking quashment of F.I.R. No.55/2020 registered at Police Station - Sanyogitaganj, District - Indore for the commission of offences punishable under Sections 147, 148, 149, 302 of the Indian Penal Code & Section 3(2)(V) of the Scheduled Castes & Scheduled Tribes (Prevention of Atrocities) Act and final report dated 21.04.2020 and all the consequential proceedings arising out of the said F.I.R.

APPEARANCE:

Shri S.P. Jain - Advocate for the petitioner. Shri Subodh Pradhan - Advocate for the respondent.

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{Passed on 8th the Day of November, 2024}

1. The present petition under Article 227 of the Constitution is preferred by the petitioner being crestfallen by the award dated 24-

03-2018 (pronounced on 02-05-2018) passed by the Labour Court No.2, Gwalior in case No.02/A/I.D. Act/2015 (Reference) whereby the respondent has been directed to be reinstated with 50% back wages.

2. Precisely stated facts of the case are that petitioners and respondent were having workman employer relationship and the respondent was appointed as daily rated Nakedar on Collector rate in the establishment of petitioner No.1 Samiti. The dates and events having material bearing over the case and necessary for disposal of the case are as under:

[WP(C) Nos.26883/2024, 38022/2024, 38213/2024, 38235/2024 & 38427/2024] The issue raised in these writ petitions are covered against the petitioners by the judgment of the Supreme Court in Chandra Sekhar Jha v. Union of India and others; (2022) 14 SCC 152. It is clear from a reading of the judgment of the Supreme Court that after the amendment of Section 129 E of Customs Act, 1962 with effect from 06-08-2014 it is a provision beneficial to the persons who propose to file an appeal (like the petitioners herein) and only requires deposit of a portion of the demand. On a consideration of the provision is substituted with effect from 06-08-2024 and on considering the question as to whether such provision will cause undue hardship, it was held as follows;

[WP(C) Nos.26883/2024, 38022/2024, 38213/2024, 38235/2024 & 38427/2024] The issue raised in these writ petitions are covered against the petitioners by the judgment of the Supreme Court in Chandra Sekhar Jha v. Union of India and others; (2022) 14 SCC 152. It is clear from a reading of the judgment of the Supreme Court that after the amendment of Section 129 E of Customs Act, 1962 with effect from 06-08-2014 it is a provision beneficial to the persons who propose to file an appeal (like the petitioners herein) and only requires deposit of a portion of the demand. On a consideration of the provision is substituted with effect from 06-08-2024 and on considering the question as to whether such provision will cause undue hardship, it was held as follows;

[WP(C) Nos.26883/2024, 38022/2024, 38213/2024, 38235/2024 & 38427/2024] The issue raised in these writ petitions are covered against the petitioners by the judgment of the Supreme Court in Chandra Sekhar Jha v. Union of India and others; (2022) 14 SCC 152. It is clear from a reading of the judgment of the Supreme Court that after the amendment of Section 129 E of Customs Act, 1962 with effect from 06-08-2014 it is a provision beneficial to the persons who propose to file an appeal (like the petitioners herein) and only requires deposit of a portion of the demand. On a consideration of the provision is substituted with effect from 06-08-2024 and on considering the question as to whether such provision will cause undue hardship, it was held as follows;

‭ 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

The Court: As a last chance, the time to file affidavit-in-opposition to the application under Section 34 of the Arbitration and Conciliation Act, 1996 is extended upto 30th November, 2024. Affidavit-in-reply, if any, be filed within 8th December, 2024. Let this matter appear in the list on 11th December, 2024.

The time mentioned is peremptory.

(SHAMPA SARKAR, J.) B.Pal

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.

Affidavit of service is taken on record.

This application under Section 9 of the Arbitration and Concilation Act, 1996 has been filed for an injunction restraining the respondent from operating the bank account being No. 5480011001480 maintained with the Bangiya Gramin Vikash Bank. The petitioner submits that the dispute arises out of a settlement executed between the parties on January 15, 2021. The settlement contains an arbitration clause. It provides that all disputes and differences relating to any previous, present or future and arising out of the transactions, sale or purchase etc. shall be decided by a sole arbitrator under the Arbitration and Conciliation Act, 1996. The petitioner submits that pursuant to such settlement, a cheque for an amount of Rs.11,84,856/- dated June 12, 2021 was issued in favour of the petitioner by the respondent. The cheque was dishonoured and the petitioner has already initiated proceedings under Section 138 of the Negotiable Instruments Act, 1881.

