Heard the parties.

2. The petitioner is in custody in connection with Danapur P.S. Case No. 318 of 2024 for the offence punishable under sections 341, 307, 195A, 120B, 506 and 34 of the Indian Penal Code and 27 of the Arms Act lodged on 01.04.2024 by the informant, Binod Rai.

3. As per the prosecution story, the informant alleged that as he was sleeping in his office, Rahul Kumar alongwith other accused came and Rahul Kumar opened fire causing injury. Rahul Kumar was again loading another cartridge when an alarm was raised whereafter, they escaped. This led to the FIR.

1. Since both these anticipatory bail applications arise out of Bihiya Police Station Case No. 191 of 2024, with the consent of the parties, both these applications are heard together.

2. Heard learned Counsel for the petitioners and learned Additional Public Prosecutor for the State.

3. These applications, for grant of anticipatory bail, arise out of Bihiya Police Station Case No. 191 of 2024, dated Patna High Court CR. MISC. No.71118 of 2024(2) dt.11-11-2024 26.06.2024, disclosing offences punishable under Sections 341/323/504/307/337/34of the Indian Penal Code.

Heard learned counsels for the parties.

2. The petitioners apprehend their arrest in a case registered for the offence punishable under Sections 147, 148, 149, 448, 341, 323, 324, 326, 307, 332, 354(B), 436, 427, 379, 353, 504, 506 of the Indian Penal Code and 27 of Arms Act.

3. As per the prosecution case, in relation to the Tarabari P.S. Case No.67 of 2024, police recovered kidnapped Chandni Kumari and arrested the accused Mintu Singh and kept them under the supervision of the police officials in the police station. Both Mintu Singh and Chandni Kumari committed suicide by hanging themselves. When the relatives of the deceased persons got the information about the incident, several persons including Patna High Court CR. MISC. No.74950 of 2024(2) dt.11-11-2024 the petitioners gathered along with deadly weapons and brutally assaulted the police official and also damaged their vehicles by setting them on fire.

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

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

18.2 The above facts revealed that the TAL had neither submitted the correct ST-3 returns showing the above taxable amount nor deposited the Service Tax on the taxable amount representing the amount received from the SKOL as License endorsement fees. It appears that TAL had deliberately suppressed their receipts against License endorsement fees and have also sought to mislead the investigation by claiming that the said receipts are not related to renting of the immoveable property while both TAL the service provider and SKOL the recipient of service have accounted for the amount paid as license endorsement fees as Rent in their Balance sheets. It therefore appears from the foregoing that the noticee has resorted to fraud, willful mis-statement, and suppression of facts with intent to evade payment of service tax. M/s TAL have thus suppressed the taxable value to ST/52898/2018 the tune of Rs. 18,93,66,667/- from the Service Tax department and evaded the Service Tax amounting to Rs 2,02,15,467/-(Service Tax Rs 1,96,26,667 + Ed Cess 3,92,533/- + Ed Cess Rs 1,96,267/-) in respect of taxable services rendered by them for the period 01.04.2008 to 31.01.2013 by contravening the provisions of the Finance Act, 1994 and Rules made thereunder. Thus, the service tax not paid by TAL on the value of taxable services suppressed by them is recoverable from them by invoking the extended period under proviso to Sub- section(1) of Section 73 of the Finance Act 1994 along with interest at the appropriate rate as per Section 75 of the Finance Act 1994."

HON'BLE MR. JUSTICE SAMEER JAIN Order 08/11/2024 None present on behalf of the petitioner. The present petition is filed in the Year 2021 qua the advertisement No.01/2018 dated 12.04.2018, with the prayers for allotment of home district as per the merit scored by the petitioner, however the same was not allotted and it is alleged that discrimination is caused qua the petitioner.

The matter is on board today after lapse of approximately four years and it appears that with efflux of time the lis in question does not survives.

[2024:RJ-JP:46386] (2 of 2) [CW-1283/2021] Accordingly, present petition is dismissed for non prosecution. Pending applications, if any, shall stand disposed of.

1. This anticipatory bail application has been filed by the accused-petitioners under Section 482 B.N.S.S., in connection with F.I.R. No.359/2024, registered at the Police Station Bassi Jaipur City (East), District Jaipur City (East) for the offences punishable under Sections 189(2), 115(2), 126(2) & 352 of BNS.

