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Issues: Whether the complainant proved, for the purposes of Section 138 of the Negotiable Instruments Act, 1881, that the cheque amounts were issued towards a legally enforceable liability and that the acquittal recorded by the Trial Court called for interference.
Analysis: The record did not satisfactorily establish the underlying liability. The issuance of one USD card transaction was found doubtful because the travel schedule and the billing sequence did not coherently explain how the card reached the traveller. The complainant also failed to produce acknowledged vouchers for two foreign exchange transactions, and the statement of account for the travel card was not proved in accordance with the Bankers' Book Evidence Act, 1891 or accompanied by the certificate required under Section 65B of the Indian Evidence Act, 1872. In these circumstances, the Trial Court's view that the complainant had not proved a legally recoverable debt was held to be neither illegal nor perverse.
Conclusion: The complainant failed to establish the foundational liability necessary for conviction under Section 138 of the Negotiable Instruments Act, 1881, and the acquittal was upheld.
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