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?

By way of this order, I intend to dispose off aforesaid-captioned appeals. These appeals involve similar question of law in the background of identical set of facts.

1 of 9 Neutral Citation No:=2024:PHHC:145543 other connected cases

2. For brevity, the facts are being culled out from from FAO No.1112 of 1988.

3. Instant appeal is directed against judgment dated 26th of August, 2022 passed by Sub Judge, 1st Class, Phagwara exercising powers as ESI Court under ESI Act, 1948 whereby the petition filed under Section 75-78 of the ESI Act, 1948 by the respondent has been allowed.

4. Recovery certificate under Section 45-A was issued and attachment proceedings were initiated against the respondent through Assistant Collector 2nd Grade, Phagwara for recovery of Rs.6690-95 paise. Respondent challenged the demand before ESI Court. It was claimed that the demand raised by the ESI Corporation was based on adhoc assessment without any survey. The demand has been raised w.r.t. 132 KV Sub Station, Phagwara. The same does not fall within the purview of ESI Act as the strength of the staff is only three in number. The staff employed for maintenance like Mali, Sweeper at the Sub Station are on the roles of XEN D/S and not on the roles of KV Sub Station. It was thus claimed that the respondent was not liable to pay any amount towards ESI contribution.

Present revision petition is directed against order dated 3rd of May, 2024 passed by Civil Judge (Junior Division), Rohtak whereby application filed by the defendants under Order VII, Rule 11 CPC read with Section 151 CPC seeking rejection of the plaint, stands dismissed.

2. For convenience, the parties hereinafter are referred to by their original position in the suit i.e. the petitioners as the defendants and respondent No.2 as the plaintiff.

1 of 8 Neutral Citation No:=2024:PHHC:144672

3. Respondent/plaintiff filed suit seeking declaration to the effect that order passed by Divisional Canal Officer, Rohtak Water Services Division, Rohtak, dated 7th of March, 2017 sanctioning water course AB be declared illegal, null, and void. Further prayer was for decree in form of permanent injunction restraining the respondents from digging the water course.

The applicant is in judicial custody in S.T. No.32 of 202 in connection with FIR/Case Crime No.139 of 2022, dated 21.07.2022, under Sections 302, 201, 304- B IPC, Police Station Kotwali Pithoragarh, District Pithoragarh. He has sought his release on bail.

2. Heard learned counsel for the parties and perused the record.

3. According to the FIR, the deceased was married to the applicant 5 years prior to lodging of the FIR. They were blessed with a daughter. The deceased was staying in her mother's house along with her daughter. The FIR records that on 20.07.2022, at about 01:00 PM, the applicant took the deceased along with her daughter with him. At 02:30 PM on that date he informed the son of the informant that the deceased would return by evening. When the deceased did not return, next morning at 07:00 AM, the applicant was telephoned by the informant, but the applicant told that the deceased had returned on the previous evening. On the same day, the dead body of the deceased was found.

1. The accused Shishu Pal has faced the present trial for the offence u/s 302 IPC for committing murder of his real brother namely Satyadev by strangulating him with the help of a shoe lace.

The case of the prosecution:

2. The facts of the prosecution case, in brief, are that on receipt of call vide DD No. 31 A dated 15.07.2018, ASI Brahm Swaroop reached Sardar Vallabh Bhai Patel (SVBP) Hospital, Patel Nagar where deceased Satyadev was reported to be brought dead. The emergency card of SVBP hospital indicates that he was brought there by the accused. The doctor at the hospital noticed a scar mark on the neck of the deceased. The post mortem report opined that the cause of death as asphyxia due to ligature strangulation. In the subsequent opinion the doctor opined that the death was possible with the alleged weapon of offence i.e shoelace recovered at the instance of the accused. After the post mortem report was received the FIR was registered on 19.07.2018. On the same day the accused was arrested and his disclosure statement was recorded. On the next day the IO obtained the police custody of the accused and at the instance of the accused, the shoelace allegedly used in the offence, was recovered from the room situated at the first floor of the house of the accused and the deceased. Pooja, wife of deceased raised her suspicion on the accused as her husband i.e. deceased Satyadev was a habitual drunker due to which there used to be quarrels State Vs Shishu Pal SC No.780/2018 FIR No. 201/2018 2/42 between Satyadev and his elder brother Shishupal. She stated that at the time of incident, she had gone to her parental home at Farukhkabad, U.P. After completion of investigation, t he chargesheet was filed against the accused.