2. Heard.

3. Considered.

4. On perusal of the contents of the F.I.R., it is revealed that no specific overt act has been assigned to the accused-petitioners and the accused-petitioners are both women. The alleged incident has taken place all of a sudden at an agricultural field.

5. Taking into consideration the totality of the facts and [2024:RJ-JP:46170] (2 of 2) [CRLMB-12586/2024] circumstances of the case and more particularly the fact that the accused-petitioners both are women and no specific overt act has been assigned to the accused-petitioners in the First Information Report, this Court without expressing any opinion on the merits and demerits of the case, deems just and proper to extend the benefit of anticipatory bail to the petitioners.

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

1. This second bail application has been filed by the accused- petitioner under Section 483 B.N.S.S., in connection with F.I.R. No.339/2024, registered at the Police Station Shahpura (Jaipur Rural), District Jaipur Rural for the offences punishable under Sections 331(4) & 305(a) of BNS.

2. The First Bail Application No.11258/2024 filed by the accused- petitioner was dismissed as withdrawn vide order dated 19.09.2024 with liberty to file fresh bail application after filing of the charge-sheet.

izkFkhZ@vfHk;qDr dh vksj ls viuh fu;fer tekur gsrq ;g tekur izkFkZuk i= Hkkjrh; ukxfjd lqj{kk lafgrk dh /kkjk 483 ds varxZr iqfyl Fkkuk Hkqlkoj] ftyk Hkjriqj esa ntZ izFke lwpuk izfrosnu la[;k& 236@2023 vijk/k varxZr /kkjk 143] 323] 341] 365 Hkkjrh; naM lafgrk esa is"k fd;k x;k gSA izkFkhZ@vfHk;qDr ds fo}ku~ vf/koDrk dk rdZ gS fd izdj.k esa izkFkhZ@vfHk;qDr dks >wBk lac) fd;k x;k gS vkSj rnqijkar Hkkjrh; naM lafgrk dh /kkjk 308 ds varxZr vfHk;ksx i= izLrqr fd;k x;k gSA izkFkhZ@vfHk;qDr ds fo#) Hkkjrh; naM lafgrk dh /kkjk 308 ds varxZr izdj.k cuuk ugha ik;k tkrk gSA fpfdRld dh fjiksVZ ds vuqlkj vkgr dks dkfjr dksbZ Hkh pksV e`R;q dkfjr djus ds fy, laHkkfor ugha ikbZ xbZ gS vkSj u gh izk.k?kkrd ikbZ xbZ gS o vkgr dks dkfjr pksVsa fdlh ekfeZd Hkkx ij ugha gS] iSj ij dkfjr gSa] vf/kd ls vf/kd Hkkjrh; naM lafgrk dh /kkjk 325 ds varxZr vijk/k curk gS] tks fd vius vkiesa tekurh;

HON'BLE MR. JUSTICE SAMEER JAIN Order 08/11/2024 The matter pertains to the Year 2021. From a perusal of the Court file it is noted that no sincere efforts are taken by the counsel representing the parties, to contest the instant matter.

Even today, when the matter was called, no one appeared on behalf of the petitioner.

For Petitioner(s) : Mr. Sohan Kumawat for Mr. Shailender Balwada For Respondent(s) :

HON'BLE MR. JUSTICE SAMEER JAIN Order 08/11/2024 Learned counsel for the petitioner has submitted that vide an advertisement in the Year 2012, applications were invited for the [2024:RJ-JP:46382] (3 of 3) [CW-2354/2019] post of Constable moreover, total seats intake for the said post were approximately 49898.

