Negotiable Instruments Act, 1881–Sec. 138–Acquittal from the offence–Confirmed by the Appellate Court–Appellant claimed that the cheque had been issued at the time of advancing the loan as a security, however, as per his statements during the cross-examination, it was revealed that the same was presented when an alleged demand for repayment of alleged loan amount was raised before the respondent after a period of six months of advancement–There was no financial capacity or acknowledgment in his income-tax returns to the effect of having advanced a loan to the respondent–In case, where the concern of financial capacity of the creditor is raised on behalf of an accused, the same is to be discharged by the complainant through leading of cogent evidence–Held, acquittal was justified.
