C V KRISHNAN Vs. VIRJI KUNVERJI

JUDGEMENT

(1.) This is an appeal under Section 417 (3) of the Criminal Procedure Code, directed against the acquittal of the respondents Virji Kuverji and Bhulchand Padamshi in respect of a charge under Section 477A of the Indian Penal Code.

(2.) The case of the complainant appellant, C.V. Krishnan was briefly as follows: The appellant became a partner of a firm, Virji Kuverji and Co. and a partnership deed was drawn up on 1-1-1954 by the three partners, namely, the appellant and the two respondents. It was also registered with the Sub-registrar of Assurances, Calcutta. According to the terms of the partnership deed the appellant, C. V. Krishnan, was to remain in Calcutta to look after the interest of the firm at Calcutta. He was a five annas sharer under the partnership deed and he was to receive a monthly salary which was to be fixed between the parties in addition to his interest as a five annas partner. According to the appellant his salary was fixed at Rs. 250/-and in April and August 1953 he received two cheques of Rs. 500/- each towards payment of salary, but received no further payment. After the expiry of the year 1954, he asked for accounts from the remaining partners: and after some delay, on 1-9-1955, he was supplied with a statement of accounts in which it was shown that in addition to the two sums of Rs. 500/- each admittedly received by him there were three other payments of Rs. 1,000/-each received by him. His share out of the partnership profits was shown as Rs. 7,877-13-6 ps.; out of the payments, excluding Rs. 1,000/- paid towards him as salary, the sum of Rs. 3,000/- supposed to have been paid was deducted from the share) found, and the balance of Rs. 4,877-13-6 ps. was shown as due to him. Subsequently, between 8-9-1955 and 17-11-1955 the complainant received several cheques amounting to Rs. 4,877-13-6 ps. in all and he accepted those cheques under protest.

(3.) As the respondents stuck to their case that they had made the three payments of Rs. 1,000/-each as shown in their statement of account, the appellant instituted the present case for cheating and falsification of accounts. The respondents were first discharged, but under the direction of the Additional Sessions Judge, Burdwan, there was a further enquiry and the respondents were summoned under Section 477A of the Indian Penal Code. The learned Magistrate who held the trial decided that on the facts before him it could not be said that a charge of falsification of accounts had been made out. Accordingly, he acquitted both the accused of the charge under Section 477A of the Indian Penal Code. The complainant as appellant has filed this appeal under Section 417(3) of the Code of Criminal Procedure, contending that the order of acquittal was bad on the facts and law.