SETHURAMAN ALIAS SETHURAMACHANDRAN Vs. SUBBIAH

JUDGEMENT

(1.) The criminal original petition has been filed by the petitioner, who is the accused in C.C.No.161 of 2006, seeking to set aside the order passed in Cr.R.P.No.12 of 2009 on the file of the Principal District and Sessions Court, Thanjavur, confirming the order passed in Cr.M.P.No.49 of 2009 on the file of the District Munsif Court, Pattukkottai.

(2.) The petitioner herein is an accused in C.C.No.161 of 2006 initiated under Section 138 of Negotiable Instruments Act. The petitioner filed a memo showing the witnesses on his side. The learned Judicial Magistrate rejected the memo insofar as the first witness is concerned, who is the Income Tax Officer. Thereafter, the Income Tax records of the respondent/ complainant was sought to be produced before the Court and the said application was also allowed. The petitioner filed another application in Cr.M.P.No.49 of 2009 seeking to examine the Income Tax Officer, in support of his case with relevant Income-Tax records produced by the respondent/complainant.

(3.) It is the case of the petitioner that on an earlier litigation, the petitioner has failed to pay the amount, which is also the subject matter of the present litigation, which has been accounted in the relevant year of income-tax return. The said application was dismissed by the trial Court by holding that inasmuch as the earlier memo filed by the petitioner was dismissed unchallenged and the present petition filed under Section 247 Criminal Procedure Code, being one covered under the warrant case, the same is not applicable to the case filed under Negotiable Instruments Act, being one of summons case.