It is further submitted that final result was declared and subsequent selection is made. Moreover, a legal notice was filed by the petitioner long ago.

izkFkhZ@vfHk;qDr dh vksj ls viuh fu;fer tekur gsrq ;g tekur izkFkZuk i= Hkkjrh; ukxfjd lqj{kk lafgrk dh /kkjk 483 ds varxZr iqfyl Fkkuk [kksg] ftyk Mhx esa ntZ izFke lwpuk izfrosnu la[;k& 106@2024 vijk/k varxZr /kkjk 379] 419] 420] 468] 471] 120ch Hkkjrh; naM lafgrk ,oa /kkjk 66Mh vkbZVh ,DV esa is"k fd;k x;k gSA izkFkhZ@vfHk;qDr ds fo}ku~ vf/koDrk dk rdZ gS fd izdj.k esa izkFkhZ@vfHk;qDr dks >wBk lac) fd;k x;k gSA izdj.k eftLVªsV }kjk fopkj.kh; gSA izkFkhZ@vfHk;qDr fnukad 27-07-2024 ls U;kf;d vfHkj{kk esa py jgk gS vkSj izdj.k esa izkFkhZ@vfHk;qDr ds fo#) vfHk;ksx i= izLrqr gks pqdk gSA izdj.k ds fopkj.k esa yack le; yxus dh laHkkouk gSA vr% izkFkhZ@vfHk;qDr dks tekur dk ykHk fn;k tk,A fo}ku~ yksd vfHk;kstd }kjk tekur vkosnu dk fojks/k fd;k x;kA mudk rdZ gS fd izkFkhZ@vfHk;qDr ds fo#) iwoZ esa 7 blh izdkj ds vkijkf/kd izdj.k iathc) gks pqds gSaA izkFkhZ@vfHk;qDr ,d vH;Lr vijk/kh gSA vr% izkFkhZ@vfHk;qDr dks ;fn tekur dk ykHk fn;k tkrk gS rks izkFkhZ@vfHk;qDr ds iqu% vijk/k esa lac) gksus dh laHkkouk ls budkj ugha [2024:RJ-JP:46141] (2 of 2) [CRLMB-11696/2024] fd;k tk ldrk gSA vr% izkFkhZ@vfHk;qDr dk tekur vkosnu vLohdkj fd;k tk,A cgl lquh xbZA i=koyh dk voyksdu fd;k x;kA izdj.k vuU; :i ls eftLVªsV }kjk fopkj.kh; gSA izdj.k esa izkFkhZ@vfHk;qDr fnukad 27-07-2024 ls U;kf;d vfHkj{kk esa py jgk gSA rnqijkar iqfyl }kjk izkFkhZ@vfHk;qDr ds fo#) vfHk;ksx i= izLrqr fd;k tk pqdk gSA ;|fi ;g lgh gS fd izkFkhZ@vfHk;qDr ds fo#) iwoZ esa Hkh vkijkf/kd izdj.k iathc) gks pqds gSa] ijarq pw¡fd izdj.k ds fopkj.k esa yack le; yxus dh laHkkouk gS vkSj izdj.k eftLVªsV }kjk fopkj.kh; gS] eSa izkFkhZ@vfHk;qDr dks tekur dk ykHk fn;k tkuk mfpr le>rk gw¡A izkFkhZ@vfHk;qDr dk tekur vkosnu Lohdkj fd;k tkrk gSA ifj.kker% izkFkhZ@vfHk;qDr vkfjQ mQZ ccyw iq= vklw dh vksj ls izLrqr tekur izkFkZuk i= Lohdkj fd;k tkrk gS vkSj vkns"k fn;k tkrk gS fd ;fn izkFkhZ@vfHk;qDr bl ekeys esa fo}ku fopkj.k U;k;ky; ds larks'kizn] muds U;k;ky; esa fu;r frfFk;ksa ij ,oa tc Hkh mls ryc fd;k tkos] mifLFkfr gsrq 50]000@& dk O;fDrxr ca/ki= o 25]000&25]000@& #i;s dh nks lqn`<+ ,oa fo"oluh; izfrHkwfr;ka izLrqr djs rFkk mldh fdlh vU; izdj.k esa vko";drk u gks rks vfoyEc fuEu "krZ ij tekur ij fjgk dj fn;k tkosA "krZ%& izkFkhZ@vfHk;qDr izR;sd ekg dh 25 rkjh[k dks lacaf/kr Fkkukf/kdkjh ds le{k viuh mifLFkfr ntZ djk, rFkk lacaf/kr Fkkukf/kdkjh vfHk;qDr dh mifLFkfr dks fu;ekuqlkj jftLVj esa ntZ djsxk o vfHk;qDr ds vuqifLFkr gksus ij lwpuk fopkj.k U;k;ky; ds le{k izLrqr djsxkA vfHk;qDr dh vuqifLFkfr ds vk/kkj ij lacaf/kr yksd vfHk;kstd vfHk;qDr dh tekur dks fujLr djus gsrq /kkjk 439¼2½ lhvkjihlh ds varxZr l{ke U;k;ky; ds le{k vkosnu izLrqr djus dks Lora= jgsxkA (PRAVEER BHATNAGAR),J MOHIT/Rameshwar/ 20 Powered by TCPDF (www.tcpdf.org)

