HARESH A PATEL Vs. STATE OF GUJARAT

JUDGEMENT

(1.) THE question, namely, what is cheating and breach of trust that is raised most often in the Courts, is once again raised in the present case. In a sense, context in the present case is somewhat novel as the question herein raised by the petitioner who at the relevant time was an auditor and was asked to carry out audit of the account of respondent No.2 co -operative society. The petitioner is one of the accused in criminal complaint lodged before Kevadiya Colony Police Station. Liability of auditor in the facts of the case, is in issue.

(2.) THE relevant facts may be referred to ;

(3.) HEARD learned advocates appearing on behalf of the respective parties. Learned advocate Mr.Dhval D.Vyas for the petitioner, after briefly referring the facts of the case, has drawn attention to relevant material on record. Learned advocate has submitted that there is not even prima facie case so far as present petitioner is concerned. Mr.Vyas has drawn attention to audit report submitted by petitioner and correspondence exchanged between the complainant and the present petitioner (Annexure -F) prior to lodging of the complaint. Relying on the said correspondence, it was submitted that continuation of criminal proceedings against the present petitioner is abuse of process of law. Learned advocate has also drawn attention to relevant case laws on the point.