TaxTMI 
TaxTMI 
2025 (3) TMI 181
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....Colony in the city of Mumbai-400030 and also maintains a Branch Office in the State of Odisha at Bhanapur, District of Cuttack. The Company is a manufacturer of Pharmaceutical Dietary Specialist and Nutricentrical products which are being sold by its distributors at different parts of India. The Accused under his proprietorship started a business under the name and style of "M/s Shiv Traders" which was subsequently changed as M/s Shiv Pharmaceuticals. The Complainant-Company had authorized the accused to distribute company's product covering the district of Kendrapara. The accused dealt with the complainant's company products with utmost satisfactory manner spanning the period between 18.09.2019 to 30.09.2019. The accused had supplied with huge stock of Medicines, "Lactodex" and Milk products meant for feeding the infants, under 5 nos. of invoices bearing No. (i)9814055066, (ii) 9814055186, (iii) 9814055187, (iv) 9814055390 and (v) 9814055391 for a total value of Rs.11,81,773/- (Rupees Eleven Lakhs Eighty One Thousand Seven Hundred Seventy Three) only. All the invoices as aforesaid have been supplied from the company's branch office depot situated at Bhanapur to the acc....
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....ity and it was his specific objection before the court that a blank signed cheque was handed over to the complainant towards security, which has been misused by the complainant by fabricating the contents on the cheques by using different ink afresh on the old singed blank cheque. He further submitted that the entire case of the opposite party is based on the invoices in order to establish the debt on the petitioner. But the petitioner has already raised objection with regard to the genuineness of those invoices before the learned trial court, to which the complainant could not offer proper explanation. Therefore, admittedly there was no legally receivable debt exit, hence question of issuance of cheque in subject does not arise. The said fact can only be established through the exhibits, namely, cheque, invoices etc. Therefore, all those exhibits be examined by a handwriting expert or by SFSL, Bhubaneswar. He submits that the learned trial court has failed to appreciate the fact that as per the tax invoices supplied by the complainant the goods were supplied through Reliance Transport Corporation in different dates, but perusal of the demand notice dated 03.01.2020 makes it crysta....
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.... naming any person as witness or anything to be summoned, which are to be sent for handwriting expert for examination. As noticed above, Section 243(2) Cr.P.C. refers to a stage when the prosecution closes its evidence after examining the witnesses and the accused has entered upon his defence. The appellant in this case requests for sending the cheque, in question, for the opinion of the hand-writing expert after the respondent has closed her evidence, the Magistrate should have granted such a request unless he thinks that the object of the appellant is vexation or delaying the criminal proceedings. In the circumstances, the order of the High Court impugned in this appeal upholding the order of the Magistrate is erroneous and not sustainable." Similarly, on the issue of examination of the age and ink available on the body of the cheque in question, learned counsel for the petitioner has relied upon the judgment of the High Court of Karnataka in the case of Gavisiddeshwara Hiremath Vs. Sanjeev Basavarajappa Karadakal, reported in 2019 SCC Online Kar 1842, wherein paragraphs-10 and 11 read as under:- "10. Section 73 of the Indian Evidence Act, 1872 relates to comparison o....
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....r the offences punishable under Section 138 of the N.I. Act. Therefore, the disputed cheque at Ex.P-1, relating to the age of ink, signature and contents found on the said cheque, is required to be examined by the handwriting expert and a report to be secured by the Forensic Science Laboratory. Therefore, it is said that the petition requires to be considered keeping in view the aforesaid relevant provision of Section 293 of Cr.P.C. Based upon the relevant provision of Sections 293(1) and 293(4)(c) of Cr.P.C., having an authority to examine the disputed cheque relating to the age of ink and also signature, contents of writing found on the cheque, which got marked as Ex.P1 in the aforesaid case be adjudicated between the complainant and the accused." 5. Learned counsel for the petitioner also draws this Court's attention towards the fact that the complaint stands on the legs of the invoices in order to establish the legally recoverable debt. The petitioner raised objection with regard to the genuineness of those invoices putting questions to the complainant/opposite party to which he failed to answer. As such, an application was filed by the petitioner to send the exhibits invoic....
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....e Instruments Act. As rightly observed therein, there is no law which prescribes that a cheque shall be filled up by the drawer himself. If such proposition is accepted, no unlettered person, who knows only to sign his name, can ever be a drawer of a cheque. Further, a person who is physically incapacitated to fill up the cheque cannot also draw a cheque and negotiate it. Of course, as far as the other negotiable instruments viz., pronotes and bills of exchange, there is a clear mandate under section 20 of the Negotiable Instruments Act to the effect that such an instrument can be negotiated by the maker thereof by simply signing and delivering the same to the holder in due course giving thereby ample authority to the latter to fill up the content of the instrument as intended by the maker thereof. 10. Even in case of a cheque, as there is no clear provision in the Negotiable Instruments Act, in the light of the above discussion, the court finds that if a drawer of a cheque gives authority to the payee or holder in due course or a stranger for that matter to fill up the cheque signed by him, such an instrument also is valid in the eye of law. There is no bar for the drawer....
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....; hence this contention needs no consideration and be rejected. Apart from this fact, no law provides that in case of any negotiable instrument entire body has to be written by maker drawer only. What is material is signature of drawer or maker and not the body writing hence question of body writing has no significance." By relying upon the aforementioned judgments, Mr. Das, learned counsel for the opposite party submitted that the tactic employed by the petitioner is only aimed at procrastinating the proceeding initiated by him under Section 138 of the N.I. Act. He submitted that the statute provides for disposal of this kind of cases within a period of six months. He has relied upon Section 143 of the N.I. Act. 8. I have given a careful consideration to the facts scenario of the present case and also analyzed the judgments cited by both the counsels at the Bar. 9. The court below by impugned order dated 30.01.2024 rejected the application of the petitioner, inter alia, observing as under:- "Heard both sides. Perused the case record and all its connecting documents. Upon perusal of the same, it is seen that the complainant has been examined, crossexamined and dis....