TaxTMI 
TaxTMI 
2018 (10) TMI 106
X X X X Extracts X X X X
X X X X Extracts X X X X
....hat he is an agriculturist. The accused is a businessman, dealing in sale and purchase of green vegetables/seed/potatos, fruits etc. carrying this business in the name and style of M/s Shree Balaji Fruit Co., Fruit and Vegetable Supplies & Commissioner Agents in shop No. 30, Sabji Mandi, Marketing Yard Bhunter, District Kullu. In the course of his business, he purchases and procures business goods from the growers in the districts Kullu and Lahaul & Spiti. In the beginning of September, 2010, he came to the agricultural fields and home of the complainant and asked him to sell his crop of seed potatoes to him for Rs. 650/- per katta (weighing about 50 kg) and to send and consign the same either to him at his Bhunter address or to such other ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rate, put, notice of accusation, under, Section 138 of the Negotiable Instrument Act, vis-à-vis the accused, whereto he pleaded not guilty and claimed trial. 4. The complainant, in substantiation of the complaint, hence examined two witnesses. On conclusion of recording of complainants' evidence, the statement of the accused, under, Section 313 of the Code of Criminal Procedure, was, recorded by the trial Court, wherein, the accused claimed innocence, and, pleaded false implication in the case. In his defence, the accused tendered, an, application borne in Ext. DW1/A, 5. On an appraisal of evidence on record, the learned trial Court, recorded findings of acquittal upon the accused/ respondent herein. 6. The complainant, is aggriev....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s comprised in Ext. C-1, was, visà- vis the sale price, towards peas and potatoes, delivered, by the complainant, at the commercial establishment, of, the respondent/accused. In proof of the averments borne in the complaint, the complainant/appellant has stepped into the witness box, and thereat, he tendered his affidavit, borne in Ext. CW1/A, and, hence during the course of his examination-in-chief, he hence proves the averments borne in the complaint. The complainant/appellant was subjected, to, an incisive cross-examination, by the learned counsel, for respondent/accused, and, in the opening part, of, the cross-examination, of, the complainant, clear candid echoing(s) exist, qua confabulations, rather occurring interse, the, compl....
X X X X Extracts X X X X
X X X X Extracts X X X X
....owards a legally enforceable or recoverable debt or liability, as arose, from, a, commercial transaction, interse, the petitioner herein, and, the respondent/accused, hence inaptly, and, surmisingly concluded qua rather, the aforesaid presumption standing rebutted; (ii) and also inaptly concluded, qua the respondent being amenable for pronouncement, of, a verdict, of, acquittal. Reiteratedly the aforesaid conclusion, is inaptly drawn, (iii) conspicuously, when the afore statutory presumption, unless rebutted, by cogent evidence, foists, vis-à-vis, the holder of a cheque, an ex-facie statutory right, for, his hence propagating, qua, its issuance, rather appertaining, vis-à-vis apt discharge, of, in whole or in part, any debt, ....