ORDER

1. This is an appeal against acquittal under Section 378 (4) of the Code of Criminal Procedure, filed by the original complainant challenging the judgment dated 09/03/2018 in Summary Criminal Case No.933/2016, whereby the learned Magistrate has acquitted the accused/respondent for the offence punishable under Section 138 of the Negotiable Instruments Act, 1881 (for short 'the NI Act') on the ground that the cheque in question was in respect of an unaccounted amount which was not shown by the complainant in his Income Tax Returns and therefore cannot be said to be a legally enforceable debt or liability as contemplated under Section 138 of the NI Act.

2. The facts of the case are as under :-

(a) The complainant and the accused are cousins.

(b) The accused runs a beer shopee at Karanja

(c) On 23/03/2016 the accused is claimed to have taken a hand loan of Rs.1,50,000/- for his business purpose from the complainant without any interest, for the repayment of which, it is claimed that the accused had issued a cheque bearing No.159114 dated 19/05/2016 in favour of the complainant in the sum of Rs.1,50,000/- on his account No.1003031000425 with the Akola Urban Cooperative Bank Limited, Br