(1.) This appeal arises out of the judgment dtd. 4/5/2006 in C.C. No. 453/2004 on the file of the Judicial First Class Magistrate Court, Muvattupuzh. C.C. No. 453/2004 was a complaint filed alleging the commission of an offence under Sec. 138 of the Negotiable Instruments Act.
(2.) The appellant/complainant is the Managing Partner of a firm by name 'Lakshmi Finance', which is stated to be a partnership firm. Reading of the judgment dtd. 4/5/2006 in C.C. No. 453/2004 shows that the accused was acquitted on the sole ground that the subject cheque was drawn in favour of 'Lakshmi Finance' and not 'M/s.Lakshmi Finance', though it is seen from the partnership deed that the name of the firm is 'M/s.Lakshmi Finance'.
(3.) Though the notice ordered in this appeal to the 1st respondent/accused was duly served on the 1st respondent/accused, there is no appearance for the 1st respondent. The alphabets 'M/s' which is short form for Messrs' is normally a salutation intended to refer to a group of unincorporated persons, such as a partnership firm. The absence of such salutation while drawing the cheque by the 1st respondent/accused cannot be a ground for the accused to be acquitted. Such a view is as good as saying that if the payee is not referred to in the cheque as "Mr....", the accused has to be acquitted.