NITIN ISHAVARBHAI KADHIWALA Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Rule returnable forthwith. Learned APP waives service of Rule on behalf of the respondent No.1 - State.

(2.) Heard Mr. Shakeel Qureshi, learned advocate with Mr. Nauman S. Qureshi, learned advocate for the applicant - original complainant. He has invited attention of this Court to the reasons recorded by the trial Court, thereby recording the impugned order of acquittal. He has submitted that sufficient evidence has come on record in the form of bills vide Exhibit 12, 13, 14 and 15 and the challans against the said bills, which are not admitted as evidence, are produced on record vide Mark T/12, T/13, T/14 and T/15. He has submitted that against the original bills though computer generated bills are brought on record. The same are required to be exhibited as evidence and admissibility of such electronic record does not require certificate as observed by the learned Magistrate under Sec. 65(b) of the Indian Evidence Act. He has further submitted that Certificate under Sec. 65(b) issued by his Chartered Accountant has been brought on record with reference to the ITR details placed on record. The appreciation of the aforesaid documents corroborates the bills and challans forming part of the regular account maintained by the original complainant. He therefore, submitted that the learned Magistrate committed gross error in not appreciating the aforesaid evidence. He urged this Court to grant leave to appeal.

(3.) Having heard the learned advocates for the applicant - original complainant and having perused the impugned judgment and order as well as documents placed for consideration, prima facie, this Court finds that the appeal requires consideration. Hence, leave to appeal is granted. Rule is made absolute.