izkFkhZ@vfHk;qDr dh vksj ls viuh fu;fer tekur gsrq ;g tekur izkFkZuk i= Hkkjrh; ukxfjd lqj{kk lafgrk dh /kkjk 483 ds varxZr iqfyl Fkkuk tqjgjk] ftyk Mhx esa ntZ izFke lwpuk izfrosnu la[;k& 161@2024 vijk/k varxZr /kkjk 379] 419] 420] 468] 471] 120ch Hkkjrh; naM lafgrk ,oa /kkjk 66Mh vkbZVh ,DV esa is"k fd;k x;k gSA izkFkhZ@vfHk;qDr ds fo}ku~ vf/koDrk dk rdZ gS fd izdj.k esa izkFkhZ@vfHk;qDr dks >wBk lac) fd;k x;k gSA izdj.k eftLVªsV }kjk fopkj.kh; gSA izkFkhZ@vfHk;qDr fnukad 26-07-2024 ls U;kf;d vfHkj{kk esa py jgk gS vkSj izdj.k esa izkFkhZ@vfHk;qDr ds fo#) vfHk;ksx i= izLrqr gks pqdk gSA izdj.k ds fopkj.k esa yack le; yxus dh laHkkouk gSA vr% izkFkhZ@vfHk;qDr dks tekur dk ykHk fn;k tk,A fo}ku~ yksd vfHk;kstd }kjk tekur vkosnu dk fojks/k fd;k x;kA mudk rdZ gS fd izkFkhZ@vfHk;qDr ds fo#) iwoZ esa 7 blh izdkj ds vkijkf/kd izdj.k iathc) gks pqds gSaA izkFkhZ@vfHk;qDr ,d vH;Lr vijk/kh gSA vr% izkFkhZ@vfHk;qDr dks ;fn tekur dk ykHk fn;k tkrk gS rks izkFkhZ@vfHk;qDr ds iqu% vijk/k esa lac) gksus dh laHkkouk ls budkj ugha [2024:RJ-JP:46143] (2 of 2) [CRLMB-12284/2024] fd;k tk ldrk gSA vr% izkFkhZ@vfHk;qDr dk tekur vkosnu vLohdkj fd;k tk,A cgl lquh xbZA i=koyh dk voyksdu fd;k x;kA izdj.k vuU; :i ls eftLVªsV }kjk fopkj.kh; gSA izdj.k esa izkFkhZ@vfHk;qDr fnukad 26-07-2024 ls U;kf;d vfHkj{kk esa py jgk gSA rnqijkar iqfyl }kjk izkFkhZ@vfHk;qDr ds fo#) vfHk;ksx i= izLrqr fd;k tk pqdk gSA ;|fi ;g lgh gS fd izkFkhZ@vfHk;qDr ds fo#) iwoZ esa Hkh vkijkf/kd izdj.k iathc) gks pqds gSa] ijarq pw¡fd izdj.k ds fopkj.k esa yack le; yxus dh laHkkouk gS vkSj izdj.k eftLVªsV }kjk fopkj.kh; gS] eSa izkFkhZ@vfHk;qDr dks tekur dk ykHk fn;k tkuk mfpr le>rk gw¡A izkFkhZ@vfHk;qDr dk tekur vkosnu Lohdkj fd;k tkrk gSA ifj.kker% izkFkhZ@vfHk;qDr vkfjQ mQZ ccyw iq= vklw dh vksj ls izLrqr tekur izkFkZuk i= Lohdkj fd;k tkrk gS vkSj vkns"k fn;k tkrk gS fd ;fn izkFkhZ@vfHk;qDr bl ekeys esa fo}ku fopkj.k U;k;ky; ds larks'kizn] muds U;k;ky; esa fu;r frfFk;ksa ij ,oa tc Hkh mls ryc fd;k tkos] mifLFkfr gsrq 50]000@& dk O;fDrxr ca/ki= o 25]000&25]000@& #i;s dh nks lqn`<+ ,oa fo"oluh; izfrHkwfr;ka izLrqr djs rFkk mldh fdlh vU; izdj.k esa vko";drk u gks rks vfoyEc fuEu "krZ ij tekur ij fjgk dj fn;k tkosA "krZ%& izkFkhZ@vfHk;qDr izR;sd ekg dh 25 rkjh[k dks lacaf/kr Fkkukf/kdkjh ds le{k viuh mifLFkfr ntZ djk, rFkk lacaf/kr Fkkukf/kdkjh vfHk;qDr dh mifLFkfr dks fu;ekuqlkj jftLVj esa ntZ djsxk o vfHk;qDr ds vuqifLFkr gksus ij lwpuk fopkj.k U;k;ky; ds le{k izLrqr djsxkA vfHk;qDr dh vuqifLFkfr ds vk/kkj ij lacaf/kr yksd vfHk;kstd vfHk;qDr dh tekur dks fujLr djus gsrq /kkjk 439¼2½ lhvkjihlh ds varxZr l{ke U;k;ky; ds le{k vkosnu izLrqr djus dks Lora= jgsxkA (PRAVEER BHATNAGAR),J MOHIT/Rameshwar/ 29 Powered by TCPDF (www.tcpdf.org)

