N P SELVAM Vs. R BALASHANMUGAM

JUDGEMENT

(1.) COMMON Order: The petitioner herein initiated Proceedings under Section 138 of the Negotiable Instruments Act before Judicial Magistrate No.1, Erode, as against the respondent/accused and the learned Magistrate decided the case against the accused, sentencing him to undergo simple imprisonment for one year and to pay a fine of Rs.2,000/-. Challenging the orders of conviction and sentence, the respondent preferred Appeals in C.A. Nos.207 and 208 of 2007 before the Principal Sessions Judge, Erode. Pending Appeal, the petitioner filed Miscellaneous Petitions in Crl.M.P. Nos.49 and 50 of 2008 seeking the court to receive the Income Tax Returns for the relevant period as additional documentary evidence under Section 391 Cr.P.C. and such plea having been denied by orders dated 27.02.2008, challenging the same, the present petitions have been filed.

(2.) LEARNED Senior Counsel for the petitioner submits that though the complainant/petitioner is not obligated to produce the Income Returns to substantiate the liability, during the course of trial, he offered to produce the I.T. Returns if the same is demanded and further, the respondent/accused had never taken steps for production of the same and in such circumstances, by way of abundant caution, the petitions to receive the I.T. Returns as additional documentary evidence came to be filed. Even though no prejudice would result to the accused due to reception of such document and further, the same would only lend support for better appreciation of the issue involved, the lower appelalte court, proceeding on a wrong footing, rejected the plea erroneously hence, the orders impugned may be set aside.

(3.) CONSEQUENTLY, the Criminal Revision Cases are allowed and the court below is directed to receive the Income-Tax Returns in question as additional evidence and decide the appeals in accordance with law. Since the appeals have been pending from 2007 onwards, learned District Judge is directed to dispose of the same as expeditiously as possible. Connected Miscellaneous Petitions are closed.