( 1 ) M/s. KVR Enterprises, Proprietor k. Subramanyam, resident of Katuru of krishna District preferred the present criminal revision case under Sections 397 and 401 of the Code of Criminal Procedure, 1973 ( cr. P. C. for short) against the judgment made in Criminal Appeal No. 158 of 1998 dated 13-12-2000 on the file of Metropolitan sessions Judge where under the conviction recorded under Section 138 of the Negotiate instruments Act, 1981 (for short, n. I. Act ) and sentence against the accused/petitioner to undergo rigorous imprisonment for a period of one year and to pay a fine of rs. 20,000/-, in default, to undergo simple imprisonment for a period of three months made in C. C. 242 of 1995 on the file of metropolitan Magistrate dt. 29-10-1998 is confirmed.

( 2 ) THE brief facts that are necessary for the disposal of the present criminal revision case may be stated as follows: the complainant company is doing business at Vijayawada in Cement whereas the accused is a Cement Retail Dealer doing cement business at Eluru. The accused opened a Khata in the complainant s branch office at Vijayawada and purchased cement on credit basis from time to time and he was libe