Connected With S.B. Civil Writ Petition No. 4282/2021

1. Rahul Choudhary Son Of Shri Devendra Singh, Aged About 24 Years, Resident Of Ajeetpatti, Magorra, Mathura U.p.

2. Suresh Kumar Gautam Son Of Shri Udal Prasad Gautam, Resident Of 90, Saroj Vihar, Balajipuram, Aurangabad, Mathura, U.P.

3. Deepak Singh Son Of Shri Gulab Singh, Resident Of Baroli Chauth, Bharatpur (Raj.)

4. Ankit Chaturvedi Son Of Shri Gyanendra Chaturvedi, Resident Of Nayabas, (Kyrakhera), Koyal, Raya, Mathura, U.P.

5. Anuj Kumar Son Of Shri Rohtash Singh, Resident Of House No. 8/62/3, New Kaushalpur, Agra, Dayalbag, U.P.

Connected With S.B. Civil Writ Petition No. 4282/2021

1. Rahul Choudhary Son Of Shri Devendra Singh, Aged About 24 Years, Resident Of Ajeetpatti, Magorra, Mathura U.p.

2. Suresh Kumar Gautam Son Of Shri Udal Prasad Gautam, Resident Of 90, Saroj Vihar, Balajipuram, Aurangabad, Mathura, U.P.

3. Deepak Singh Son Of Shri Gulab Singh, Resident Of Baroli Chauth, Bharatpur (Raj.)

4. Ankit Chaturvedi Son Of Shri Gyanendra Chaturvedi, Resident Of Nayabas, (Kyrakhera), Koyal, Raya, Mathura, U.P.

5. Anuj Kumar Son Of Shri Rohtash Singh, Resident Of House No. 8/62/3, New Kaushalpur, Agra, Dayalbag, U.P.

2. Sumit Bhardwaj Tehsildar (L.r), Laxmangarh, District Alwar

3. Shriram Meena S/o Deviram Meena, Principal Government Upper Primary School Kajota Laxmangarh

4. Mukesh Chand Meena, Lr Mauzpur

5. Sanjay Kumar Meena Patwari, Chimrawali Gaur

6. Imtiyaj Mohammed Patwari, Mauzpur A

7. Bhagat Singh Choudhari Patwari, Mauzpur B

----Accused/Respondents For Petitioner(s) : Mr. Anoop Agarwal For Respondent(s) : Mr. Vijay Singh Yadav, PP HON'BLE MR. JUSTICE GANESH RAM MEENA Order 05/11/2024 Counsel for the petitioner submits that against the order passed by the Special Judge SC/ST (Prevention of Atrocities) Cases, an appeal is provided under Section 14-A of the The Schedule Caste and the Scheduled Tribe (Prevention of Atrocities) Act, 1989 (in short 'the Act of 1989').

