TaxTMI 
TaxTMI 
2022 (11) TMI 88
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....n 16.03.2007 with a promise to repay the same with interest of Rs.10,000/- in the month of August, 2007, and issued two cheques therefor bearing No.042930, dated 10.04.2009, for Rs.50,000/- and another cheque bearing No.042931, dated 15.04.2009, for Rs.30,000/-, and agreed to repay the remaining amount by way of cash. The complainant presented the cheque bearing No.042930, dated 10.04.2009 for collection. But, the same was dishonoured by the bank for the reason "funds insufficient" along with a cheque return Memo dated 22.04.2009. On 05.05.2009, the complainant issued legal notice through Registered Post Acknowledgment Due (R.P.A.D.) and under Certificate of Posting. The accused received the notice under Certificate of Posting, but neither made payment nor gave any reply. As such, the complainant filed the complaint. 5. After recording the sworn statement of the complainant, the complaint was taken on file by the XX Additional Chief Metropolitan Magistrate Court, Hyderabad under Section 138 of Negotiable Instruments Act, 1881 and conducted trial. During the course of trial, the complainant got examined himself as PW.1 and got marked Exs.P.1 to P.14. No evidence was adduced by the ....
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.... N.I. Act would enjoin on the Court to presume that the holder of the cheque received it for the discharge of debt or liability and that the accused failed to adduce any probable defence to show that he had not received money from the complainant and failed to adduce rebuttal evidence to discharge the burden laid upon him and did not place any iota of evidence under what circumstances the cheques were issued to the complainant, and held that the offence under Section 138 of N.I. Act was proved against the accused. 12. The Trial Court also considered the contention of the learned counsel for the accused that the alleged transaction was not reflected in the Income Tax Returns of the complainant, and observed that it was for the Income Tax Department to initiate proceedings against the complainant if the said transaction was not reflected in the Income Tax Returns, but the accused cannot take advantage of it. 13. Even with regard to the contention of the learned counsel for the accused that notice was not served upon him, the Trial Court by taking into consideration the provision under Section 27 of General Clauses Act, observed that when the letter was sent correctly it could be pr....
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.... deposit of Income Tax, in view of the admission of the respondent-accused that taxes were paid in cash for which the appellant-complainant used to take payment from the respondent in cash. 19. It is well settled that in exercise of revisional jurisdiction under Section 482 of the Criminal Procedure Code, the High Court does not, in the absence of perversity, upset concurrent factual findings. It is not for the Revisional Court to re-analyse and re-interpret the evidence on record." ... ... ... 28. In R. Vijayan vs. Baby and Another (2012) 1 SCC 260 this Court observed that the object of Chapter XVII of the Negotiable Instruments Act is both punitive as also compensatory and restitutive. It provides a single forum and single proceeding for enforcement of criminal liability by reason of dishonour of cheque and for enforcement of the civil liability for realization of the cheque amount, thereby obviating the need for the creditor to move two different fora for relief. This Court expressed its anguish that some Magistrates went by the traditional view, that the criminal proceedings were for imposing punishment and did not exercise discretion to direct payment of compensation, cau....
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....so to Section 143, to hold that it was undesirable to try the case summarily as sentence of more than one year may have to be passed, is to be exercised after considering the further fact that apart from the sentence of imprisonment, the Court has jurisdiction under Section 357(3) Cr.P.C. to award suitable compensation with default sentence under Section 64 IPC and with further powers of recovery under Section 431 Cr.P.C. With this approach, prison sentence of more than one year may not be required in all cases. v) Since evidence of the complaint can be given on affidavit, subject to the Court summoning the person giving affidavit and examining him and the bank's slip being prima facie evidence of the dishonor of cheque, it is unnecessary for the Magistrate to record any further preliminary evidence. Such affidavit evidence can be read as evidence at all stages of trial or other proceedings. The manner of examination of the person giving affidavit can be as per Section 264 Cr.P.C. The scheme is to follow summary procedure except where exercise of power under second proviso to Section 143 becomes necessary, where sentence of one year may have to be awarded and compensation under S....