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2016 (5) TMI 729 - HC - Indian LawsNegotiable Instrument Act - denial of chance to summons an officer from the Income Tax Department - Held that:- The cross-examination undertaken by the petitioner and the complainant was also thoroughly considered and there does not appear to be any pointed question in relation to ledger account. It is not the case for the cross-examination of the petitioner that this is concocted document. Matter is still to be adjudicated, as the revisional Court has pointed out. The trial Court is required to see the ingredients of Section 138 of the Negotiable Instrument Act while deciding the case of the complainant. Eventually, it is for the trial Court to decide as to what reliance is to be placed upon such document which is already proved and deserves appreciation at the time of final adjudication. If the Court comes to a conclusion that such document is concocted, the course is open to prosecute the concerned person for production of such document. Petitioner in any case can argue before the court concerned in that regard. Moreover, if such document is relied upon by the Court, the petitioner shall be at liberty to challenge the same before the Appellate Forum as well. However, at this stage, in absence of any specific cross-examination being made in relation to 6th page of the ledger account. No case is made out for interfering with the orders of both the Courts below. Hence, this petition stands dismissed .
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