----Respondent For Petitioner(s) : Mr. Amit Kumar Sharma 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.263/2024, registered at the Police Station Special Crime and Cyber Crime Police Station, Commissionerate Jaipur for the offences punishable under Sections 420, 406, 419, 120-B of IPC and 66 (C), 66 (D) of IT Act.

2. Heard.

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA Arbitration Appeals No. 8 & 47 of 2024 Decided on 05.11.2024 ________________________________________________________________

1. Arbitration Appeal No.8 of 2024 National Highway Authority of India. ...Appellant Versus Rakesh Kumar and Another ...Respondents

2. Arbitration Appeal No.47 of 2024 National Highway Authority of India. ...Appellant Versus Maya Devi and others ...Respondents Coram:

1. Present petition has been filed for the following reliefs:

"I. To issue a writ, order or direction in the nature of Certiorari quashing the impugned appellate order dated 30.07.2008 passed by the Commissioner, Lucknow Division, Lucknow, Uttar Pradesh i.e. the Respondent No. 2, a copy whereof is annexed as Annexure-1 to this writ petition.

II. To issue a writ, order or direction in the nature of Certiorari quashing the impugned order dated 26.11.2007 passed by the Prescribed Authority (Ceiling) Lakhimpur, District Kheri, Uttar Pradesh i.e. the Respondent No.3, a copy whereof is annexed as Annexure-2 to this writ petition.

III. To issue a writ, order or direction in the nature of mandamus commanding the Respondents not to act upon the impugned order dated 26.11.2007 and impugned appellate order dated 30.07.2008 and create any hinderances in the peaceful enjoyment of the land in question of the Petitioners.

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.

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA Arbitration Appeal No.9 of 2024 along with Arbitration Appeal Nos.86 & 88 of 2024 Date of decision: 12.11.2024

1. Arbitration Appeal No.9 of 2024 National Highway Authority of India. ...Appellant.

Versus Rajesh Kaptyaksh. ...Respondent. 2. Arbitration Appeal No.86 of 2024 National Highway Authority of India. ...Appellant. Versus Narain Singh. ...Respondent. 3. Arbitration Appeal No.88 of 2024 National Highway Authority of India. ...Appellant. Versus Babu Ram. ...Respondent. Coram:

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. The Miscellaneous application has been moved for clarification in respect of directions issued by this Tribunal in Original Application No. 194/2024 dated 30.09.2024.

2. Issue notice to the respondents returnable within four weeks. Respondents are directed to submit their reply within six weeks through E-filing portal, preferably in the form of searchable PDF/ OCR Support PDF and not in the form of Image PDF.

3. Applicant is directed to take necessary steps for service to the respondents by both ways and also on available email.

M A No. 19/2024(CZ) Dr. Brijmohan Sapoot Kala Sanskriti Sewa Sansthan vs. State of Rajasthan

4. Applicant is directed to supply the copy of the application and relevant documents to the Respondent(s) within a week and after compliance of service, the applicant has to submit an affidavit that the notice and copy of the application have been served upon the respondent(s).

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. In this original application, one of the Alumni of Respondent No. 2, Banaras Hindu University (BHU) has made an allegation of large-scale felling of trees within the campus without any permission by the competent authority. The allegation is that the trees of Shagaun, Sandalwood, Mango, etc. have been cut.

2. The Tribunal on 31.07.2024 had issued notice to the respondents and had also formed a two-member Joint Committee with a direction to the Committee to visit the site and ascertain the correct position and submit the report.

