JUDGMENT/ORDER

1. The Appellant/Complainant is challenging the impugned judgment passed by the learned Magistrate in Criminal Case No. 260/OA/NIA/2016/A dtd. 3/5/2018 whereby Respondent/ Accused was acquitted for the offence punishable under Sec. 138 of the Negotiable Instruments Act, 1881 (for short, the N.I. Act).

2. The parties are hereinafter referred to as Complainant and Accused as arrayed before the Trial Court.

3. Heard Mr. Anthony D'Silva, the learned Counsel for the Appellant-Complainant and Mr. Arjun Naik, the learned Counsel for the Respondent-Accused.

4. With the assistance of the learned Counsel for the parties, I have perused the entire paper book and more specifically, the cross examination of the Complainant and the findings in the impugned order.

5. The learned Counsel for the Appellant would submit that the only ground on which the Accused/Respondent was acquitted is that the Complainant failed to disclose in his statement of Account the amount which was due to him from the Accused for the year ending 31/3/2015. The learned Counsel for the Appellant submitted that the statement of Account along with the Income Tax Returns for the year ending 31/3/2015 was produced and