The complainant filed this appeal questioning order of acquittal of the accused recorded by the lower Court of the offence under Section 138 of the Negotiable Instruments Act (in short, the Act). The complainant/PW.1 filed the complaint in the lower Court on the ground that Ex.P.1 cheque for Rs.1,30,000/- drawn by the accused in his favour was dishonoured as per Exs.P.2 and P.3 memos by the banker for want of ‘sufficient funds’ in the account of the accused. After issuing requisite notice under Ex.P.4 by way of courier service, the complainant filed the complaint in the lower Court. The lower Court recorded acquittal on four grounds namely 1) that Ex.P.1 cheque was not drawn towards discharge of any debt or liability, 2) that Ex.P.1 cheque was drawn by the accused as proprietor of Srividya Suppliers and Contractors and on account of said proprietary concern and therefore the complaint should have been filed impleading the proprietary concern as one of the accused, 3) that there is no proof of service of notice on the accused prior to filing of the complaint, and 4) that the complaint is barred by limitation. It is contended by the appellant’s counsel that all the above fo