TaxTMI 
TaxTMI 
TaxTMI 
2025 (8) TMI 1294
X X X X Extracts X X X X
X X X X Extracts X X X X
....s filed along-with an application under section 378(4) of the Cr.P.C. for grant of leave to appeal against the impugned judgment. The said application was allowed by this Court on 05/09/2024. 2. Learned counsel for the appellant submits that though leave to appeal under section 378(4) of the Cr.P.C. has been granted by this Court, recently the Supreme Court has delivered a judgment in the matter of M/s. Celestium Financial Vs. A. Gnanasekaran Etc. reported in 2025 INSC 804 holding that the complainant in a complaint filed under section 138 of the Act of 1881 is also a victim as defined in section 2(wa) of Cr.P.C. corresponding to Section 2(y) of Bhartiya Nagarik Suraksha Sanhita, 2023 (for short the "BNSS"). He submits that the Supreme Cou....
X X X X Extracts X X X X
X X X X Extracts X X X X
...., thereby enabling him to maintain an appeal against an order of acquittal in his own right without having to seek special leave under Section 378(4) of the CrPC.t having to seek special leave under Section 378(4) of the CrPC. 7.8 In the case of an offence alleged against an accused under Section 138 of the Act, we are of the view that the complainant is indeed the victim owing to the alleged dishonour of a cheque. In the circumstances, the complainant can proceed as per the proviso to Section 372 of the CrPC and he may exercise such an option and he need not then elect to proceed under Section 378 of the CrPC. 7.9 In this context, we wish to state that the proviso to Section 372 does not make a distinction between an accused who is cha....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ned except with the leave of the Court, with which we are not concerned in the instant case. However, sub-section (4) of Section 378 is pertinent. It states that if an order of acquittal is passed in any case instituted upon a complaint and the High Court, on an application made to it by the complainant in that behalf, grants special leave to appeal from the order of acquittal, the complainant may present such an appeal to the High Court. The limitation period for seeking special leave to appeal is six months where the complainant is a public servant and sixty days in every other case, computed from the date of the order of acquittal. Sub-Section (6) states that if, in any case, the application under sub-section (4) for grant of special l....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... then the mandate of seeking special leave to appeal would not arise. 7.12 The reasons for the above distinction are not far to see and can be elaborated as follows : Firstly, the victim of a crime must have an absolute right to prefer an appeal which cannot be circumscribed by any condition precedent. In the instant case, a victim under Section 138 of the Act, i.e., a payee or the holder of a cheque is a person who has suffered the impact of the offence committed by a person who is charged of the offence, namely, the accused, whose cheque has been dishonoured. Secondly, the right of a victim of a crime must be placed on par with the right of an accused who has suffered a conviction, who, as a matter of right can prefer an appeal und....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he victim of an offence to prefer an appeal on the grounds mentioned therein as compared to a complainant. Fifthly, the involvement of the State in respect of an offence under Section 138 of the Act is conspicuous by its absence. This is because the complaint filed under that provision is in the nature of a private complaint as per Section 200 of the CrPC and Section 143 of the Act by an express intention incorporates the provisions of the CrPC in the matter of trial of such a deemed offence tried as a criminal offence. Therefore, the complainant, who is the victim of a dishonour of cheque must be construed to be victim in terms of the proviso to Section 372 read with the definition of victim under Section 2(wa) of the CrPC. 8. xxxxxxxx....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t under Section 200 of the CrPC who complains about the offence committed by a person who is charged as an accused under Section 138 of the Act, thus has the right to prefer an appeal as a victim under the proviso to Section 372 of the CrPC. 10. As already noted, the proviso to Section 372 of the CrPC was inserted in the statute book only with effect from 31.12.2009. The object and reason for such insertion must be realised and must be given its full effect to by a court. In view of the aforesaid discussion, we hold that the victim of an offence has the right to prefer an appeal under the proviso to Section 372 of the CrPC, irrespective of whether he is a complainant or not. Even if the victim of an offence is a complainant, he can still ....