:

The Appellant filed an (online) RTI application dated 23.03.2023 seeking the following information:

"1. Whether Akola-dhone project received all approvals to start tendering the process, if not, please share the next steps required before going to tendering process and tentative timelines for the same

2. Whether railway board received any request for rake allotment for 16569 train from SWR. If so, what is the timeline to allot the rake

3. Weather railway board conducted any meeting to speedup the 160kmph upgradation between Hyderabad to Bangalore via Kurnool. If not, reasons for the delays"

The CPIO furnished a reply to the Appellant on 14.07.2023 stating as under:

:

The Appellant filed an (online/offline) RTI application dated 06.04.2023 seeking the following information:

"1. Please provide the below information of under all Railway Zones of Indian Railways on all India basis.

S.No Name of the Full postal Address Name of the Telephone/Mo Email ID of Railway with PIN code of officer bile Nos. of the the Unions/Mazdoor the Railway Bearers and Officers Railway Sanghs/Associati Union/Mazdorr Designations bearers Unions/Ma ons Sanghs/Association zdoor s Sanghs/As sociations

:

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 Complainant filed an (offline) RTI application dated 20.04.2023 seeking the following information:

"1. Whether exclusion of the undersigned in the list of DRMs posting order issued by Railway Board dated 07.03.2023 was on account of a pending major DAR case? If so, on what basis order of the undersigned on deputation to Bangalore Metro Rail Corporation Limited vide order no. 2022/E(O)II/6/19 dated 12.09.2022 as Chief Engineer (Rolling Stock) was issued despite pending DAR case Whether Railway Board is following different criteria for DAR clearance for deputation posting) (Please furnish name & designation of authority that gave approval for above Major DAR case? Please furnish name & designation of authority who has gone into this DAR case detail and given any recommendation on case file to make it a fit case for major penalty proceeding?)

:

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 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.

R.SAKTHIVEL, J.

These Civil Miscellaneous Appeal and Cross Objection are at the instance of the petitioner / appellant and the respondent respectively. In both the cases, challenge is to the Judgment and Decree dated November 7, https://www.mhc.tn.gov.in/judis Page No.2 of 24 CMA NO.3541 OF 2017 & CROSS OBJ. NO.51 OF 2019 2017 passed by the ‘Principal Family Court, Coimbatore’ ['Family Court' for short], in H.M.O.P.No.1445 of 2015. This Common Judgment will govern both of them.

This writ petition has been filed challenging the order passed by the second respondent dated 10.10.2023, thereby partly allowed the complaint filed by the fifth respondent and ordered to pay a sum of Rs.25,000/- per month, in favour of the fifth respondent.

2. The petitioner is the son of the fifth respondent and the respondents 6 & 7 are the daughters of the fifth respondent. The fifth respondent got married one Kala and gave birth to the petitioner and the https://www.mhc.tn.gov.in/judis respondents 6 & 7 herein. The property ad measuring 493 sq.ft., situated at Door No.7/1, 9th lane, Narayan nayakkan Street, Pudupet, Chennai, was settled in favour of the fifth respondent by his father. It consists ground floor plus 2 floors. In the ground floor, there is an yarn company and employees are staying in the said premises. The fifth respondent's wife owned property at Chintadripet, in which the petitioner is receiving the rent of Rs.25,00,000/- per month. The petitioner is doing his business in the Chintadripet house.

This writ petition has been filed challenging the order passed by the first respondent dated 15.03.2024, thereby confirming the order dated 12.06.2019 passed by the second respondent, thereby rejecting the complaint lodged by the petitioner and to direct the third respondent to provide all amenities to the petitioner including food and shelter and also restrain the third respondent from torturing the petitioner and his wife.

2. The petitioner is the father and the third respondent is the son. The petitioner got married one Girija and gave birth to the third respondent and one daughter. While he was in service in the police department, he had purchased a property ad measuring 4½ cents comprised in Survey No.665/1B and 665/2 part situated at Echanari, Near Ammal Temple, Kurichi Village, Madhukarai Taluk, Coimbatore, https://www.mhc.tn.gov.in/judis by a registered sale deed dated 29.01.2010, bearing document No.446/2010. Thereafter, he constructed a house and was residing there.

11.11.2024 Order No.

01. 1. This matter is taken up through Hybrid Arrangement (Virtual /Physical Mode).

