Indrajit Chatterjee, J.

This appeal has been directed as against the judgement and order of acquittal dated 20-07-2012 as passed by the then Judicial Magistrate, 2nd Court, Bishnupur, Bankura, in Complaint Case No. 39C of 2008 under Section 138 of the Negotiable Instruments Act (hereinafter called as N.I. Act.)

2. The case of the parties in nutshell for appreciation of this appeal can be stated in brief thus:- as per the appellant he and the respondent are two cousin brothers and the respondent took a friendly loan of Rs. 19,000/- from the appellant on 01-12-2007 without any interest with an undertaking that the same will be re-paid within three months. On 26-03-2008, the accused issued a cheque bearing No. 0024832 dated 26-03-2008 drawn on Central Bank of India, Durgapur Branch, for Rs. 19,000/-. Admittedly, the present respondent was maintaining one Account No. 1417 in that Branch. The present appellant presented the cheque to the SBI, Sonamukhi Branch, for encashing it. The appellant was maintaining one Account No. 11413949856 in that branch. The said cheque was unfortunately dishonoured by the banker of the accused on the ground “exceeds arrangements”. In other words, t