3. The Joint Committee has submitted the report dated 29.10.2024 disclosing that the Divisional Forest Officer, Varanasi in the year 2022- 23, 2023-24 and 2024-25 (till now) had granted permission to cut 135 trees in the campus. But as against this, Respondent No. 2 had cut 149 trees, and university could not clarify the position in respect of 14 trees. The Joint Committee had found that 6 Mango, 3 Gold Mohar, 1 Kathal and 2 Mahua trees were illegally cut on the spot for which the Forest Department of Varanasi has registered the Forest Offence No. 43/2024- 25 dated 23.10.2024. The report of the Joint Committee further discloses that Committee constituted by the Forest Department, Varanasi had found that total 161 trees were cut in the campus and permission only for 135 trees was granted, therefore, 26 trees were cut by the university administration without the permission of the Forest Department for which the Conservator of Forest, Varanasi Circle, Varanasi had sent the letter no. 1053/2-43 dated 15.10.2024 to the Deputy Director, Forest (Central), Regional Office, Ministry of Environment, Forest and Climate Change. The report further reflects that 7 sandalwood trees have been cut illegally without any permission.

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

Date : 11.11.2024 Heard Mr. P Borthakur, learned Addl. Public Prosecutor, Assam appearing for the State Respondent. Also heard Mr. A Ahmed, learned counsel appearing for respondent No.2. The other respondents are not represented, though notices are duly served.

The present petition is filed under section 378(3) of the Cr.P.C., 1973 praying for leave to appeal against the judgment and order dated 29.05.2012, passed by the learned Addl. Sessions Judge (FTC), Bongaigaon in Sessions Case No.25(J)/2000, acquitting the accused respondent from the charges under section 304/149 IPC.

Perused the grounds of preferring the appeal against acquittal.

11-11-2024 Heard Mr. T. A. Choudhury, learned counsel for the petitioner.

2. Aggrieved with the order dated 09.01.2023, passed by the learned Metropolitan Magistrate, 15th Court at Calcutta, West Bengal in Case No.CS59941/24 under Sections 406/420 IPC directing the petitioner for his appearance on 11.07.2024 and the order dated 11.07.2024 of the said Court by which it issued Warrant of Arrest against the petitioner for his appearance in said Case No.CS/59941/24.

3. Petitioner has filed this application under Article 226(2) of the Constitution of India stating that as per the Business Loan Agreement dated 25.11.2023, with Loan Application ID No. 107024 the agreement was executed at Chennai with the respondent No.1, whereas, the borrower i.e., the petitioner/lonee is from the District of Karimganj, Assam, therefore, the Court at West Bengal does not have any jurisdiction to initiate any such proceeding on the complaint filed by the respondent No.1, Mintifi Finserve Private Limited under Section 200 CrPC with charge under Sections 406/420 IPC against the petitioner before the Court of learned Metropolitan Magistrate, 15th at Calcutta being registered as Case No.CS/59941/24 under Sections 406/420 IPC. According to the petitioner, taking cognizance of the offence against the petitioner by the learned Court of Metropolitan Magistrate, 15 th at Calcutta, West Bengal on the basis of the complaint of the respondent No.1 is without jurisdiction and bad in law.

This is repeat (third) application filed by the applicant under Section 483 of the Bhartiya Nagrik Surksha Sanhita, 2023 for grant of regular bail relating to FIR No.407/2023 registered at Police Station Kotwali District Jabalpur (M.P.) for the offences under Sections 328, 109 of the IPC and Sections 18(c), 27 (b)(i) of the Aushadhi Aur Prasadhan Samagri Adhiniyam, Section 8, 21, 22 of the Narcotic Drugs and Psychotropic Substances Act, 1985 and also under Sections 5/13 of the M.P. Drug Control Act, 1949.

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:

This petition under Article 226 of Constitution of India has been filed seeking the following reliefs :-

"7.1. This Hon'ble Court may kindly be pleased to set-

aside the impugned order dated 18-09-2024 passed by the learned Additional Commissioner, Narmadapuram, Division Narmadapuram, in Case No. 132/Appeal/2024-2025.

7.2. This Hon'ble Court may kindly be pleased to direct the respondents to get mutate the name of petitioner in the revenue records on the basis of registered will dated 02-05-2011. 7.3. Any other writ/direction deem fit and proper and fact and circumstance of the case.