2. Heard learned counsel for the Petitioners and learned Addl. Standing Counsel for the State. Perused the records.

3. This is an application under Section 438, Cr.P.C. filed by the Petitioners for anticipatory bail, involving offence punishable under Sections 498-A / 323 / 342 / 506 /307 / 34 of I.P.C. read with Section 4 of D.P. Act in G.R. Case No.1305 of 2024 of the Court of learned S.D.J.M., Chatrapur arising out of Chamakhandi P.S. Case No.373 of 2024.

11.11.2024 Order No.

01. 1. This matter is taken up through Hybrid Arrangement (Virtual/Physical Mode).

2. Heard learned counsel for both the parties and perused the records.

3. The Petitioner is apprehending arrest for the alleged commission of offence under Sections 341/384/294/506/307/323/ 325/379 of I.P.C. in G.R. Case No.87 of 2018 of the Court of the learned J.M.F.C., Nimapara arising out of Nimapara P.S. Case No.33 of 2018.

4. It is stated by learned counsel for the Petitioner that earlier the Petitioner approached this Court by filing ABLAPL No.2915 of 2018. The said bail application was disposed of by a coordinate bench of this Court on 30.01.2019 thereby directing the Petitioner to surrender before the court below and move an application for bail with a corresponding direction to the learned court in seisin over the matter to dispose of the bail application on the very same day. Learned counsel for the Petitioner at this juncture submitted that due to communication gap with the conducting counsel, the Petitioner could not take advantage of order dated 30.01.2019.

arrangement (video conferencing/physical mode).

Heard learned counsel for the petitioners, learned counsel for the State and learned counsel for the informant.

This is an application under section 438 Cr.P.C. for grant of anticipatory bail to the petitioners in connection with G.R. Case No.104 of 2020 arising out of Rajkanika P.S. Case No.58 of 2020 pending in the Court of learned J.M.F.C., Aul for alleged commission of offences under sections 341/294/323/324/354- B/506/307/34 of the Indian Penal Code.

Perused the first information report annexed to the anticipatory bail application.

12.11.2024 Order No.

01. 1. This matter is taken up through Hybrid Arrangement (Virtual/Physical Mode).

2. Heard learned counsel for both the parties and perused the records.

3. The Petitioner is apprehending arrest for the alleged commission of offence under Sections 406/ 468/471/ 420/ 120-B/34 I.P.C. read with Section 4/5 of The Prize, Chits and Money Circulation Scheme (Banning) Act in 1.C.C. No.1498 of 2013 corresponding to G.R. Case No.953 of 2014 of the Court of the learned S.D.J.M., Bhadrak arising out of Bhadrak Town P.S. Case No.78 of 2014.

11.11.2024 Order No.

02. 1. This matter is taken up through Hybrid Arrangement (Virtual /Physical Mode).

2. Heard Senior learned counsel for the Petitioner and learned Counsel for the State as well as learned counsel for the Informant. Perused the records.

3. This is an application under Section 438, Cr.P.C. filed by the Petitioner for anticipatory bail, involving offence punishable under Sections 419, 420, 465, 467, 468, 471, 120-B, 34 of I.P.C. and Sections 66(C), 66(D) of I.T. Act in C.T. Case No.399 of 2024 of the Court of learned S.D.J.M., Bhubaneswar arising out of Cyber Crime P.S. Case No.11 of 2024.

12.11.2024 Order No.

04. 1. This matter is taken up through Hybrid Arrangement (Virtual/Physical Mode).

2. Heard learned counsel for both the parties and perused the records.

3. The Petitioner is apprehending arrest for the alleged commission of offence under Sections 147/148/323/325/307/302/ 427/506/149 of I.P.C. in G.R. Case No.170 of 2017 of the Court of the learned J.M.F.C., Salipur arising out of Mahanga P.S. Case No.49 of 2017.

4. Considering the facts of the case, this Court is not inclined to grant anticipatory bail to the Petitioner. However, on the submission of the learned counsel, the Petitioner is given liberty to surrender before the learned court in seisin over the matter in the aforesaid case in the first hour within 21 working days hence and move for bail. On such event, the learned Magistrate shall consider his application for bail in the first hour strictly on the basis of the materials on record. In case of rejection of the bail application, the Petitioner may move for bail before the higher forum in the second hour. On such event, the higher forum shall consider and dispose of the bail application of the Petitioner on the same day strictly on the basis of the materials on record, by maintaining the principles of parity, if applicable.