Non production of Income Tax Returns by Complainant And, that Complainant failed to establish existence of legally enforceable debt - Transaction amount exceeding Rs.20,000 to be made by Demand Draft or Account Payee Cheque, as per Income-tax Act - Non compliance of same would entall penal consequences .

Citation

2012 (3) MWN (Cr.) DCC 1 (Mad)

IN THE HIGH COURT OF MADRAS

5. Palanively J.

CA No.580 of 2011.

March 13, 2012

T.R. Kannan

Vs

Ramani Bal

NEGOTIABLE INSTRUMENTS ACT, 1881 (26 of 1881), Section 138 Dishonour of cheque for Rs.3 lakhs Complaint- Order of acquittal on ground of non production of Income Tax Returns by Complainant And, that Complainant failed to establish existence of legally enforceable debt as money was not advanced through Cheque or Demand Draft Appeal against Transaction involving amount exceeding Rs.20,000 to be made by Demand Draft or Account Payee Cheque, as per Section 269 SS of Income-tax Act Non compliance of same would entall penal consequences as provided under Section 271-D- Accused being an Account holder, amount advanced to her shall be by DD or Account Payee Cheque alone No proof to show that Rs.3 lakhis advanced as a loan to Accused No legally enforceable liability or debt so as to entitle Complainant to recover same from Accused infirmity in order of acquittal, same confirmed - Income Tax Act, 1961 (43 of 1961), Sections 269 & 271-D. Paras 2, 9, 10, 12 & 13 No

Appellant

-Respondent

CRIMINAL PROCEDURE CODE, 1973 (2 of 1974), Section 378 Appeal against Acquittal Scope of interference by Appellate Court-Appellate Court, requiring to interfere with finding of acquittal, must see miscarriage of justice or perverse findings in Trial Court judgment. (Para 14)

NEGOTIABLE INSTRUMENTS ACT, 1881 (26 of 1881), Section 139 Presumption under Rebuttal of No legal requirement for Arised to ar