TaxTMI 
TaxTMI 
2019 (9) TMI 391
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....ted, the case of the complainant is that in the third week of August, 2019, the accused approached him for a financial help of Rs. 5,00,000/- for his personaluse. The complainant advanced a sum of Rs. 5,00,000/- to the accused on his assurance that he would return the same within one month. Thereafter on completion of one month, the accused in discharge of his aforementioned liability issued a cheque bearing No. 051632, dated 27.9.2015, amounting to Rs. 5,00,000/- drawn on an account maintained by him with Punjab National Bank, branch Darlaghat, Tehsil Arki, District Solan, in favour of the complainant with the promise that the same would be honoured on presentation. The complainant presented the said cheque for encashment in his bank i.e.....
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....ings of acquittal upon the accused. 5. The complainant/appellant, is aggrieved, by the judgment of acquittal recorded by the learned trial Court. The learned Counsel appearing, for the appellant, has concertedly, and, vigorously contended qua the findings of acquittal recorded, by the learned trial Court standing, not, based on a proper appreciation, by it, of the evidence on record, rather, theirs standing sequelled by gross mis-appreciation, by it, of the material on record. Hence, he contends qua the findings of acquittal, being reversed, by this Court in the exercise of its appellate jurisdiction, and, theirs being replaced by findings of conviction. 6. On the other hand, the learned counsel appearing for the respondent, has, with con....
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....oncerned. 10. In aftermath, it is to be concluded qua the complaint instituted by the complainant, before, the learned Judicial Magistrate concerned, being an aptly recoursed remedy, (a) and, furtheronwards, when the respondent/accused also omits to rear any contest, vis-à-vis, his authoring, all the scribing(s) in words, and, figures, as stand borne thereon, nor when he has contested the authenticity, of, existence(s)/occurrence(s) thereon, of, his signatures besides obviously when he has not adduced any expert evidence, in concurrence therewith, (b) thereupon the invincible conclusion rather ensuing therefrom, is, qua all the scribings, in words, and, figures, occurring on Ext. CW1/B, being authored, by the respondent/accused, c) ....
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....used or misused, by the complainant, merely for harassing or humiliating, the, respondent/accused. However, a close scrutiny, of, the evidence on record, makes clear, and, unequivocal echoing(s), qua even, during, the course of the complainant, being subjected, to, an ordeal, of an exacting and rigorous cross-examination, (j) no striving(s) being made by the learned defence counsel, through, his meteing apposite suggestion(s), vis-à-vis, the complainants' evgidence to hence, his therefrom endeavor, to, rebut the afore statutory presumption, embodied, in Section 139, of, the Negotiable Instrument Act. The sequel, of, the afore omission(s), is, qua the further ensuing corollary therefrom, being qua, the apt statutory presumption, remai....