VINOD KUMAR VISWANATH Vs. STATE OF TELANGANA

JUDGEMENT

(1.) This Criminal Petition is filed to quash the proceedings against the petitioner/accused in CC No.9054 of 2019 on the file of the III Additional Chief Metropolitan Magistrate, Hyderabad.

(2.) The accused/petitioner is Chartered Accountant by profession. The services of the petitioner were taken by the 2nd respondent as a Chartered Accountant at a fee of Rs.10.00 lakhs, having engaged him in the month of March 2018. The said amount was towards completing statement of affairs in the liquidation process of the company and settlement before the High Court. On 21/3/2018, the petitioner visited Visakhapatnam and an amount of Rs.5.00 lakhs was paid as fee. Again, the petitioner visited Visakhapatnam on 13/8/2018 and the remaining amount of Rs.5.00 lakh was also paid. On 19/8/2018, the petitioner requested additional Rs.5.00 lakhs stating that the work entrusted was heavy. However the fee claimed was denied. Though the petitioner had to hand over the report, he did not submit the report and asked for more clarifications. As the report was not ready, the same was informed to the High Court. On 22/8/2018 a legal notice was issued demanding the petitioner to handover the report and since there was no response, complaint was filed with ICAI at New Delhi. Simultaneously, the 2nd respondent also approached the police at S.R.Nagar. Since there was no response from the police, private complaint was filed.

(3.) Learned Magistrate, having examined the 2nd respondent, took cognizance of the offence under Sec. 403 and 406 of IPC on 5/7/2019, which reads as follows: