Rajshibhai Ranabhai Chachiya vs State Of Gujarat on 3 July, 2026

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    Gujarat High Court

    Rajshibhai Ranabhai Chachiya vs State Of Gujarat on 3 July, 2026

                                                                                                                          NEUTRAL CITATION
    
    
    
    
                               R/CR.RA/1544/2018                                         JUDGMENT DATED: 03/07/2026
    
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                                         IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
    
                                 R/CRIMINAL REVISION APPLICATION (AGAINST CONVICTION -
                                      NEGOTIABLE INSTRUMENT ACT) NO. 1544 of 2018
    
                                                           With
                                      R/CRIMINAL REVISION APPLICATION NO. 1545 of 2018
                                                           With
                                      R/CRIMINAL REVISION APPLICATION NO. 1546 of 2018
                                                           With
                                      R/CRIMINAL REVISION APPLICATION NO. 1547 of 2018
                                                           With
                                      R/CRIMINAL REVISION APPLICATION NO. 1548 of 2018
    
                          FOR APPROVAL AND SIGNATURE:
    
    
                          HONOURABLE MS. JUSTICE NISHA M. THAKORE
    
                          ==========================================================
    
                                        Approved for Reporting                          Yes           No
                                                                                    ✔
                          ==========================================================
                                                    RAJSHIBHAI RANABHAI CHACHIYA
                                                                Versus
                                                       STATE OF GUJARAT & ORS.
                          ==========================================================
                          Appearance:
                          MS SANDHYA D NATANI(3678) for the Applicant(s) No. 1
                          M S PADALIYA(7406) for the Respondent(s) No. 2.1,2.2,2.3,2.4,2.5,2.6,2.7,2.8
                          MS. KRINA P. CALLA, APP for the Respondent(s) No. 1
                          ==========================================================
    
                               CORAM:HONOURABLE MS. JUSTICE NISHA M. THAKORE
    
                                                              Date : 03/07/2026
    
                                                       COMMON ORAL JUDGMENT

    1. Present Revision applications are filed under Section 397 read

    with Section 401 of the Code of Criminal Procedure, 1973 by the

    SPONSORED

    applicant -original accused, challenging the judgment and order of

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    conviction dated 30.12.2016 passed by the learned Judicial Magistrate

    First Class, Dwarka in Criminal Case Nos.568 of 2011, 570 of 2011, 571

    of 2011, 569 of 2011 and 572 of 2011 and as confirmed vide order

    dated 13.12.2018 by the learned 2nd Additional Sessions Judge, Jam

    Khambaliya, Devbhoomi Dwarka in Criminal Appeal Nos. 01 of 2017,

    03 of 2017, 04 of 2017, 02 of 2017 and 05 of 2017 in proceedings

    arising under Section 138 of the Negotiable Instruments Act, 1881.

    2. Since the dispute pertains to one transaction involving the

    complainant and the accused as parties, raising similar contentions

    arising out of five different complaints lodged by the complainant, the

    present Criminal Revision Applications are heard and decided by this

    common judgment. For the sake of convenience, Criminal Revision

    Application No. 1544 of 2018 is treated as the lead matter.

    3. In order to appreciate the controversy involved in the matter,

    appropriate would be to consider the case of the complainant, as can

    be gathered from the original complaint filed before the learned

    Magistrate under Section 138 of the Act of 1881 against the present

    applicant-original accused. It is alleged by the complainant that he is

    holding ancestral agricultural lands and is mainly occupied in

    agricultural activity. His family consists of six sons, who are married

    and his family jointly cultivates the agricultural lands owned by them

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    at Village: Bardia, Dwarka. It is further contended that the accused

    belongs to his community and owns a Petrol Pump situated at

    Porbandar and is also occupied as a distributor of medicines in the

    name of a firm called M/s Tulsi Pharma. It is further pleaded that

    before 12 months of lodging of the complaint, the accused had

    approached him and had convinced him to invest in the Petrol Pump

    business viz. Vrachraj Petrol Pump by including him as a partner. He

    had assured him that the life of his sons will be improved and had

    convinced him for investment of a sum of Rs.30 Lakhs. It is further

    contended that the complainant being illiterate and belonging to the

    status of an agriculturist had accompanied the accused four to five

    times to Porbandar and having noticed the widespread business of the

    accused, had got lured to invest such an amount. It is further

    contended that, after the accused had received the aforesaid amount

    of Rs.30 Lakhs, the complainant had not been repaid any benefit from

    the Vrachraj Petrol Pump business. It was stated by the accused that

    he has applied for a loan and as soon as the loan is realized, he shall

    repay the amount. For two months he had waited for the realization of

    the amount. He had also made an attempt to contact the accused on

    his contact number raising demand of the aforesaid amount. It was

    stated that in lieu thereof, the accused had handed over him different

    due dates five cheques of HDFC Bank, Porbandar Branch, in favour of

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    the complainant. The complainant had therefore, presented the

    aforesaid due dates cheques on 01.01.2011 bearing no.477076 of

    amount of Rs.5 Lakhs, with the State Bank of India, Dwarka Branch.

    3.1 The said cheque was submitted in the account on 12.02.2011.

    However, the said cheque had been returned back by the concerned

    bank with a memo of return dated 17.02.2011, thereby informing the

    complainant about the return of the cheques on the ground of

    insufficient funds. In such circumstances, the complainant was

    constrained to issue legal notice dated 21.02.2011 through his lawyer,

    which was served upon the accused by R.P.A.D. as well as by UPC.

    However, the said notice was received back with an endorsement of

    “refused”. In view thereof, the accused having failed to deposit the

    amount of the cheque within a statutory period of 45 days from the

    date of the receipt of the notice by the accused on 25.02.2011, the

    cause of action arose for the complainant before the Court of learned

    Magistrate for lodging a complaint under Section 138 of the N.I. Act

    1881.

    3.2 In view of the above, the complaint was lodged before the

    Court of learned Chief Judicial Magistrate, First Class, Dwarka, on

    21.03.2011, which was registered as Criminal Case No. 568 of 2011.

    The learned Magistrate, upon recording the statement of the

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    complainant and verifying the complaint as well as on appreciation of

    the documents placed for consideration, has proceeded with issuance

    of summons against the accused. The accused was duly served with

    the court summons and, had refused the charge alleged against him.

    The learned Magistrate had proceeded with the summary trial. The

    accused had submitted a pursis at Exh. 9 praying for his discharge

    from the offence alleged. At the stage of praying for discharge, the

    accused had produced on record the xerox copy of the partnership

    deed dated 15.02.2010 entered with the complainant. Along with the

    said partnership deed, the affidavits of two witnesses viz. Rambhai

    Lilabhai dated 22.11.2011 (Exh.67) and Kamabhai Alabhai Chachiya

    (Exh.68) dated 22.11.2011, were produced on record. The learned

    Magistrate, however, refused to entertain such application of

    discharge vide order dated 28.11.2011. The matter was requested to

    be adjourned at the instance of the accused. In absence of the

    appearance of the accused, the learned Magistrate was constrained to

    issue a non-bailable warrant against the accused. Noticing the

    explanation offered with regard to the medical conditions, the same

    was recalled. Later on, a pursis was filed at Exh. 19 by the parties,

    whereby the accused had shown his willingness to repay the amount

    of Rs.30 Lakhs in installment of Rs.50,000/- and had urged the Court to

    place this matter in the Lok Adalat. However, the parties could not

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    negotiate the dispute before the Lok Adalat, the matter was placed

    once again before the learned Magistrate.

    3.3 The plea of the accused was recorded before the learned

    Magistrate. The complainant had also produced on record various

    documentary evidences mainly the original disputed cheque at Exh.

    33, the return memo of the disputed cheque at Exh. 34, the legal

    notice along with the cover with endorsement of “refused”, along with

    the postal slip has also been produced on record by the complainant.

    On the other hand, the accused has examined two witnesses in

    support of his case viz. Rambhai Lilabhai Khara, the Manager of M/s

    Tulsi Pharma Distributors and Kamabhai Alabhai-the uncle of the

    accused, who was a witness to the deal. Since the xerox copy of the

    partnership deed was produced on record, the witness summons

    application was moved by the accused at Exh. 70, whereby the

    Competent Officer from the office of SBI was requisitioned to appear

    as a witness along with the document in the nature of partnership

    deed. In this regard, the witness named Purnachandrasinh Jasubha

    Jadeja was examined at Exh. 73, who has brought on record the

    certified copy of the partnership deed which was recovered during the

    course of investigation in an FIR lodged by the Bank against the

    accused and investigated by the CBI. The aforesaid document was

    evidence at Exh. 74. The complainant had also moved an application

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    seeking examination of the accused at Exh. 78. However, the learned

    Magistrate having noted the evidence brought on record, the parties

    were requested to proceed with the final arguments. The accused had

    submitted written arguments at Exh. 94. It is required to be noted that

    the original complainant- Ranabhai Valabhai Chachiya was reported to

    have expired on 16.11.2016, and therefore, an application was moved

    by the heirs and legal representatives of deceased complainant at Exh.

    96, which was allowed by the learned Magistrate, in view of the death

    certificate of the complainant being brought on record at Exh. 99 and

    the pedigree being produced at Exh. 100. Considering the legal

    position, the heirs were permitted to pursue the complaint under

    Section 138 of the N.I. Act, 1881. The matter was finally heard and by

    impugned judgment and order dated 30.12.2016, the learned

    Magistrate was pleased to convict the present applicant-original

    accused for the offence punishable under Section 138 of the N.I. Act,

    1881, by imposing sentence of one year and fine of Rs.5000/-, failing

    deposit of the aforesaid amount, the accused was directed to undergo

    further period of three months sentence.

    3.4 Being aggrieved and dissatisfied with the aforesaid judgment

    and order of conviction, the original accused had approached in appeal

    under Section 374 of the Code, 1973, before the Court of learned 2nd

    Additional Sessions Judge, Jamkhambhaliya, which was registered as

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    Criminal Appeal No. 1 of 2017. Considering the assurance given by the

    accused and noticing the conduct as transpired on record, the learned

    Sessions Judge was pleased to allow the application of suspension of

    sentence, pending the appeal subject to condition. Before the learned

    Sessions Judge, the parties were heard. The written arguments were

    submitted by the accused at Exh. 15. The learned Sessions Judge,

    after re-appreciating the evidence on record in light of the

    submissions made by the respective parties, had dismissed the appeal

    thereby upholding the impugned judgment and order of conviction

    and sentence with fine by impugned order dated 13.12.2018.

    3.5 Being aggrieved and dissatisfied with the aforesaid concurrent

    judgments and order of conviction and sentence with fine, the

    accused has approached in Revision before this Court.

    4. Considering the grounds raised in the Revision Application and

    the submissions made by learned advocate for the applicant, the

    learned Single Judge of this Court vide order dated 27.12.2018 had

    admitted the Revision and had suspended the impugned order of

    sentence, pending hearing of the present application. It was further

    observed that the applicant shall be admitted on bail initially for a

    period of four weeks’ on his executing a bail bond and surety for sum

    of Rs.10,000/- on usual terms and conditions and, the ad-interim relief

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    was granted of suspension. Later on, vide order dated 17.01.2019, the

    learned Single Judge had confirmed the ad-interim relief till final

    disposal of the present application.

    5. The matter was notified for final hearing under special

    assignment of old matters. With the able assistance of learned

    advocates on record, the matters were finally heard.

    6. Ms. Sandhya D. Natani, learned advocate appearing for the

    applicant -original accused, has vehemently assailed the impugned

    judgment and order of conviction by submitting that the trial court as

    well as the Appellate Court have failed to appreciate the evidence

    brought on record in its right perspective. She has submitted that, on

    close appreciation of the evidence of the complainant, the defence

    raised by the accused about existence of legally enforceable debt has

    been challenged. According to the accused, the cheques were handed

    over to the complainant as security and the complainant has misused

    those cheques. In this regard, she has invited my attention to the

    specific defence raised by the accused and recorded by the learned

    Magistrate in para 10.3 of the impugned judgment and order passed

    by the trial court. She has pointed out that, as per the case of the

    complainant the cash amount of Rs.30 Lakhs on different occasions in

    part was handed over to the accused on the assurance given by the

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    accused that he would be introduced as partner in the Vranchraj

    Petrol Pump run by the accused. However, as per the case of the

    complainant, which can be gathered from his deposition, was that

    within a period of one month, he had prayed for refund of such

    amount and since the accused was unable to pay the amount, five

    different blank cheques dated 01.01.2011 of HDFC Bank, Porbandar

    Branch, were handed over to the complainant. She has further pointed

    out that in the cross examination, the complainant has admitted that

    the aforesaid cheques were handed over prior to a period of one

    month. As against that, the accused has brought on record the

    unregistered notarized partnership deed which has been admitted as

    an evidence at Exh. 74, wherein the date of such deed reflected is

    24.02.2010. Referring to the aforesaid dates emerging on record,

    learned advocate has submitted that, the case of the complainant was

    that, he was not introduced as partner and no amount has been

    refunded to him, is contradicted.

    6.1 Inviting my attention to the aforesaid contradiction, she has

    submitted that a probable defence has emerged on record with

    regard to a security cheque being misused by the complainant. She has

    further invited my attention to the observations made by the learned

    Magistrate while appreciating the evidence of two witnesses namely

    Ramabhai Lilabhai Khara at Exh. 67 and Kamabhai Ramabahi Chachia at

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    Exh. 68. According to learned advocate, the trial court ought to have

    appreciated the fact that the defence has not only brought on record

    the contradictions to the case put forward by the complainant of

    cheque being handed over towards a legally enforceable debt, but the

    witnesses have also been examined to corroborate the defence raised

    by the accused. She has pointed out from the evidence of Kamabhai

    Ramabahi Chachia at Exh. 68, who has categorically stated in his

    deposition that the complainant was that the Petrol Pump in the name

    of Vachhraj Petrol Pump in partnership was started in the year 2010

    between the complainant and the accused and in this regard he has

    been witnessed to the partnership deed deal which had taken place

    between the parties. He has also deposed before the Magistrate that

    the complainant had invested in the business of partnership and had

    sought security from the accused in this regard. The said witness has

    also stated in his deposition that the transaction between the parties

    had taken place at his house and it is in regard to this investment of

    amount that the accused had issued five blank signed cheques

    towards security. At that stage, the accused had categorically stated

    to the complainant that such cheques have been handed over as

    security and may not be used for realization, which was agreed by the

    complainant. In his cross-examination, the question was put to the

    said witness as to how much investment has been made by the parties

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    in said Petrol Pump, to which, the witness has shown his ignorance. He

    has also shown his ignorance with regard to any amount of Rs.30

    Lakhs being paid to the accused in installment to run the Petrol

    Pump. He has also denied the fact that the transaction of the amount

    had taken place at Village Bardia. He has refused to identify the

    signature of the accused. He has admitted the fact that in the year-

    2010, the accused was working at the Petrol Pump.

    6.2 As regards the specific question put to the said witness as to

    whether the accused had handed over five cheques towards the

    borrowed amount from the complainant, the said witness has stated

    that on the basis the accused had given him cheque. He has further

    admitted the fact that the accused had handed over five cheques in

    his presence and such cheques were given at village Chhaya.

    6.3 She has further drawn my attention to the fact that the defence

    with regard to non-service of legal notice was also raised before the

    learned Magistrate inasmuch as, though legal notice and the postal

    slips have been brought on record by the complainant; however,

    admittedly it does not bear the signature of the accused. She has,

    therefore, submitted that the learned Magistrate committed grave

    error in holding that the complainant was duly served the legal notice

    and had fulfilled the requirement of Section 138 of the N.I. Act, 1881.

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    She has further submitted that the learned Judge has committed

    error in observing that there is no challenge to the address on which

    the statutory notice was attempted to be served by the complainant.

    In this regard, she has invited my attention to the evidence of a

    witness namely Ramabhai Lilabhai Khara examined at Exh. 67, who

    was the Manager of M/s. Tulsi Pharma Distributors at the relevant

    point of time. The said witness in his deposition has categorically

    stated that the accused is no more attached with M/s. Tulsi Pharma

    firm. In 2011, the accused shifted his residence to Village Chhaya. The

    said witness has also deposed on oath that when the attempt was

    made to serve the legal notice, he had reported to the Officer from

    the Postal Department about Rajshibhai Rana (accused) having shifted

    and being not available at the address. He has denied the fact of

    having refused to accept the notice as endorsed by the Postal

    Department. The attention of this Court was further invited to the

    cross examination of the said witness to submit that no contradictions

    have been brought on record with regard to the aforesaid deposition

    made by the said witness.

    6.4 Learned advocate has further invited my attention to the

    defence of security cheque, once again, to point out that the firm was

    actually constituted as evident from the document produced on

    record at Exh. 74 in the name of Vrachraj Petrol Pump, wherein the

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    present complainant has also signed across. Such document was

    executed before the notary on 24.02.2010, whereas the cheque as

    alleged to have been handed over towards the borrowed amount of

    so-called Rs.30 Lakhs is concerned, bears the date of issuance as

    01.01.2011, which is almost after a period of one year. She has,

    therefore, submitted that the aforesaid factor can be treated as a

    probable defence to believe the case of the accused that the cheques

    were handed over as security cheques and were not issued towards

    any amount borrowed.

    6.5 In order to substantiate her arguments, learned advocate has

    further invited my attention to the defence of the accused on the

    ground of financial capacity of the complainant being challenged. She

    has once again emphasized on the fact that the complainant, who is a

    small agriculturist claims to have handed over a cash amount of Rs.30

    Lakhs to the accused in different installments. In his cross

    examination, a specific question was put to him of any payment of

    income tax, to which, he has fairly submitted that no income tax

    returns are filed by him. The bank statement has also not been

    brought on record to suggest in what way the huge amount in cash

    was handed over to the accused. She has further drawn my attention

    to the averments made in the original complaint to point out that

    there is no clarity with regard to the date, the place at which disputed

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    five cheques were handed over to the complainant. She has invited my

    attention to the fact that as per the case of the complainant cash

    amount of Rs.30 Lakhs was handed over in different installments,

    whereas, considering the five complaints lodged, the five cheques

    were presented each of Rs.5 Lakhs in all Rs.25 Lakhs. There is no

    explanation on record with regard to the remaining Rs.5 Lakhs amount

    of the alleged Rs.30 Lakhs borrowed by the accused.

    6.6 Referring to the aforesaid circumstances, learned advocate has

    submitted that the learned Magistrate as well as learned Sessions

    Judge failed to appreciate the aforesaid circumstances though being

    brought on record, to be treated as a probable defence and has

    discarded the defence of financial ability by recording that the

    complainant has categorically stated before the learned Magistrate at

    the time of recording of evidence that he along with his family holds

    100 acres of agriculture land. She has further pointed out that except

    for the aforesaid statement recorded, no evidence worth to indicate

    about holding of agriculture lands by the complainant has been placed

    on record. She has therefore submitted that strong circumstances are

    there on record to accept the defence raised by the accused to be a

    probable defence so as to shift the burden upon the complainant to

    prove his case as alleged in the complaint.

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    6.7 She has also touched on the aspect of legally enforceable debt,

    by contending that merely because a partnership firm is not

    registered, in view of Section 69 of the Partnership Act, 1932, would

    not lead to complaint to be competent under the provisions of N.I.

    Act, 1881. She has emphasized on the terms and conditions of the

    partnership firm, more particularly, the fact that both the partners

    were equally entitled to share of profit and loss, which may arise from

    such business. She has, therefore, submitted that in absence of any

    evidence to suggest about the cheques being issued towards such

    legally enforceable debt, no offence under Section 138 of N.I. Act,

    1881 has been attracted. She has, therefore, urged this Court to quash

    and set aside the impugned judgment and order of conviction and to

    record the acquittal of the present applicant for the offence under

    Section 138 of N.I. Act, 1881.

    7. On the other hand, learned advocate Mr. M. S. Padaliya,

    appearing for the respondent -heirs and legal representatives of the

    original complainant, has forcefully opposed the aforesaid

    submissions made by the learned advocate for the applicant. At the

    outset, learned advocate has invited my attention to the pursis

    submitted on record at Exh. 19, wherein the original accused – present

    applicant, along with the complainant, had prayed before the learned

    Magistrate to place the matter in the Lok Adalat to bring out an

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    amicable settlement. At that stage, the accused had admitted about

    the payment of outstanding dues of Rs.30 Lakhs and, had further

    shown his willingness to repay the amount in installments of

    Rs.50,000/-. The aforesaid pursis was recorded and the parties were

    relegated to Lok Adalat, but no amicable resolution could be brought

    between them, and therefore, the matter was decided on merits.

    However, the very fact that the accused had admitted to the

    outstanding dues of Rs.30 Lakhs, no further evidence was required to

    be brought by the complainant on record to establish the element of a

    legally enforceable debt.

    7.1 According to the learned advocate, once such admission of the

    accused has transpired on record, the rebuttal goes. He has mainly

    relied upon the findings and reasons assigned by the learned

    Magistrate and, as upheld by the learned Sessions Judge convicting

    the accused. It was submitted that there are concurrent findings on

    the various issues raised by the accused and considering the scope of

    revisional jurisdiction of this Court, this court may not interfere with

    the aforesaid order of conviction. Learned advocate has disputed the

    arguments of the learned advocate for the applicant on the issue of

    service of notice by submitting that the learned Judge has mainly

    followed the guiding principles laid down by the Hon’ble Supreme

    Court in the cases of C.C. Alavi Haji vs Palapetty Muhammed & Anr

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    reported in 2007 (6) SCC 555 and in the case of K. Bhaskaran vs.

    Sankaran Vaidhyan Balan and others reported in (1999) 7 SCC 510.

    He has further submitted that, on bare comparison of the address of

    the accused as reflected in the cause title of the complaint and the

    address at which the statutory notice was attempted to be served,

    they are the same. In such circumstances, the learned Judge has

    rightly invoked Section 27 of the General Clauses Act, 1897, and has

    rightly arrived at a conclusion that the requirement of Section 138(b)

    of the N.I. Act, 1881, has been fulfilled. He has further submitted that

    though the witness Ramabhai Lilabhai has been examined at Exh. 67 in

    this regard, it is required to be noted that the accused has appeared

    before the learned Magistrate being served with the summons of the

    Court at the same address at which the statutory notice was sent.

    7.2 As regards the contention raised by the learned advocate for

    the applicant- original accused on the issue of misuse of the cheque as

    being handed over as a security cheque is concerned, learned

    advocate has once again invited my attention to the findings and

    reasons assigned by the learned Magistrate. He has pointed out that

    the learned Judge has rightly placed the burden upon the accused to

    prove his defence. Though, the witness named Kamabhai Alabhai

    Chachia has been examined at Exh. 68, the learned Judge has noted

    that he is the nephew of the accused and though, in his deposition he

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    claims to be the witness of the deal of partnership having taken place

    between the parties, in his cross-examination he has pleaded

    ignorance about the actual transaction of Rs.30 Lakhs having taken

    place. The learned Magistrate has also appreciated the partnership

    deed produced on record at Exh. 74. It was submitted that the

    aforesaid document was proved and admitted as evidence upon

    examination of witness viz. Purnachandrasingh Jasuba Jadeja, whose

    evidence has been recorded at Exh. 73. The attention of this Court was

    invited to the fact that he was a Police Constable discharging his duty

    with the CBI office at Gandhinagar, and his evidence suggests that the

    accused was also involved in some bank fraud, whereby the CBI was

    investigating the case.

    7.3 It was, therefore, submitted that the aforesaid conduct of the

    accused is also required to be taken into consideration before

    accepting his case for revision. He has drawn my attention to the

    document produced on record at Exh. 64 and pointed out that the

    learned Judge has taken into consideration the fact that such

    partnership deed document was executed on 24.02.2010, whereas the

    disputed cheque bears the date of issuance as 01.01.2011. The very

    fact that the disputed cheque has been issued almost after a period of

    one year implies that if the defence of the security cheque being

    issued towards security has to be accepted, then such cheque was to

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    be issued at the time of execution of such agreement. However, such

    facts are not emerging on record. It is in light of these events, the

    learned Judge has rightly considered that mere plea of defence of a

    security cheque itself was not sufficient. The learned Judge has,

    therefore, rightly discarded the defence raised by the accused

    regarding the security cheque.

    7.4 Learned advocate has further disputed the arguments laid by

    the learned advocate on the issue of financial capacity by submitting

    that in the cross-examination of the complainant, at the instance of

    the accused, the evidence has come on record that the complainant

    holds 100 acres of agricultural land and owns a huge parcel of land at

    Village Bardia. Even otherwise, right from the inception of lodging the

    complaint, it is the case of the complainant that he earns his livelihood

    through agricultural lands. Merely because income tax returns were

    not filed, no error can be found with the approach of the Court below

    in holding that both these laws operate in different fields. He has,

    therefore, submitted that having appreciated the evidence of the

    complainant, in absence of any contradictions being brought on

    record, the learned Judge has rightly believed the complainant to be

    financially sound as well as the debt being incurred by the accused and

    the cheque being issued towards such legally enforceable debt.

    Having been satisfied with the ingredients of the offence, no error can

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    be found with the Courts below convicting the applicant for the

    offence punishable under Section 138 of the N.I. Act, 1881. It may also

    be noted that the two witnesses examined by the accused are related

    to the accused and therefore, no evidentiary value can be attached to

    their evidence.

    8. Learned advocate for the complainant has submitted that on

    the pursis, the applicant-accused had agreed to the dues of Rs.30

    Lakhs to be paid in installment of Rs.50,000/- and urged the place this

    matter before the Lok Adalat, it is required to be noted that merely

    because the parties have made an attempt to resolve the issue

    amicably and the accused had shown his willingness to deposit the

    amount of Rs.30 Lakhs as outstanding dues to the complainant itself,

    cannot be treated as a fatal to the case of the accused and would not

    bind the accused or the court to decide the case on merits. Learned

    advocate for the complainant has stated that, appreciating the entire

    evidence on record, there is no challenge to the signature of the

    accused on the disputed cheque, and therefore, the presumption

    provided under Section 118 read with Section 139 of the Act, has

    rightly been raised by the courts below. He has therefore urged this

    Court to dismiss the present Revision Application and to uphold the

    impugned judgment and order passed by the Courts below.

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    9. I have heard the learned advocates appearing for the respective

    parties at length. I have carefully considered their arguments in light

    of the findings and reasons assigned by the Courts below. In order to

    appreciate their legal contentions, I have carefully gone through the

    original records and proceedings of the Courts below.

    10. Considering the arguments raised by the learned advocates

    appearing on record, the principal defence raised by the accused, as

    can be gathered from their submissions and the impugned judgment

    and order, includes: (1) the service of statutory notice, (2) the cheques

    being handed over to the complainant as security and not towards any

    debt; the issue of misuse of the cheque; (3) the financial capacity of

    the complainant.

    Having noted the aforesaid defense raised by the accused,

    admittedly there is no challenge to the case of prosecution as regards

    maintainability of complaint against the accused.

    11. Having appreciated the findings and reasons assigned by both

    the courts, unfortunately, none of the Courts have noticed that the

    cheque in dispute is issued from the account of ‘R. R. Enterprise’ under

    authorised signature of the accused. Also, none of the learned

    advocates on record for the respective parties have made any

    submissions on the aforesaid aspect. During the course of dictation of

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    this order, this Court while appreciating the arguments noted that the

    cheque in dispute is issued from the account of drawer ‘R.R. Enterprise

    through authorised signatory’. In such circumstances, the learned

    advocates for respective parties were called upon to clarify as to

    whether the complaint was maintainable in absence of the said

    proprietorship concern / Firm being joined as party respondent. The

    learned advocates on record have failed to assist this Court on the

    said issue. Having appreciated the arguments of both the sides and

    having noted absence of the drawer of the cheque, namely the

    proprietorship concern, being joined as accused , this Court has

    proceeded to examine the revision application on merits.

    12. The question which therefore arises for consideration is

    whether the authorised signatory of an enterprise in his individual

    capacity be treated as a drawer of the cheque to hold him liable for

    offence under section 138 of the Negotiable Instrument Act, 1881 ?.

    Whether both the Courts have committed error in invoking the

    provisions of section 138 of the Negotiable Instrument Act, 1881, in

    the facts of the case and evidence on record, by entertaining

    complaint against the sole accused , without joining the actual

    drawer?.

    13. Before examining the aforesaid points for determination touching

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    the issue of maintainability of complaint, this Court finds it

    appropriate to first consider the legal position as regards the liability

    of the drawer who otherwise owns no legal debt as explained by the

    Hon’ble Supreme Court in the case of Bijoy Kumar Moli vs. Paresh

    Manna and others, reported in (2026) 5 SCC 380. The relevant

    observations are as under:

    “35. Having heard the learned counsel appearing for the
    parties and having gone through the materials on record, the
    only question that falls for our consideration is whether the
    High Court committed any error in passing the impugned
    order.

    (i). Section 138 of the NI Act

    36.Section 138 of the NI Act is contained in the Chapter XVII
    which was inserted vide Section 4 of the Banking, Public
    Financial Institutions and Negotiable Instruments Laws
    (Amendment) Act, 1988. Chapter XVII of the NI Act, which
    consists of Sections 138 to 147, inter alia provides for
    penalties in case of dishonour of certain cheques for
    insufficiency of funds in the accounts. Paragraph (xi) of the
    Statement of the Objects and Reasons specifies the
    legislative intent behind introduction of Chapter XVII to the
    NI Act
    in the following words:

    “(xi) to enhance the acceptability of cheques in settlement of
    liabilities by making the drawer liable for penalties in case of
    bouncing of cheques due to insufficiency of funds in the

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    accounts or for the reason that it exceeds the arrangements
    made by the drawer, with adequate safeguards to prevent
    harassment of honest drawers.”

    37. Section 138 of the NI Act reads as under:

    “138. Dishonour of cheque for insufficiency, etc., of funds in
    the account.– Where any cheque drawn by a person on an
    account maintained by him with a banker for payment of any
    amount of money to another person from out of that
    account for the discharge, in whole or in part, of any debt or
    other liability, is returned by the bank unpaid, either because
    of the amount of money standing to the credit of that
    account is insufficient to honour the cheque or that it
    exceeds the amount arranged to be paid from that account
    by an agreement made with that bank, such person shall be
    deemed to have committed an offence and shall, without
    prejudice to any other provision of this Act, be punished with
    imprisonment for a term which may be extended to two
    years’, or with fine which may extend to twice the amount of
    the cheque, or with both:

    Provided that nothing contained in this section shall apply
    unless–

    (a) the cheque has been presented to the bank within a
    period of six months from the date on which it is drawn or
    within the period of its validity, whichever is earlier;

    (b) the payee or the holder in due course of the cheque, as
    the case may be, makes a demand for the payment of the

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    said amount of money by giving a notice; in writing, to the
    drawer of the cheque, within thirty days of the receipt of
    information by him from the bank regarding the return of the
    cheque as unpaid; and

    (c) the drawer of such cheque fails to make the payment of
    the said amount of money to the payee or, as the case may
    be, to the holder in due course of the cheque, within fifteen
    days of the receipt of the said notice.

    Explanation.–For the purposes of this section, “debt of other
    liability” means a legally enforceable debt or other liability.”

    38. This Court in Kusum Ingots & Alloys Ltd. v. Pennar
    Peterson Securities Ltd. and Others
    reported in (2000) 2 SCC
    745 explained the ingredients which are to be satisfied for
    making out a case under Section 138 of the NI Act in the
    following manner:

    “10. On a reading of the provisions of Section 138 of the NI
    Act it is clear that the ingredients which are to be satisfied
    for making out a case under the provision are:

    (i) a person must have drawn a cheque on an account
    maintained by him in a bank for payment of a certain amount
    of money to another person from out of that account for the
    discharge of any debt or other liability;

    (ii) that cheque has been presented to the bank within a
    period of six months from the date on which it is drawn or
    within the period of its validity, whichever is earlier;

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    (iii) that cheque is returned by the bank unpaid, either
    because the amount of money standing to the credit of the
    account is insufficient to honour the cheque or that it
    exceeds the amount arranged to be paid from that account
    by an agreement made with the bank;

    (iv) the payee or the holder in due course of the cheque
    makes a demand for the payment of the said amount of
    money by giving a notice in writing, to the drawer of the
    cheque, within 15 days of the receipt of information by him
    from the bank regarding the return of the cheque as unpaid;

    (v) the drawer of such cheque fails to make payment of the
    said amount of money to the payee or the holder in due
    course of the cheque within 15 days of the receipt of the said
    notice.”

    39. In the case on hand, the cheque in question came to be
    signed by the accused, in his capacity as the Director and
    Authorised Signatory of the Company Shilabati Hospital Pvt.
    Ltd., on the account maintained by the Company with the
    Standard Chartered Bank. Hence, the question that falls for
    our determination is whether the accused could be said to be
    covered by the expression “account maintained by him” as it
    appears in Section 138 of the NI Act. In other words, could it
    be said that the accused was “maintaining” the bank account
    upon which the dishonoured cheque had been drawn.

    40. Section 6 of the NI Act inter alia defines a “cheque” as a
    bill of exchange drawn on a specified banker and not
    expressed to be payable otherwise than on demand. Section

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    7 defines the “drawer” as the maker of a bill of exchange or
    cheque and “drawee” as the person thereby directed to pay.
    Sections 30 and 31 of the NI Act respectively define the
    liability of the drawer and the drawee of a cheque as follows:

    “30. Liability of drawer.–The drawer of a bill of exchange or
    cheque is bound, in case of dishonour by the drawee or
    acceptor thereof, to compensate the holder, provided due
    notice of dishonour has been given to, or received by, the
    drawer as hereinafter provided.

    31. Liability of drawee of cheque.–The drawee of a cheque
    having sufficient funds of the drawer in his hands properly
    applicable to the payment of such cheque must pay the
    cheque when duly required so to do, and , in default of such
    payment, must compensate the drawer for any loss or
    damage caused by such default.”

    41. The proviso (b) to Section 138 provides that the payee or
    the holder of the cheque which has been dishonoured must
    give a written notice to the drawer of the cheque within 30
    days of the receipt of information from the bank that the
    cheque has been returned as unpaid. Further proviso (c)
    provides that if the drawer of the cheque makes the payment
    of the amount mentioned in the cheque within 15 days of
    receiving the notice mentioned in proviso (b), then he cannot
    be held liable under Section 138.

    42. What invariably follows from a perusal of the aforesaid
    provisions is that it is only the drawer of the cheque who can
    be held liable under Section 138. Section 141 is an exception

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    to this scheme of the NI Act and provides for vicarious
    liability of persons other than the drawer of the cheque in
    cases where the drawer of the cheque under Section 138 is a
    corporate person.

    43. The question as to whether a person who was not the
    drawer of the cheque upon an account maintained by him
    could be held to be liable for an offence under Section 138 of
    the NI Act fell for the consideration of this Court in the case
    of P.J. Agro Tech Ltd. and Others v. Water Base Ltd. reported
    in (2010) 12 SCC 146. The Court construed the provision
    strictly and answered the question in the negative. The
    relevant observations are reproduced hereinbelow:

    “11. From the submissions made on behalf of the respective
    parties, it is quite apparent that the short point for decision
    in this appeal is whether a complaint under Section 138 of
    the 1881 Act would be maintainable against a person who
    was not the drawer of the cheque from an account
    maintained by him, which ultimately came to be dishonoured
    on presentation.

    * * *

    13. From a reading of the said section, it is very clear that in
    order to attract the provisions thereof a cheque which is
    dishonoured will have to be drawn by a person on an account
    maintained by him with the banker for payment of any
    amount of money to another person from out of that
    account for the discharge, in whole or in part of any debt or
    other liability. It is only such a cheque which is dishonoured

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    which would attract the provisions of Section 138 of the
    above Act against the drawer of the cheque.

    14. In the instant case, the cheque which had been
    dishonoured may have been issued by Respondent 11 for
    discharging the dues of Appellant 1 Company and its
    Directors to Respondent 1 Company and the respondent
    Company may have a good case against Appellant 1 Company
    for recovery of its dues before other fora, but it would not be
    sufficient to attract the provisions of Section 138 of the 1881
    Act. The appellant Company and its Directors cannot be
    made liable under Section 138 of the 1881 Act for a default
    committed by Respondent 11. An action in respect of a
    criminal or a quasi-criminal provision has to be strictly
    construed in keeping with the provisions alleged to have
    been violated. The proceedings in such matters are in
    personam and cannot be used to foist an offence on some
    other person, who under the statute was not liable for the
    commission of such offence.” (Emphasis supplied)

    44. In Jugesh Sehgal v. Shamsher Singh Gogi reported in
    (2009) 14 SCC 683, this Court emphasised on the importance
    of the dishonoured cheque having been drawn by the
    accused person on an account held in his name for the
    offence to be made out and held thus:

    “22. As already noted hereinbefore, in Para 3 of the
    complaint, there is a clear averment that the cheque in
    question was issued from an account which was non- existent
    on the day it was issued or that the account from where the

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    cheque was issued “pertained to someone else”. As per the
    complainant’s own pleadings, the bank account from where
    the cheque had been issued, was not held in the name of the
    appellant and therefore, one of the requisite ingredients of
    Section 138 of the Act was not satisfied. Under the
    circumstances, continuance of further proceedings in the
    complaint under Section 138 of the Act against the appellant
    would be an abuse of the process of the court. In our
    judgment, therefore, the decision of the High Court cannot
    be sustained.” (Emphasis supplied)

    45. The aforesaid discussion makes it clear that as per the
    legislative scheme it is only the drawer of the cheque who is
    sought to be made liable for the offence punishable under
    Section 138 of the NI Act. Thus, the next question that
    requires consideration is whether a Director of a company,
    who is also the authorised signatory, to sign and issue
    cheques on its behalf could be said to be the drawer of a
    cheque drawn upon the bank account held in the name of the
    company. In other words, whether such an authorised
    signatory could be said to “maintain” the bank account upon
    which the dishonoured cheque has been drawn for the
    reason that such a person has the authority to enter into
    transactions using the bank account of the company and also
    look after the day-to-day functioning of the bank account of
    the company.

    (ii) Whether authorized signatory of a company falls within
    the ambit of the expression “drawer”?

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    46. This Court in one of its recent decisions in the case of Shri
    Gurudatta Sugars Marketing (P) Ltd. v. Prithviraj Sayajirao
    Deshmukh and Others
    reported in 2024 SCC OnLine SC 1800
    had the occasion to consider the issue of whether the
    authorised signatory of a company who had signed a cheque
    drawn on the bank account of the company and which got
    dishonoured subsequently could be held to be liable for the
    payment of interim compensation under Section 143A of the
    NI Act. This Court while answering the issue in the negative,
    applied the doctrine of separate corporate personality and
    held that it is only the drawer of the cheque who could be
    held to be liable for the payment of interim compensation
    under Section 143A of the NI Act and the authorised
    signatory of a company cannot be said to be the drawer of
    the cheque.

    47. The relevant observations made by the Court are
    reproduced hereinbelow:

    “12. The appellant has challenged the judgment and order of
    the High Court dated March 29, 2023 as well as the relied
    upon judgment and order dated March 8, 2023. The present
    appeal is filed assailing the correctness of these orders vis-a-
    vis the larger question of law, as framed by the High Court:

    “1. ………..(i) Whether the signatory of the cheque, authorised
    by the ‘company’, is the ‘drawer’ and whether such signatory
    could be directed to pay interim compensation in terms of
    section 143A of the Negotiable Instruments Act, 1881 leaving
    aside the company?”

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    * * *

    39. The High Court’s interpretation of section 7 of the
    Negotiable Instruments Act, 1881 accurately identified the
    “drawer” as the individual who issues the cheque. This
    interpretation is fundamental to understanding the
    obligations and liabilities under section 138 of the
    Negotiable Instruments Act, 1881, which makes it clear that
    the drawer must ensure sufficient funds in their account at
    the time the cheque is presented. The appellants’ argument
    that directors or other individuals should also be liable under
    section 143A misinterprets the statutory language and intent.
    The primary liability, as correctly observed by the High Court,
    rests on the drawer, emphasizing the drawer’s responsibility for
    maintaining sufficient funds.

    40. The general rule against vicarious liability in criminal law
    underscores that individuals are not typically held criminally
    liable for acts committed by others unless specific statutory
    provisions extend such liability. Section 141 of the Negotiable
    Instruments Act, 1881 is one such provision, extending liability
    to the company’s officers for the dishonour of a cheque. The
    appellants’ attempt to extend this principle to section 143A, to
    hold directors or other individuals personally liable for interim
    compensation, is unfounded. The High Court rightly emphasised
    that liability under section 141 arises from the conduct or
    omission of the individual involved, not merely their position
    within the company.

    41. The distinction between legal entities and individuals

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    acting as authorized signatories is crucial. Authorised
    signatories act on behalf of the company but do not assume
    the company’s legal identity. This principle, fundamental to
    corporate law, ensures that while authorised signatories can
    bind the company through their actions, they do not merge
    their legal status with that of the company. This distinction
    supports the High Court’s interpretation that the drawer
    under section 143A refers specifically to the issuer of the
    cheque, not the authorised signatories.

    42. The principle of statutory interpretation, particularly in
    relation to sections 143A and 148, was also correctly applied
    by the High Court. The court emphasised that when statutory
    language is clear and unambiguous, it should be given its
    natural and ordinary meaning. The legislative intent, as
    discerned from the plain language of the statute, aims to
    hold the drawer accountable. The appellants’ argument for a
    broader interpretation to include authorised signatories
    under section 143A contradicts this principle and would lead
    to an unjust extension of liability not supported by the
    statutory text.” (emphasis supplied)

    48. In yet one another decision of this Court in the case of N.
    Harihara Krishnan v. J. Thomas
    reported in (2018) 13 SCC
    663, while dealing with the issue of commission of an offence
    under Section 138 of the NI Act by a company, the Court
    observed that Section 138 only contemplates the drawer of
    the cheque to be responsible for the commission of the
    offence. It is only by virtue of Section 141 that certain
    persons other than the drawer of the cheque can be made

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    liable for the offence in cases where the offence under
    Section 138 is committed by a company and not an individual
    person. The Court, in the facts of the case before it, further
    held that the identity of the drawer of the cheque was
    apparent from the cheque itself and thus it was not open to
    the payee/complainant to seek impleadment of the
    company, that is, the drawer of the cheque, at a belated
    stage by filing an impleadment application when it had
    instituted the complaint only against the authorised
    signatory who had signed the cheque on behalf of the
    company. The Court also held that the offence under Section
    138
    is person specific and in the absence of applicability of
    the principles of the Code of Criminal Procedure, 1973, the
    magistrate cannot take cognizance of the complaint unless it
    is made against the drawer of the cheque, as it is only the
    drawer who can be an accused under Section 138.

    49. The relevant observations are reproduced hereinbelow:

    “20. The offence under Section 138 of the Act is capable of
    being committed only by the drawer of the cheque. The logic
    of the High Court that since the offence is already taken
    cognizance of, there is no need to take cognizance of the
    offence against Dakshin is flawed. Section 141 stipulates the
    liability for the offence punishable under Section 138 of the
    Act when the person committing such an offence happens to
    be a company–in other words when the drawer of the
    cheque happens to be a company. […]

    * * *

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    22. The High Court failed to appreciate that the liability of
    the appellant (if any in the context of the facts of the present
    case) is only statutory because of his legal status as the
    Director of Dakshin. Every person signing a cheque on behalf
    of a company on whose account a cheque is drawn does not
    become the drawer of the cheque. Such a signatory is only a
    person duly authorised to sign the cheque on behalf of the
    company/drawer of the cheque. If Dakshin/drawer of the
    cheque is sought to be summoned for being tried for an
    offence under Section 138 of the Act beyond the period of
    limitation prescribed under the Act, the appellant cannot be
    told in view of the law declared by this Court in Aneeta Hada
    [Aneeta Hada v. Godfather Travels & Tours (P) Ltd.
    , (2012) 5
    SCC 661 : (2012) 3 SCC (Civ) 350 : (2012) 3 SCC (Cri) 241] that
    he can make no grievance of that fact on the ground that
    Dakshin did not make any grievance of such summoning. It is
    always open to Dakshin to raise the defence that the
    initiation of prosecution against it is barred by limitation.

    Dakshin need not necessarily challenge the summoning
    order. It can raise such a defence in the course of trial.

    * * *

    27. By the nature of the offence under Section 138 of the
    Act, the first ingredient constituting the offence is the fact
    that a person drew a cheque. The identity of the drawer of
    the cheque is necessarily required to be known to the
    complainant (payee) and needs investigation and would not
    normally be in dispute unless the person who is alleged to
    have drawn a cheque disputes that very fact. The other facts

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    required to be proved for securing the punishment of the
    person who drew a cheque that eventually got dishonoured
    is that the payee of the cheque did in fact comply with each
    one of the steps contemplated under Section 138 of the Act
    before initiating prosecution. Because it is already held by
    this Court that failure to comply with any one of the steps
    contemplated under Section 138 would not provide “cause of
    action for prosecution”. Therefore, in the context of a
    prosecution under Section 138, the concept of taking
    cognizance of the offence but not the offender is not
    appropriate. Unless the complaint contains all the necessary
    factual allegations constituting each of the ingredients of
    the offence under Section 138, the Court cannot take
    cognizance of the offence. Disclosure of the name of the
    person drawing the cheque is one of the factual allegations
    which a complaint is required to contain. Otherwise in the
    absence of any authority of law to investigate the offence
    under Section 138, there would be no person against whom a
    court can proceed. There cannot be a prosecution without an
    accused. The offence under Section 138 is person specific.
    Therefore, Parliament declared under Section 142 that the
    provisions dealing with taking cognizance contained in the
    Cr.PC should give way to the procedure prescribed under
    Section 142. Hence the opening of non obstante clause
    under Section 142. It must also be remembered that Section
    142
    does not either contemplate a report to the police or
    authorise the Court taking cognizance to direct the police to
    investigate into the complaint.

    iii. Meaning of the expression “on an account maintained by

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    him” used in Section 138 of the NI Act

    50. It is of vital importance to understand the import of the
    expression “on an account maintained by him with a banker”

    used in Section 138 of the NI Act. The expression, in our
    considered opinion, describes the relationship between the
    account holder and the banker. This relationship is
    fundamental to the application of Section 138. The act of
    maintaining an account is exclusively tied to the account
    holder and does not extend to any third party whom the
    account holder may authorize to manage the account on its
    behalf. Therefore, any delegation of authority to manage the
    account does not alter the intrinsic relationship existing
    between the account holder and the banker as envisaged
    under the NI Act. Corporate persons like companies, which
    are mere legal entities and have no soul, mind or limb to
    work physically, discharge their functions through some
    human agency recognised under the law to work. Therefore,
    if some function is discharged by such human agency for and
    on behalf of the company it would be an act of the company
    and not attributable to such human agent. One such instance
    of discharge of functions could be the authority to manage
    the bank accounts of the company, issue and sign cheques on
    its behalf, etc. which may be delegated to an authorised
    signatory. However, such authorisation would not render the
    authorised signatory as the maker of those cheques. It is the
    company alone which would continue to be the maker of
    these cheques, and thus also the drawer within the meaning
    of Section 7 of the NI Act.

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    51. The authorised signatory is merely the physical limb that
    signs and makes the cheque on behalf of the company’s
    incorporeal personality. The company, for all purposes,
    continues to remain the drawer of the cheques. If the
    interpretation as being canvassed by the complainant is
    accepted then even an employee of the Company, who on
    account of his being an authorized signatory signs a cheque
    issued by the Company towards discharge of the debt or
    other liability of the Company, would be liable to prosecution
    and conviction under Section 138 of NI Act even after he
    resigns from the company and is no more in its employment.
    This certainly could not have been the intention of the
    legislature. Even the vicarious liability created under Section
    138
    of NI Act would not be attracted in respect of a Director
    or an employee of the Company who resigns and severs his
    connections with the company, unless the complainant is
    able to bring his case within the purview of sub-Section 2 of
    Section 141, by proving that the offence had been
    committed with his consent or connivance or was otherwise
    attributable to any neglect on his part.

    52. We would hasten to add that the above interpretation
    should not in any manner be misconstrued to affix liability
    upon the joint account holder of an account unless the
    cheque is shown to have been made/drawn jointly by such
    joint account holder. A company vis-à-vis its authorised
    signatory stands on a completely different footing as
    compared to account holders of a joint account. In the
    former, it is only the company which holds an account with
    the banker, whereas in the latter, each joint account holder

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    can be said to hold an account with the banker. Thus, while in
    the case of a cheque drawn on the account of the company
    the authorised signatory cannot be held to be the drawer, in
    the case of a cheque drawn upon a joint account, each
    account holder affixing his signature to the cheque may be
    said to have drawn such a cheque.

    53. The position of law on this issue has been settled by this
    Court in the case of Aparna A. Shah v. Sheth Developers (P)
    Ltd.
    reported in (2013) 8 SCC 71, wherein it was observed
    thus:

    “28. We also hold that under Section 138 of the NI Act, in case
    of issuance of cheque from joint accounts, a joint account-
    holder cannot be prosecuted unless the cheque has been
    signed by each and every person who is a joint account-
    holder. The said principle is an exception to Section 141 of
    the NI Act which would have no application in the case on
    hand. The proceedings filed under Section 138 cannot be
    used as arm-twisting tactics to recover the amount allegedly
    due from the appellant. It cannot be said that the
    complainant has no remedy against the appellant but
    certainly not under Section 138. The culpability attached to
    the dishonour of a cheque can, in no case “except in case of
    Section 141 of the NI Act” be extended to those on whose
    behalf the cheque is issued. This Court reiterates that it is
    only the drawer of the cheque who can be made an accused
    in any proceeding under Section 138 of the Act. […]”

    (Emphasis supplied)

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    54. The expression “on an account maintained by him” has
    been construed by a learned Single Judge of the Kerala High
    Court in the case of P.N. Salim v. P.J. Thomas & Another
    reported in 2004 SCC Online Ker 269 to also include those
    cases where the cheque was issued by the drawer after the
    closure of the account maintained by him with the bank. The
    High Court said so having regard to the underlying object
    behind the enactment of Section 138.
    A similar view was
    taken by the Gujarat High Court in the case of Hashmikant M.
    Seth v. State of Gujarat & Anr.
    reported in 2004 SCC Online
    Guj 300. We are in agreement with both the High Courts on
    the understanding of the expression “on an account
    maintained by him”.

    55. We are in seisin of the fact that in the case at hand, the
    accused had allegedly borrowed the amount from the
    complainant on the pretext that he was in need of financial
    help regarding some infrastructure development project he
    was undertaking. Nothing was brought on record during the
    course of the trial which would suggest that there was some
    sort of an understanding between the complainant and the
    accused that the debt of the accused would be discharged by
    the Shilabati Hospital Pvt. Ltd. A perusal of the notice issued
    by the complainant to the accused as well as a reading of the
    complaint filed by the complainant before the magistrate
    clearly brings out that the complainant was under the
    impression that the cheque was drawn by the accused in
    personal capacity upon a bank account maintained by him
    with the Standard Chartered Bank. Further, the defence that
    the bank account upon which the cheque was drawn was held

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    in the name of Shilabati Hospital and not in the name of the
    accused was taken for the first time in the appeal filed by the
    accused before the Sessions Court. Although it can be
    understood that the complainant had no occasion to believe
    that the cheque was drawn upon the bank account of
    Shilabati Hospital as the debt was one which was taken by
    the accused in his personal capacity, yet a bare perusal of the
    cheque shows that the cheque was signed by the accused in
    the capacity of the Director of the Shilabati Hospital Pvt. Ltd.
    as the same bears both the stamp of the director as well as
    the hospital.

    56. A catena of decisions of this Court have settled the
    position of law that in case of a cheque issued on behalf of a
    company by its authorised signatory, prosecution cannot
    proceed against the such authorised signatory or other post-
    holders of the company as described under Section 141 of
    the NI Act, unless the company who is the drawer of the
    cheque is arraigned as an accused in the complaint case filed
    before the magistrate. Further, vicarious liability can only be
    affixed against the directors, authorised signatories, etc. of
    the company after the company is held liable for the
    commission of offence under Section 138.

    57. It is not the case of the complainant that the cheque in
    question was drawn by the accused on a bank account
    maintained by him, rather the case is that the cheque was
    issued in discharge of the personal liability of the accused
    towards the complainant, and hence there was no occasion
    for it to implead the company as an accused.

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    (iv.) Scope of the expression “any debt or other liability”

    appearing in Section 138 of the NI Act

    58. Section 138 of the NI Act does not envisage that only
    those cases where a cheque issued towards the discharge of
    the personal liability of the drawer towards the payee gets
    dishonoured would come within the ambit of the provision.
    The expression “of any debt or other liability” appearing in
    Section 138 when read with the Explanation to the provision
    is wide enough to bring any debt or liability which is legally
    enforceable within its fold. Thus, the requirement under the
    provision is that the debt or any other liability has to be
    legally enforceable and the emphasis is not on the existence
    of such debt or other liability between the drawer and the
    payee. A number of decisions of this Court have clarified that
    even those cases where a person assumes the responsibility
    of discharging the debt of some other person, and in
    furtherance thereof draws a cheque on an account
    maintained by him, which subsequently gets dishonoured
    upon being presented before the drawee, would be covered
    by Section 138 if the payee is able to establish that there was
    some sort of an arrangement by way of which the debt was
    assumed by the drawer.

    59. This Court in the case of Anil Sachar and Another v. Shree
    Nath Spinners Private Limited and Others
    reported in (2011)
    13 SCC 148 observed thus:

    “15. Upon perusal of the record, we find that the
    complainants had established before the trial court that

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    there was an understanding among the complainants and the
    accused that in consideration of supply of goods to M/s
    Shree Nath Spinners (P) Ltd., M/s AT Overseas Ltd. was to
    make the payment. The aforestated understanding was on
    account of the fact that Directors in both the aforestated
    companies were common and the aforestated companies
    were sister concerns. In the circumstances, it can be very well
    said and it has been proved that in consideration of supply of
    goods to M/s Shree Nath Spinners (P) Ltd., M/s AT Overseas
    Ltd. had made the payment. In view of the above fact, in our
    opinion, the trial court was not right when it came to the
    conclusion that there was no reason for M/s AT Overseas Ltd.
    to give the cheques to the complainants.

    * * *

    17. The trial court materially erred while coming to a
    conclusion that in criminal law no presumption can be raised
    with regard to consideration as no goods had been supplied
    by the complainants to M/s AT Overseas Ltd. The trial court
    ought to have considered the provisions of Section 139 of
    the Act, which reads as under:

    “139.Presumption in favour of holder.–It shall be presumed,
    unless the contrary is proved, that the holder of a cheque
    received the cheque, of the nature referred to in Section 138
    for the discharge, in whole or in part, of any debt or other
    liability.”

    18. According to the provisions of the aforestated section,
    there is a presumption with regard to consideration when a

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    cheque has been paid by the drawer of the cheque. In the
    instant case, M/s AT Overseas Ltd. paid the cheque which had
    been duly signed by one of its Directors, namely, Munish Jain.
    Munish Jain is also a Director in M/s Shree Nath Spinners (P)
    Ltd. As stated hereinabove, both are sister concerns having
    common Directors. Extracts of books of accounts had been
    produced before the trial court so as to show that both the
    companies were having several transactions and the
    companies used to pay on behalf of each other to other
    parties or their creditors. The above fact strengthens the
    presumption to the effect that M/s AT Overseas Ltd. had
    paid the cheques to the complainants, which had been signed
    by Munish Jain, in consideration of goods supplies to M/s
    Shree Nath Spinners (P) Ltd. Of course, the presumption
    referred to in Section 139 is rebuttable. In the instant case,
    no effort was made by Munish Jain or any of the Directors of
    M/s AT Overseas Ltd. for rebuttal of the aforestated
    presumption and, therefore, the presumption must go in
    favour of the holder of the cheques. Unfortunately, the trial
    court did not consider the above facts and came to the
    conclusion that there was no consideration for the cheques
    which had been given by M/s AT Overseas Ltd. to the
    complainants.” (Emphasis supplied)

    60. In another judgment delivered by this Court in ICDS Ltd.
    v. Beena Shabeer and Another reported in (2002) 6 SCC 426,
    reference was made to the nature of liability which is
    incurred by the one who is a drawer of the cheque and
    observed that if the cheque is given towards any liability or
    debt which might have been incurred even by someone else,

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    the person who is the drawer of the cheque can be made
    liable under Section 138 of the Act. The relevant
    observations made therein are reproduced hereinbelow:

    “10. The language, however, has been rather specific as
    regards the intent of the legislature. The commencement of
    the section stands with the words “Where any cheque”. The
    abovenoted three words are of extreme significance, in
    particular, by reason of the user of the word “any” — the first
    three words suggest that in fact for whatever reason if a
    cheque is drawn on an account maintained by him with a
    banker in favour of another person for the discharge of any
    debt or other liability, the highlighted words if read with the
    first three words at the commencement of Section 138, leave
    no manner of doubt that for whatever reason it may be, the
    liability under this provision cannot be avoided in the event
    the same stands returned by the banker unpaid. The
    legislature has been careful enough to record not only
    discharge in whole or in part of any debt but the same
    includes other liability as well. This aspect of the matter has
    not been appreciated by the High Court, neither been dealt
    with or even referred to in the impugned judgment.

    11. The issue as regards the coextensive liability of the
    guarantor and the principal debtor, in our view, is totally out
    of the purview of Section 138 of the Act, neither the same
    calls for any discussion therein. The language of the statute
    depicts the intent of the law-makers to the effect that
    wherever there is a default on the part of one in favour of
    another and in the event a cheque is issued in discharge of

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    any debt or other liability there cannot be any restriction or
    embargo in the matter of application of the provisions of
    Section 138 of the Act. “Any cheque” and “other liability” are
    the two key expressions which stand as clarifying the
    legislative intent so as to bring the factual context within the
    ambit of the provisions of the statute. Any contra-
    interpretation would defeat the intent of the legislature. The
    High Court, it seems, got carried away by the issue of
    guarantee and guarantor’s liability and thus has overlooked
    the true intent and purport of Section 138 of the Act. The
    judgments recorded in the order of the High Court do not
    have any relevance in the contextual facts and the same thus
    do not lend any assistance to the contentions raised by the
    respondents.” (Emphasis supplied)

    61. A perusal of the above two decisions indicates that even
    if the cheque might have been issued for the discharge of
    personal liability of the accused towards the complainant,
    had the company Shilabati Hospital Pvt. Ltd. been arraigned
    as an accused in the complaint case before the Trial Court, it
    would have remained open to the complainant to establish
    with the aid of the presumption under Section 139 that the
    cheque issued by the company was in discharge of a legally
    enforceable debt. However, in the absence of the drawer of
    the cheque having been arraigned as an accused, it was
    rightly held by the High Court that no prosecution could have
    proceeded against the accused in his personal capacity. The
    only way by which the accused could be held liable was under

    Section 141 of the NI Act, however the same could not have
    been done in the absence of the company being arraigned as

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    an accused. This position of law has been explained by a
    number of decisions of this Court.

    62. A three-Judge Bench of this Court in Aneeta Hada v.
    Godfather Travels and Tours Private Limited
    reported in
    (2012) 5 SCC 661 observed thus:

    “17. The gravamen of the controversy is whether any person
    who has been mentioned in Sections 141(1) and 141(2) of the
    Act can be prosecuted without the company being impleaded
    as an accused. To appreciate the controversy, certain
    provisions need to be referred to.

    * * *

    58. Applying the doctrine of strict construction, we are of the
    considered opinion that commission of offence by the
    company is an express condition precedent to attract the
    vicarious liability of others. Thus, the words “as well as the
    company” appearing in the section make it absolutely
    unmistakably clear that when the company can be
    prosecuted, then only the persons mentioned in the other
    categories could be vicariously liable for the offence subject
    to the averments in the petition and proof thereof. One
    cannot be oblivious of the fact that the company is a juristic
    person and it has its own respectability. If a finding is
    recorded against it, it would create a concavity in its
    reputation. There can be situations when the corporate
    reputation is affected when a Director is indicted.

    59. In view of our aforesaid analysis, we arrive at the

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    irresistible conclusion that for maintaining the prosecution
    under Section 141 of the Act, arraigning of a company as an
    accused is imperative. The other categories of offenders can
    only be brought in the drag-net on the touchstone of
    vicarious liability as the same has been stipulated in the
    provision itself. We say so on the basis of the ratio laid down
    in
    C.V. Parekh [(1970) 3 SCC 491 : 1971 SCC (Cri) 97] which is a
    three-Judge Bench decision. Thus, the view expressed in
    Sheoratan Agarwal [(1984) 4 SCC 352 : 1984 SCC (Cri) 620]
    does not correctly lay down the law and, accordingly, is
    hereby overruled. The decision in Anil Hada [(2000) 1 SCC 1 :

    2001 SCC (Cri) 174] is overruled with the qualifier as stated in
    para 51. The decision in Modi Distillery [(1987) 3 SCC 684 :
    1987 SCC (Cri) 632] has to be treated to be restricted to its
    own facts as has been explained by us hereinabove.

    63. As specified in paragraph 59 of the aforesaid decision,
    the only exception to the general rule as laid above is
    embodied in the doctrine of lex non cogit ad impossibilia
    which means that the law doesn’t compel the impossible.
    Thus, it is only in those cases where the impleadment of the
    company is not possible due to some legal impediment that
    this general rule can be exempted. In the facts on hand, it
    cannot be said that there was any legal difficulty in
    impleading Shilabati Hospital Pvt. Ltd. as an accused in the
    complaint case filed by the complainant. Thus, even the
    benefit of the exception cannot be extended to the
    complainant in the present case.

    64. In Himanshu v. B. Shivamurthy (supra), the Court was

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    examining the legality and validity of the order quashing a
    complaint passed by the High Court in exercise of its
    inherent powers under Section 482 of the CrPC in a case
    where the Director of the company was arraigned as the sole
    accused for the dishonour of a cheque drawn upon the bank
    account held in the name of the company. Reiterating the
    principles laid down in Aneeta Hada (supra), this Court
    upheld the decision of the High Court in quashing the
    complaint case.

    65. In yet another decision of this Court in Mainuddin Abdul
    Sattar Shaikh v. Vijay D. Salvi
    reported in (2015) 9 SCC 622,
    the facts interestingly were virtually opposite to the facts of
    the case on hand. In the said case, the accused, who was the
    Managing Director of a company had issued a cheque drawn
    on his personal account in discharge of the liability of the
    company. The cheque later came to be dishonoured and a
    private complaint was lodged against the accused under
    Section 138 of the NI Act. Both the trial court and the High
    Court acquitted the accused on the ground that the company
    was not made a party to the proceedings. However, this
    Court set aside the order of acquittal and held the accused
    liable for the offence under Section 138. It was observed by
    this Court that as the cheque was drawn by the accused on
    an account maintained by him, the Company or any of its
    directors could not be made liable for the offence, even if
    the cheque was issued by the accused towards the discharge
    of the debt of the company.

    66. The relevant observations made by the Court are

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    reproduced hereinbelow:

    10. In the present case, it is an admitted fact that the drawer
    of the cheque was the respondent, who had drawn the
    cheque, bearing No. 075073 for Rs 74,200 on a bank account
    maintained by him towards the refund of the booking
    amount. Therefore, he was the drawer of the cheque. The
    case of the appellant, apart from being supported by the
    provision of Section 138 of the NI Act, also gets buttressed
    by the judgment in P.J. Agro Tech Ltd. v. Water Base Ltd.

    [(2010) 12 SCC 146 : (2010) 4 SCC (Civ) 588 : (2011) 2 SCC (Cri)
    164] , where this Court has dealt with the scope of Section
    138
    and held that : (SCC p. 150, para 13)

    “13. … it is very clear that in order to attract the provisions
    thereof a cheque which is dishonoured will have to be drawn
    by a person on an account maintained by him with the banker
    for payment of any amount of money to another person from
    out of that account for the discharge, in whole or in part of
    any debt or other liability. It is only such a cheque which is
    dishonoured which would attract the provisions of Section
    138
    of the above Act against the drawer of the cheque.”

    11. About the liability under Section 138 of the NI Act, where
    the cheque drawn by the employee of the appellant
    Company on his personal account, even if it be for
    discharging dues of the appellant Company and its Directors,
    the appellant Company and its Directors cannot be made
    liable under Section 138. Thus, we observe that in the
    abovementioned case, the personal liability was upheld and

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    the Company and its Directors were absolved of the liability.
    The logic applied was that the section itself makes the
    drawer liable and no other person. […]” (Emphasis supplied)
    v.

    (v)Section 141 of the NI Act

    67. In Aneeta Hada (supra), this Court fortified the view that
    criminal liability on account of dishonor of cheque primarily
    falls on the drawer company and then extends to its officers
    only when the conditions incorporated in Section 141 of the
    NI Act are satisfied. While explaining the import of the words
    “as well as the company” occurring in the provision, the Court
    observed that the commission of an offence by the company
    is an express condition precedent and only when the
    prosecution is maintainable against the Company that the
    persons mentioned in the other categories under Section 141
    can be vicariously made liable for the offence committed
    under Section 138 of the NI Act. The relevant observations
    are reproduced hereinbelow:

    “53. It is to be borne in mind that Section 141 of the Act is
    concerned with the offences by the company. It makes the
    other persons vicariously liable for commission of an offence
    on the part of the company. As has been stated by us earlier,
    the vicarious liability gets attracted when the condition
    precedent laid down in Section 141 of the Act stands
    satisfied. There can be no dispute that as the liability is penal
    in nature, a strict construction of the provision would be
    necessitous and, in a way, the warrant.

    
    
    
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    58. Applying the doctrine of strict construction, we are of the
    considered opinion that commission of offence by the
    company is an express condition precedent to attract the
    vicarious liability of others. Thus, the words “as well as the
    company” appearing in the section make it absolutely
    unmistakably clear that when the company can be
    prosecuted, then only the persons mentioned in the other
    categories could be vicariously liable for the offence subject
    to the averments in the petition and proof thereof. One
    cannot be oblivious of the fact that the company is a juristic
    person and it has its own respectability. If a finding is
    recorded against it, it would create a concavity in its
    reputation. There can be situations when the corporate
    reputation is affected when a Director is indicted.”

    (Emphasis supplied)

    68. Following the rationale in Aneeta Hada (supra), this Court
    in Anil Gupta v. Star India Private Limited and Another
    reported in (2014) 10 SCC 373 held that the guilt for the
    offence under Section 138 is only deemed upon the other
    persons who are connected with the Company as a
    consequence of Section 141 of the NI Act. Herein, since the
    complaint against the respondent Company was not
    maintainable, the High Court had quashed the summons
    issued by the trial court against the respondent Company.
    This Court opined that since the Company was not a party to
    the proceedings under Section 138 read with Section 141 of
    the Act, the proceedings against the appellant Managing

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    Director also could not be continued with. The relevant
    observations are reproduced hereinbelow:

    “13. In the present case, the High Court by the impugned
    judgment dated 13-8-2007 [Visionaries Media Network v.
    Star India (P) Ltd., Criminal Misc. Case No. 2380 of 2004,
    decided on 13-8-2007 (Del)] held that the complaint against
    Respondent 2 Company was not maintainable and quashed
    the summons issued by the trial court against Respondent 2
    Company. Thereby, the Company being not a party to the
    proceedings under Section 138 read with Section 141 of the
    Act and in view of the fact that part of the judgment referred
    to by the High Court in Anil Hada [Anil Hada v. Indian Acrylic
    Ltd.
    , (2000) 1 SCC 1 : 2001 SCC (Cri) 174] has been overruled
    by a three-Judge Bench of this Court in Aneeta Hada [Aneeta
    Hada v. Godfather Travels and Tours (P) Ltd.
    , (2012) 5 SCC
    661 : (2012) 3 SCC (Civ) 350 : (2012) 3 SCC (Cri) 241] , we have
    no other option but to set aside the rest part of the
    impugned judgment [Visionaries Media Network v. Star India
    (P) Ltd., Criminal Misc. Case No. 2380 of 2004, decided on 13-

    8-2007 (Del)] whereby the High Court held that the
    proceedings against the appellant can be continued even in
    absence of the Company. We, accordingly, set aside that part
    of the impugned judgment dated 13-8-2007 [Visionaries
    Media Network v. Star India (P) Ltd., Criminal Misc. Case No.
    2380 of 2004, decided on 13-8-2007 (Del)] passed by the High
    Court so far as it relates to the appellant and quash the
    summons and proceeding pursuant to Complaint Case No.
    698 of 2001 qua the appellant.” (Emphasis supplied)

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    69. This Court’s decision in Ashok Shewakramani and Others
    v. State of Andhra Pradesh and Another
    reported in (2023) 8
    SCC 473 acknowledged the normal rule that there cannot be
    any vicarious liability under a penal provision but however,
    held that Section 141 of the NI Act is an exception to this
    rule. It further stated that vicarious liability would only be
    fastened when the person who is sought to be held
    vicariously liable was “in charge of” and “responsible to the
    Company” for the conduct of the business of the Company at
    the time when the offence under Section 138 was
    committed. In circumstances where such persons are indeed
    found vicariously liable, those persons as well as the
    Company shall be deemed to be guilty of the offence under
    Section 138 of the NI Act.

    70. The relevant observations made by the Court are
    reproduced hereinbelow:

    “21. Section 141 is an exception to the normal rule that there
    cannot be any vicarious liability when it comes to a penal
    provision. The vicarious liability is attracted when the
    ingredients of sub-section (1) of Section 141 are satisfied.
    The section provides that every person who at the time the
    offence was committed was in charge of, and was
    responsible to the Company for the conduct of business of
    the Company, as well as the Company shall be deemed to be
    guilty of the offence under Section 138 of the NI Act.”

    (Emphasis supplied)

    71. It follows from a conspectus of the aforesaid decisions

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    that it is the drawer Company which must be first held to be
    the principal offender under Section 138 of the NI Act before
    culpability can be extended, through a deeming fiction, to
    the other Directors or persons in-charge of and responsible
    to the Company for the conduct of its business. In the
    absence of the liability of the drawer Company, there would
    naturally be no requirement to hold the other persons
    vicariously liable for the offence committed under Section
    138
    of the NI Act.

    72. Before we part with the matter, we deem it necessary to
    address the argument advanced by the counsel appearing for
    the accused that the object of Section 138 of the NI Act
    would be defeated if cases like the present one are held to
    be excluded from the ambit of the provision. The counsel
    placed reliance on a decision rendered by a learned Single
    Judge of the Madras High Court in the case of P. Sarvana
    Kumar v. S.P. Vijaya Kumar reported in 2022 SCC Online Mad
    1387. The said decision was rendered in a petition filed under
    Section 482 of the Cr.P.C. for quashing of the private
    complaint filed against the petitioner therein for the offence
    under Section 138 of the NI Act. The petitioner therein, who
    was arraigned as the second accused in the complaint, had
    filed the petition seeking quashing of the complaint qua him
    on the ground that the cheque, which came to be
    dishonoured, was signed by him in his capacity as an
    authorized signatory acting on behalf of the owner of a
    proprietorix concern, and thus he could not be said to have
    drawn the cheque on an account maintained by him, and the
    liability under Section 138 could only be affixed on the owner

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    of the proprietorix concern. It was also contended by the
    petitioner therein that the provisions of Section 141 of the NI
    Act would have no applicability to a case involving a
    proprietorship concern as the same is not owned by a
    collection of individuals but a single person.

    73. The High Court while rejecting the contention of the
    petitioner therein, adverted to the object of Section 138 of
    the NI Act to hold that the authorized signatory could be said
    to be the drawer of the cheque as he was “maintaining” the
    account held in the name of the proprietorix concern and
    thus could be held liable under Section 138 of the NI Act.

    74. We find it difficult to subscribe to the view taken by the
    High Court in the aforesaid decision. The High Court referred
    to an extract from the 11th Edition of the commentary on
    the NI Act by Bhashyam and Adiga wherein the liability of the
    principal for the acts of the agents has been discussed and
    erroneously relied upon it to attribute liability to the
    petitioner therein, who was the agent acting on behalf of the
    proprietorix concern.

    75. The position of law as has been settled by this Court and
    reiterated in a legion of decisions is that it is only the drawer
    of the cheque who can be held liable for an offence under
    Section 138 of the NI Act. Further, this Court has also
    declared through several pronouncements on the subject
    that an authorised signatory acting on behalf of the principal
    cannot be said to be the “drawer” of the cheque “on an
    account maintained by him with a banker” under Section

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    138.

    76. It is also pertinent to note that the High Court in the
    aforesaid decision also referred to the decision of this Court
    in Raghu Lakshminarayanan v. Fine Tubes reported in (2007)
    5 SCC 103 wherein it was categorically held by this Court that
    Section 141 of the NI Act will have no application to
    proprietorship concerns as they are owned by individuals and
    do not have a separate corporate identity. However, the High
    Court distinguished the said decision by holding that
    although the signatory of a cheque issued on behalf of a
    proprietorship concern cannot be said to be vicariously liable
    under Section 141 yet he could be held liable in his capacity
    as the drawer of the cheque under Section 138 of the NI Act.

    77. We find it difficult to approve the line of reasoning
    adopted by the High Court in relying upon the object behind
    the enactment of Section 138 of the Act to liberally interpret
    the language of Section 138 of the NI Act so as to include
    even an authorized signatory within its ambit. Section 138 of
    the NI Act being penal in nature has to be strictly construed
    and advertence to the object behind its enactment can only
    be made to supplement the language employed in the text
    of the statute and not to supplant it or render it overly broad
    and susceptible to misuse.

    78. This Court in P.J. Agro Tech (supra) noted as under:

    14. … An action in respect of a criminal or a quasi- criminal
    provision has to be strictly construed in keeping with the
    provisions alleged to have been violated. The proceedings in

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    such matters are in personam and cannot be used to foist an
    offence on some other person, who under the statute was
    not liable for the commission of such offence.”

    E.Conclusion

    79. As discussed above, in the case on hand, the accused was
    prosecuted in his individual capacity and not in his capacity of
    being the Director of the Shilabati Hospital Pvt. Ltd.
    Although it is undisputed that the accused signed the cheque
    in question, yet as the cheque was drawn not on an account
    maintained by him with a Banker but was issued on an
    account maintained by the hospital, the requirement of
    Section 138 of the Act cannot be said to have been complied
    with.

    80. It would have been altogether a different situation if the
    accused was prosecuted in his capacity as a Director of the
    Shilabati Hospital. In such a scenario, the cheque drawn by
    him on an account maintained by the Company would have
    satisfied the requirement of Section 138 of the Act but as the
    accused has been proceeded against for an offence under
    Section 138 of the Act in his individual capacity and inasmuch
    as the cheque dishonoured for insufficiency of funds was
    drawn on the account maintained by the Company, namely,
    Shilabati Hospital Pvt. Ltd., and not by the accused herein, no
    offence could be said to have been committed under Section
    138
    of the Act. The High Court rightly held that in the
    absence of the principal offender having been arraigned as
    an accused, prosecution for the commission of an offence

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    under Section 138 of the NI Act could not have proceeded
    against the accused.

    81. As is evident from the discussion in the preceding parts
    of this judgment, the requirement of Section 138 of the NI
    Act is that for fastening criminal liability on the accused, the
    cheque which was dishonoured for insufficiency of funds etc.,
    must have been drawn on an account maintained by the
    accused. The mere fact that the cheque signed by the
    accused in his capacity as a “Director” of the Company would
    in the normal course be honoured by the Bank to which it
    was presented does not satisfy the statutory requirement of
    Section 138 of the Act.

    82. Section 138 of the Act exposes the person who has
    drawn the cheque and which has been returned for
    insufficiency of funds to criminal liability. The provision,
    therefore, must be construed strictly. However, such a strict
    construction should not result in defeating the very purpose
    for which the provision has been enacted as held by this
    Court in the case of NEPC Micon Limited and Others v.
    Magma Leasing Limited
    reported in (1999) 4 SCC 253. At the
    same time, the statutory provisions creating penal liability
    cannot be stretched too far to embrace the persons and
    situations patently excluded from its purview as discernible
    from clear and unequivocal language used in the provision.

    83. Section 138 of the NI Act clearly postulates that the
    cheque returned for insufficiency of funds should have been
    drawn by a person on an account maintained by him. It will

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    amount to doing violence to the language of the statute if
    Section 138 of the Act is interpreted to mean that even if a
    person draws a cheque on an account not maintained by him,
    he shall be liable if the cheque is returned for insufficiency of
    funds. Such an interpretation will lead to absurd and wholly
    unintended results.

    84. However, the peculiar factual situation of the present
    case and the plight of the complainant is not lost upon us.
    We are conscious of the fact that the option of bringing civil
    action against the accused or the hospital will be of no avail
    to the complainant as the claims are hopelessly time barred.
    Further, it is also not open for the complainant to initiate
    proceedings under Section 138 of the NI Act afresh by
    impleading Shilabati Hospital Pvt. Ltd. as an accused as the
    time period prescribed for issuance of statutory notice under
    Section 138 has long expired.

    85. It is trite law that an act may constitute an offence under
    more than one statute. The encashment of the cheque for an
    amount of Rs 7,00,000/- issued by the complainant in favour
    of the accused stood proved during the course of the trial.
    Further, the conduct of the accused in not replying to the
    statutory notice of dishonour of cheque issued by the lawyer
    for the complainant and in not taking the plea of the cheque
    having been drawn on the account of the company in his
    capacity as a Director during the course of trial undoubtedly
    raises questions as regards his dishonest intention in not
    repaying the amount borrowed by him from the
    complainant.

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    86. In such circumstances, although it is not possible to hold
    the accused liable for the offence under Section 138 of the
    NI Act, yet the possibility of him having committed the
    offence of cheating cannot be ruled out. Prima facie, the
    mens rea (guilty mind) of the accused speaks for itself.

    87. We leave it open to the complainant to approach the
    jurisdictional police station and lodge an appropriate FIR
    against the accused. If the complainant lodges an FIR, the
    concerned police officer in-charge of the police station shall
    investigate the same in accordance with law.”

    14. Thus the Hon’ble Supreme Court has considered the term

    ‘drawer’ as defined under section 7 of the Act as maker of the b ill of

    exchange or cheque and drawee as the person thereby directed to pay

    ZTe Court has also considered section 30 and section 31 of the Act,

    defining the liability of the drawer and the drawee of the cheque. The

    Court has followed the ratio laid down in the case of Kusum In gots

    ( supra), P.J. Agro (supra) and Jugesh Sehgal (supra) and has held that

    considering provision of section 138 , the persons who have drawn

    cheque are exposed to criminal liability. Therefore the said statutory

    provisions cannot be stretched too far to embrace persons and

    situations patently excluded from its purview as discernible from clear

    and unequivocal language. The Court has also further considered the

    expression ‘ on an account maintained by him with a banker’ and has

    held that in case of an authorised signatory acting on behalf of the

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    Company cannot be said to be a drawer of the cheque ‘on account

    maintained by him with a banker’ under section 138 of the Act. The

    Court has also considered section 141 of the Act and the well settled

    principles as laid down in the case of Aneeta Handa (supra) and has

    observed that a cheque issued by its authorised signatory, prosecution

    cannot be proceeded against such authorized signatory or other post

    holders of the company unless the company who is drawer of the

    cheque is arraigned as an accused in complaint filed before the

    Magistrate. It is required to be noted that the facts of the case in the

    case of Bijoy kumar ( supra) suggest that the debt was incurred by the

    accused in his personal capacity whereas the cheque was signed by the

    accused in the capacity of the Director of the company. In this peculiar

    facts of the case, the Court has further considered the scope of

    section 138 of the Act and has held that the said provision does not

    envisage that only those cases where cheque issued towards the

    discharge of the personal liability of the drawer towards the discharge

    of the personal liability of the payee gets dishonored would come with

    the ab it of the provision. However, the Court has also considered the

    expression ‘of any debt or other liability’ and has ruled that it has to

    be established by the complainant that the drawer had assumed the

    responsibility of discharging the debt of some other person, and in

    furtherance thereof has drawn cheque on an account maintained by

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    him, which subsequently got dishonoured. Thus, the burden is on the

    complainant to plead and establish on record to establish that there

    was some sort of arrangement by which the debt was assumed by the

    drawer.

    15. Applying the aforesaid broad principles in the facts of the present

    case, it is required to be noted that the complainant at the stage of

    lodging of complaint has made an averment that the amount of Rs.30

    Lakhs was handed over in cash to the accused on different dates , who

    had lured him to invest by offering him to be introduced as partner in

    the partnership firm in the business of Vachraj Petrol Pump. It is

    further contended that the amount though being handed over to the

    accused no share was given to the complainant from such business. On

    the other hand, the accused had produced on record the partnership

    deed at Exh.74 which suggests that the parties have mutually agreed

    to constitute a firm under the name of Vachraj Petrol Pump to run the

    Petrol Pump business at Porbandar. Such document is an unregistered

    document executed before the Notary on 24.02.2010. The terms and

    conditions of the partnership firm suggest that the investment

    towards the capital of the firm was to be made as per mutual

    understanding. The profit which may be accrued on such investment

    was to be realized annually with interest at the rate of 12%. It was

    further agreed between the parties that the audit of the account shall

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    be conducted at the end of the year and payments of profit/loss were

    to be examined as per their share in the partnership firm.

    16. It is required to be noted that the property of the firm belonged

    to the firm and was not treated to be any individual partner; it was

    agreed between the parties that the parties were bound by the

    provisions of the Indian Partnership Act, 1932, and were bound to act

    accordingly. In Clause 10, it has been agreed between the parties that

    at the end of the year, after undertaking the auditing of the accounts

    and after payment of amounts towards any interest and wages, the

    share of profit and loss was to be settled between the respective

    parties in equal proportion.

    17. At this juncture, in order to appreciate the core element of

    legally enforceable debt, which is required to be established so as to

    attract the offence under Section 138 of the N.I. Act, gathering the

    surrounding circumstances appearing on record in light of the

    admission of the complainant about the deal of him being introduced

    as a partner in the Vajraj Petrol Pump partnership business, and the

    deed of 2010 being also brought on record by the accused at Exh. 74,

    dated 24th February 2010, it is an admitted fact that the parties have

    entered into a valid contract, whereby the complainant had been

    inducted as a partner and therefore, the investment was made by him

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    towards such business. In view of the provisions of Section 14 of the

    Partnership Act, once the amount was contributed to the partnership

    firm, it had become the assets of the firm. The question arises as to

    whether the claim of share in the said partnership could be brought

    within purview of ‘legally enforceable debt’ so as to attract offense

    under section 138. It is required to be noted that the claim was against

    the Vachraj petrol pump firm in which the accused was one of the

    partners. The cause title does not mention about him being joined as a

    partner of such a firm. Again, as agreed between the parties, at the

    end of the year, the partners were at the most entitled to seek profits

    and losses in equal share. Merely by the fact that the firm was not

    registered, the validity of such contract cannot be doubted in absence

    of any challenge being made. But at the same time, so far as lodging

    of the criminal complaint is concerned, the same is not a bar on the

    ground that the firm was not registered. The courts have consistently

    held that a penal provision which intends to punish in the case of

    financial fraud so as to maintain the trust of the people in banking and

    is, therefore, not required to be treated as a simple civil suit for

    recovery. The courts have, therefore, accepted that even in cases of an

    unregistered firm, the issue as to whether the debt was illegal or

    unenforceable under criminal law does not arise. In this regard, it

    would be appropriate to refer to the judgment of the Hon’ble

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    Supreme Court in the case of BSI limited and another vs Gift holding

    private limited, reported in (2000) 2 SCC 737. However, the fact

    remains that the specific case put forward by the complainant for

    enforcement of debt is against the accused and not against the Firm.

    In view of section 25 of the Partnership Act, the partner in his

    individual capacity shall be answerable to the obligations of the firm

    towards outgoing partners.rred while the

    18. Having noted the aforesaid facts, the question arises as to

    whether the complainant had satisfied the basic requirements of

    Section 138 of the Act, 1881. It is required to be noted that the

    cheque produced on record at Exh.33 clearly suggests that the cheque

    was issued from the account of ‘R.R. Enterprise’ through its authorized

    signatory. This Court has closely appreciated the cause title of the

    original complaint, and it clearly transpires that the complaint has

    been lodged against ‘Rajshibhai Ranabhai Chachiya’ in his individual

    capacity. The complainant has, for the reasons best known to him,

    failed to join “R.R. Enterprises” as the accused in the complaint. This

    Court had called upon the learned advocate for the complainant to

    explain the aforesaid aspect; however, in absence of any arguments

    being raised by either of the parties before the courts below, learned

    advocate was unable to dispute the aforesaid fact.

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    19. In view thereof, in my view, the learned Judge committed

    grave error in arriving at a conclusion that the basic ingredients under

    Section 138 of the N.I. Act, 1881, that the cheque was drawn by a

    person on an account maintained by him with a banker for payment of

    any amount of money to the complainant from out of that account for

    the discharge of any debt or liability, have been fulfilled. Having

    appreciated the case of the complainant as emerging from the original

    complaint, there is no averment being made with regard to any

    transaction being entered into with “R.R. Enterprises” or having

    assured the responsibility to discharge the debt. What is pleaded

    before the court is the transaction being entered with Rajshibhai

    Ranabhai Chachiya with whom he had agreed to invest in the

    partnership business under the name of Vrachraj Petrol Pump.

    20. Considering surrounding circumstances, a probable defence can

    be said to have been brought on record by the accused with regard to

    misuse of cheques, as being alleged on the ground that the cheques

    were furnished towards security. It appears that the accused namely

    Rajshibhai Ranabhai Chachiya, in his name was also running a firm

    under the name of R.R. Enterprises, and from the account of R.R.

    Enterprises, he being the authorized signatory, had drawn the

    cheques, which were handed over to the complainant for security

    purposes. However, this is merely on presumption as no such facts or

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    NEUTRAL CITATION

    R/CR.RA/1544/2018 JUDGMENT DATED: 03/07/2026

    undefined

    any averments in this regard has been made by the complainant in the

    original complaint. It is also required to be noted that as per

    complainant, the amount of Rs. 30 Lakhs was borrowed by the accused

    on assurance to introduce him as partner, however, the fact of

    partnership deed being already executed has not been stated by

    complainant and the said fact has been disclosed for the first time by

    the accused by placing on record the partnership deed on record. It is

    also required to be noted that the cheque in question though signed

    by the accused however, the same has been drawn from the account

    of ‘R.R. enterprise’, with whom there is no case of the complainant

    having any legally enforceable dues to be recovered. In the absence

    of the necessary averments in the complaint as regards liability of the

    drawer of the cheque and also being not joined as a party to the

    proceedings, the requirements of Section 138 are not fulfilled and

    therefore the complaint itself is not found maintainable.

    21. For the reasons assigned, this Court finds that the courts below

    have committed palpable error in passing the impugned judgment

    and order of conviction in absence of the basic ingredients of the

    offence under Section 138, being fulfilled. Since the complaint itself is

    not found maintainable , the grounds raised by learned advocates on

    various issues is not examined.

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    22. In view thereof, the impugned judgment and order dated

    30.12.2016 passed by the learned Judicial Magistrate First Class,

    Dwarka in Criminal Case Nos.568 of 2011, 570 of 2011, 571 of 2011,

    569 of 2011 and 572 of 2011 and as confirmed vide order dated

    13.12.2018 by the learned 2nd Additional Sessions Judge, Jam

    Khambaliya, Devbhoomi Dwarka in Criminal Appeal Nos. 01 of 2017,

    03 of 2017, 04 of 2017, 02 of 2017 and 05 of 2017, are quashed and

    set aside. The applicant is acquitted from the offence alleged to have

    been committed under Section 138 of the N.I. Act.

    23. With these observations, the captioned Revision Applications

    stands allowed. Records and proceedings are directed to be sent back

    to the concerned courts.

    (NISHA M. THAKORE,J)
    SUYASH SRIVASTAVA

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