K.N. Bhasa, J.—This Appeal is preferred by the complainant challenging the judgment of acquittal passed by the Judicial Magistrate, Avinashi, in C.C. No.134 of 1996 dated 22.11.2002 acquitting the accused for the offence under Section 138 of Negotiable Instruments Act (for short “The Act”).

2. The case of the complainant is that on 10.4.1996, the accused borrowed Rs. 2,50,000 from him with a promise to return the same within a period of two months. Thereafter, the complainant made several reminders to the accused to repay the amount and ultimately on 10.5.1996, the accused issued a cheque, Ex. P1, dated 10.5.1996 for a sum of Rs. 2, 50,000 drawn on State Bank of India, Avinashi Branch, in favour of the complainant. The complainant further stated that on 23.8.1996, he has deposited the cheque Ex. P1, dated 10.5.1996 before the State Bank of India, Avinashi. Thereafter, the cheque was dishonoured on the ground of “Insufficient Funds”. Ex. P 2 is the Banker’s Memo, Ex. P 3 is the State Bank of India, Bank Challan, dated 23.8.1996 calling upon the accused to pay the amount towards the dishonoured cheque. The accused gave a reply, Ex. P 5, dated 7.9.1996, denying the averments co