Financial records may be summoned in cheque dishonour disputes where the complainant's capacity and transaction are challenged.

In a cheque dishonour prosecution, relevant financial records may be summoned under section 91 CrPC where the accused disputes the complainant's capacity to advance the alleged cash amount and the underlying transaction. The Court held that income tax returns, account books and bank statements could be sought to test the complainant's means and the genuineness of the transaction. Revisional interference was unwarranted because no illegality or perversity in the trial court's order was shown, and the direction for production of documents was upheld, with liberty to file an affidavit if the records did not exist.

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Issues: Whether the order allowing the application under section 91 of the Code of Criminal Procedure, 1973, directing production of income tax returns, account books and bank statements in a prosecution under section 138 of the Negotiable Instruments Act, 1881, suffered from illegality or perversity warranting interference in revision.

Analysis: The application was moved to test the complainant's financial capacity to advance a large cash amount and to verify the alleged transaction. The Court held that where issuance of cheques and the surrounding transaction are disputed, the accused may seek relevant documents to show whether the complainant had the status and means to advance the alleged sum. It was further held that, in revisional jurisdiction, interference is justified only on proof of illegality or perversity in the impugned order, and no such error was demonstrated. The direction was treated as justified, while leaving it open to the applicant to file an affidavit if the required documents did not exist.

Conclusion: The revisional challenge failed and the order allowing production of the documents was upheld.

Final Conclusion: The Court declined to interfere with the trial court's order and maintained the direction for disclosure of financial records relevant to the defence in the cheque dishonour proceedings.

Ratio Decidendi: In a cheque dishonour case, where the financial capacity and underlying transaction are disputed, relevant records may be summoned under section 91 of the Code of Criminal Procedure, 1973, and revisional interference is unwarranted absent illegality or perversity in the trial court's order.

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