TaxTMI 
TaxTMI 
2018 (9) TMI 1284
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....r Suddep Bansal has filed a criminal complaint against accused, namely, Deepak Aukta Proprietor of M/s Deepak Electrical Store and M/s Deepak Electrical Store through its proprietor. In the complaint, it is alleged that the complaint deals in sales/trading of electrical, Hardware items, paints etc. at Parwanoo. The accused has business relations with the complainant and he is in full control over the administrative and financial affairs of concern, M/s Deepak Electrical Store. It is further alleged that the accused used to regularly place orders on telephone to the complainant for purchasing electrical goods and as per orders the complainant sold the items to the accused. It is also alleged that in order to discharge part of the liability b....
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...., the complainant's evidence, the statement of the accused under Section 313 of the Code of Criminal Procedure, was, recorded by the learned trial Court, wherein, the accused claimed innocence, and, pleaded false implication, besides he examined two witnesses in his defence. 4. On an appraisal, of, the evidence on record, the learned trial Court, returned findings of acquittal qua the accused/respondent herein. 5. The complainant, stands, aggrieved by the judgment of acquittal recorded qua the accused/respondent. He, has concertedly, and, vigorously contended qua the findings of acquittal recorded by the learned trial Court, standing not, based on a proper appreciation of the evidence on record, rather, theirs standing sequelled by g....
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....gister(s); (c) the dishonoured negotiable instruments, respectively, borne in Ex.CW1/A, and, in Ex.CW1/B, being signatured, in his presence by the accused. The afore rendered echoings, borne in his examination-inchief, are meted apt corroboration(s) by CW-3. The afore stated echoings, testified, in, concurrence by CW-1, and, by CW-3, enjoy immense credibility, (d) given each, during, the course of their respective cross-examinations, not being meted any apposite suggestions, for hence belying their respective echoings, occurring in their afore respective examinations-in-chief, qua, Ex.CW1/A and Ex. CW1/B being sigantured by the accused in their presence. The absence of meteing, of, afore suggestions, to both, by the learned defence counsel....
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....eliance thereon, is, grossly inappropriate, given (i) qua the aforesaid not appertaining to the bank concerned, whereagainst, Ex.CW1/A, and, Ex.CW1/B, were drawn, rather theirs appertaining qua M/s Deepak Electrical Store, (ii) whereas, the apt account where against Ex.CW1/A, and, Ex.CW1/B, were drawn, is testified by DW-1, to be owned by One Deepak Aukta. Since, the relevant account(s), whereagainst Ex.CW1/A, and, Ex. CW1/B were drawn, cheques whereof, for want of sufficient funds therein, were, refused to be honoured, uncontrovertedly and visibly, stand, in the name of Deepak Aukta, (iii) thereupon, contrary therewith reflections, if any, borne in Ex.DW2/A, and, in Ex.DW2/B, are, insignificant, nor it was appropriate for the learned trial....