Court Rules: Vague Allegations Insufficient for Prosecution in Cheque Case; Burden on Second Respondent Violating Tax Laws.

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....Dishonour of Cheque - Evidently, the petitioner cannot be allowed to be prosecuted for bald allegations, burden to prove whereof is on respondent No. 2 in view of admission of respondent No. 2 that he had signed the cheque which got dishonoured - Likewise, respondent No. 2 has admittedly acted in violation of mandate of The Income Tax Act - If the impugned FIR and proceedings arising out of the same is allowed to be sustained, it would amount in protecting and recognizing illegal acts of respondent No. 2. - HC....