TaxTMI 
TaxTMI 
2000 (4) TMI 847
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....138 of the Negotiable Instruments Act. 2. The principles laid down by the Supreme Court as regards the proper approach and perspective in relation to appeals against acquittals are by now well settled and do not require a detailed discussion. Suffice it to say that the appellate courts are under an obligation not to allow such appeals lightly or on a casual basis, unless the findings recorded on the basis of the evidence on record are grossly unjust, patently unsustainable or based on no evidence at all. On the facts of the present case I find that such is not the case. 3. The facts which are not in dispute and/or indisputable are as under: 3.1 The accused had issued a cheque in favour of the complainant dated 15th March 1991 for Rs. 2 ....
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...., the complainant filed a complaint before the Criminal Court on 26th November 1991 (Exh. 1). 3.4 The Court then directed an investigation by the concerned police officer, Navrangpura Police Station, Ahmedabad, under section 202 of the Criminal procedure Code and on receiving the report, directed the complaint to be numbered as Criminal Case and issued process thereon, being numbered as Criminal Case No. 677/92. After recording the evidence in the said case the learned Magistrate delivered the impugned judgement and order of acquittal under section 255 of the Criminal Procedure Code. Hence the present appeal. 4. Learned counsel for the appellant-complainant has cited a number of decisions, all of which are not relevant for the purpose of....
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....es not destroy the cause of action which arose on the dishonour of the said cheque. There cannot be any controversy as to this proposition. However, the fact remains that this decision has no bearing on the facts of the case inasmuch as it is neither the case of the complainant nor the case of the accused that any part payment in respect of the dishonoured cheque has been made after the issuance of the notice under section 138 of the said Act. 6. Learned counsel for the appellant has also sought to rely upon a decision of the Calcutta High Court in the case of M/s Ancon Engineering Co. (P) Ltd. v. Sri Amitava Goswami in Criminal Revision NP 2532/1992 decided on 17th February 1993, reported in Judgements on Dishonour of Cheques, page 8, whi....
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....138 of the said Act. The trial court, after discussing all the facts and factual materials on record, came to the conclusion that the cheque issued for Rs. 2 lacs did not represent either the whole of the debt or other liability of the drawer towards the drawee, nor did it represent part of such debt or liability. 8.1 No doubt, the trial court has in its judgement (delivered in Gujarati) has very often used the phrase to the effect that the cheque does not represent the "legal dues" of the drawer to the drawee. However, there cannot be any controversy that the entire factual evidence is based upon not the issue as to whether there is any debt or not, but on the defence of the accused that after the issuance of the cheque, but bef....
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....ligations as evidenced by Exh. 24, etc., and the drawer of the cheque made payments in respect of the then outstanding amount in respect of the shops purchased by him by instalments as also interest, which payment has been accepted by the drawee. The evidence on record discloses that the cheque was originally issued on the understanding that the drawer as a purchaser of the shops would be able to obtain bank loans, on the basis of supporting documents to be provided by the complainant; however, since the complainant did not or could not provide the necessary documents, the bank loan although sanctioned, was not disbursed, and therefore the accused was unable to get the amount and therefore could not redeem the cheque from the drawee before ....