Court Must Use Discretion in Cheque Dishonor Cases u/s 138; No Need for Income Tax Officer Testimony.

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....Dishonor of Cheque - Section 138 of the NI Act - the Court should not be exercised its discretion arbitrarily, it must be exercised judicially and judiciously as the case may be - there is no necessity to call the Income Tax Officer as a witness to take his evidence....