RISHS INTERNATIONAL SCHOOL Vs. C.M.BABU

JUDGEMENT

(1.) Pending trial of the private complaint under Sec. 138 of Negotiable Instruments Act in STC.No.3066 of 2023 on the file of Metropolitan Magistrate, Fast Track Court-I, Egmore at Allikulam, Chennai, the accused have taken out an application under Sec. 91 of Cr.P.C for production of income tax returns of the complainant for the financial year 2019-2020 corresponding assessment year 2020-2021 or in alternate to direct the complainant to furnish his PAN number and based on the PAN number, to direct the Commissioner of Income Tax to produce the income tax returns of CMB Traders which is the complainant for the relevant financial year.

(2.) This petition was filed after examination of complainant as P.W1. The Trial Court had considered the prayer in the petition and the objection and had dismissed the petition recording that the documents summoned are not necessary and if the petition is allowed, the complainant will suffer a lot and it would not be compensated in terms of money. Challenging both the reasons as improper, unjust and against the principle of fair hearing of affording due opportunity to the accused, the present petition is filed by the accused.

(3.) This Court perused the records. Heard the learned counsel for the petitioners. The need for the petition to summon the income tax returns to be produced by the complainant himself from the department has emanated due to certain response elicited during the course of cross-examining the complainant. Therefore, the prayer to summon to produce those documents under Sec. 91 of Cr.P.C cannot be rejected saying they are not required for the decision in the case. Similarly, by allowing the application, the complainant cannot claim that he will be put to hardship and it cannot be compensated in terms of money. It is to be take note that the offence under Sec. 138 of Negotiable Instruments Act carries a reverse burden and presumption against the accused. Therefore, the accused to be given due opportunity to discharge the burden to probablise that he is not guilty.