TaxTMI 
TaxTMI 
2023 (10) TMI 1249
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....he parties are referred to as per their status before the Trial Court. Brief facts 2. The complainant had filed the above complaint, through his power of attorney holder, alleging that the accused had issued Ext P6 cheque in his favour for an amount of Rs.19,000/-, which, on presentation to the bank for encashment, got dishonoured by Ext P7 memorandum due to 'insufficient funds' in the bank account of the accused. Although the complainant had issued Ext P9 statutory lawyer notice and the accused had received the same, he did not pay the cheque amount. Hence, the accused committed the above offence. 3. The learned Magistrate took cognizance of the offence. The accused denied the substance of accusations made against him. In the Trial, th....
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....ntrary view. It is more because an order of acquittal has the presumption of innocence in favour of the accused. 9. In Jafarudeen vs. State of Kerala [2022 KHC 6449], the Honourable Supreme Court, after referring to its earlier judgments, has laid down the broad principles to deal with appeals against orders of acquittal. It is apposite to refer to the relevant portion of the judgment, which reads as follows: "25. Scope of Appeal filed against the Acquittal: While dealing with an appeal against acquittal by invoking S.378 of the Cr.PC, the Appellate Court has to consider whether the Trial Court's view can be considered a possible one, particularly when evidence on record has been analyzed. The reason is that an order of acquittal ....
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....d the ingredients of the offence under Sec.138 of the N.I Act whereby the onus of proof shifted to the accused. 14. The accused got himself examined as DW1 and gave evidence that he was a resident of Ranni and he had no acquaintance with the complainant. In fact, he had availed a loan from the Kossamattom Bank, Ranni Branch and issued Ext P6 cheque as security for a loan availed from the bank. He paid the entire loan amount as evidenced by Ext D1 passbook and he had no transaction with the complainant. In the crossexamination of PW1 - the power of attorney holder of the complainant - the said witness admitted that the accused was a subscriber of the chitty that was conducted by Kossamattom Chit Funds, Ranni Branch and the entire transactio....