This application is filed under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023, by the second accused in Crime No. 751/2014 of the Perumbavoor Police Station, which is registered against two accused persons for allegedly committing the offences punishable under Sections 302, 201, 202, and 212 of the Indian Penal Code. The petitioner was originally arrested on 03.03.2014 and he was enlarged on bail on 14.03.2014. However, during the committal stage, the petitioner had absconded. Thereafter, the petitioner was re-arrested on 08.08.2024, and remanded to judicial custody.

2. The essence of the prosecution case is that: on 20.02.2014, at around 2:30 hours, the first accused committed the murder of one Mukesh. Thereafter, the first accused caused the disappearance of evidence by 2024:KER:83235 throwing his clothes into the river. The second accused, who is also a native of Bihar like the first accused, who had the knowledge that the first accused had committed the above crime, intentionally omitted to give the information regarding the commission of the offences to the police, and he harboured the first accused. Thus, the second accused has committed the offences under Sections 202 and 212 of the IPC.

‭ 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

reasonable time.

The allegation against the respondent is that the respondent has not cooperated with the learned Arbitrator during the proceeding.

Learned Advocate for the respondent denies such allegation and submits that an affidavit is required to be filed in this matter.

Considering the fact that the arbitration proceeding is on the verge of completion, the allegations levelled against the respondent are irrelevant in the present context as justice would be subserved if the mandate of the learned Arbitrator is extended by a further period of six months to enable the learned Arbitrator to conclude the proceeding and make and publish the award.

As no affidavit-in-opposition has been called for, the allegations against the respondent are deemed to have been denied by it.

reasonable time.

The allegation against the respondent is that the respondent has not cooperated with the learned Arbitrator during the proceeding.

Learned Advocate for the respondent denies such allegation and submits that an affidavit is required to be filed in this matter.

Considering the fact that the arbitration proceeding is on the verge of completion, the allegations levelled against the respondent are irrelevant in the present context as justice would be subserved if the mandate of the learned Arbitrator is extended by a further period of six months, to enable the learned Arbitrator to conclude the proceeding and make and publish the award.

As no affidavit-in-opposition has been called for, the allegations against the respondent are deemed to have been denied by it.

The Court: We have heard learned counsel for the parties. On 25th April, 2023, the appeal was admitted and all further proceedings in the suit including the hearing of the application under Sections 5 and 8 of the Arbitration and Conciliation Act pending before the learned Trial Court was initially stayed for eight weeks and thereafter the said interim order was extended from time to time.

2

We feel that the appeal is required to be heard and we do not find any reason to vacate the interim order at this stage.

The interim order passed on 25th April, 2023 is confirmed. The applications stand disposed of.

The appeal shall be listed on 25th November, 2024.

The Court :- We have heard the learned Advocates for the parties. This appeal has been filed by the respondent in WPO/1664/2023 challenging the interim order dated 14.12.2023.

By the said interim order the positive direction has been issued to the appellant to disburse the dues to the writ petitioner in terms of the bills for the period other than pertaining to the financial year 2018-19 and also the appellant has been restrained till the disposal of the writ petition from refusing to accept the bills which has been filed by the writ petitioner for the subsequent period including the current years.

We find that relief granted to the writ petitioner is in fact the relief which has been prayed for by the writ petitioner in prayers (f) and (g) of the writ petition. The learned Single Bench was also conscious of the fact that to decide the matter finally affidavits have to be called for and, accordingly, issued appropriate direction.

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.

Date: November 8, 2024.

Appearance :

Ms. Swapna Choubey, Adv.

Mr. Udit Agarwal, Adv.

... for the plaintiff Mr. D.N. Sharma, Adv.

Mr. Nilay Sengupta, Adv.

Mr. Sailendra Jain, Adv.

Mr. Abhishek Jain, Adv.

The respondent expressed lack of confidence on the learned Arbitrator.

The petitioner has pointed out a letter written by the learned Advocate-on-Record for the respondent which, according to the petitioner, was disrespectful to the learned Arbitrator. The petitioner apprehends that the same conduct will be repeated by the respondent's learned Advocate.

Mr. Kar, learned Senior Advocate for the respondent, submits that the letter written by the Advocate-on-Record for the respondent was in answer to the contents of the letter written by the petitioner's Advocate.

2

It appears that there were allegations and counter allegations with regard to the conduct of the parties before the learned Arbitrator. The situation was very unfortunate.

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 ?