TaxTMI 
TaxTMI 
2012 (1) TMI 428
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....,50,519/- details of which are as under: S. No. Sales Bill No. Amount 1 6th April, 2010 001 3,08,667/- 2 6th April, 2010 002 3,56,954/- 3 10th April, 2010 003 9,05.766/- 4 15th April, 2010 004 89,270/- 5 15th April, 2010 005 8,23,806/- 6 26th April, 2010 007 5,71,445/- 7 30th April, 2010 008 8,17,607/- 8 3rd May, 2010 009 14,41,683/- 9 4th May, 2010 010 17,862/- 10 4th May, 2010 011 1,15,380/- 11 5th May, 2010 012 7,62,140/- 12 11th May, 2010 014 70,549/- 13 15th May, 2010 015 19,556/- 14 18th May, 2010 016 1,89,109/- 15 19th May, 2010 017 4,39,353/- 16 19th May, 2010 018 3,61,648/-, 17 21st May, 2010 019 1,94,054/- 18 22nd May, 2010 020 1,74,270/- 19 25th May, 2010 024 6,51,507/- 20 26th May, 2010 025 13,61,424/- 21 27th May, 2010 027 5,93,691/- 22 28th May, 2010 028 3,50,650/- 23 28th May, 2010 029 8,426/- 24 3rd June, 2010 035 13,26,342/- 25 8th June, 2010 039 39,05,667/- 26 12th June, 2010 044 14,05,576/- 27 26th June, 2010 055 39,806/- 28 26th June, 2010 056 2,10,947/- 29 29th June, 2010 061 1,10,356/- 30 14th July, 2010 075 1,54,182/- ....
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....lied upon Kershi Pirozsha Bhagvagar v. State of Gujarat and Anr. 2007 Cri.L.J. 3858, where it was observed that one complaint case can be filed maximum against three dishonoured cheques, whereas respondent No. 2 has filed the complaint case against 14 cheques. 8. I note on his submission that notice was issued in the instant petition vide order dated 2.7.2011 and the proceedings were stayed before the trial court. 9. I further note the payment schedule in respect of S.R. Enterprises and Shankar Timers, details of which are as under: "S. No. Cheque No. Date Amount Payment Schedule 1 931391 06.8.10 4,72,762.00 15.12.10 to 30.12.10 2 931392 12.8.10 4,72,762.00 -Do- (S.R.E.) 3 931394 22.8.10 7,18,285.00 -Do- (S.R.E.) 4 917332 01.7.10 96,209.00 -Do- (Shankar Timber) 5 929965 14.8.10 4,27,771.00 -Do- (Shankar Timber.) 6 931388 25.8.10 3,73,182.00 -Do- 7 917419 15.10.10 14,12,377.00 -Do-(S.R.E.) (50%) 39,73,348.00 8 931395 7.9.10 7,00,000.00 15.01.11 to to 30.01.11 (S.R.E.) 9 931396 18.9.10 7,37,841.00 -Do- 10 931397 25.9.10 7,00,000.00 -Do- 11 931389 5.9.10 4,00,000.00 -Do-(Shankar Timber) 12 931390 25.9.10 3,86,....
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....abrics Private Limited v. Linkers Associates Limited 1995 Law Suit (Del) 874, wherein it is held that all the cheques were of different dates and on presentations, the said cheques were dishonoured from time to time for the reasons of "Insufficient Funds", cannot be said to lose its right to initiate criminal complaint merely on the ground that notice related to more than one cheque, such interpretation of Section 219 Criminal Procedural Code, 1860 would be contrary to the very spirit of Section 138 of Negotiable Instruments Act, therefore, the Court was of the opinion that notice in respect of more than one cheques disentitles the payee to initiate action under Action 138 of Negotiable Instruments Act. 15. Learned Counsel has further relied upon a case decided by the Andhra Pradesh High Court in B. Venkat Narendra Prasad and Anr v. State of A.P. III (2003) BC 319 wherein it was held as under" "17. The facts of the case would go to show that the accused had a running ledger account with the 2nd respondent and the purchases and payments made by them were debited and credited in the account books which were maintained in the regular course of business. Thus, th....
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....re which reads as under: Section 219 Three offences of same kind within year may be charged together - (1) When a person is accused of more offences than one of the same kind committed within the space of twelve months from the first to the last of such offences, whether in respect of the same person or not, he may be charged with, and tried at one trial for, any number of them not exceeding three. (2) Offences are of the same kind when they are punishable with the same amount of punishment under the same section of the Indian Penal Code (45 of 1860) or of any special or local laws: Provided that, for the purposes of this section, an offence punishable under Section 379 of the Indian Penal Code (45 of 1860) shall be deemed to be an offence of the same kind as an offence punishable under Section 380 of the said Code, and that an offence punishable under any section of the said Code, or of any special or local law, shall be deemed to be an offence of the same kind as an attempt to commit such offence, when such an attempt is an offence. 11. The purport of the above provision is that where a person is accused of more than one offence of the same kind committed within the space of ....