Ved Prakash Vaish, J.

1. By way of this petition under Section 482 of the Code of Criminal Procedure (hereinafter referred to as ‘Cr.P.C.’), the petitioner seeks quashing of Complaint Case No.476/1/2009 titled as ‘M/s. S.K. Mehta & Co. vs. Manjit Singh’ for the offence under Section 138 of the Negotiable Instruments Act (hereinafter referred to as ‘NI Act’).

2. The brief facts of the case are that the respondent herein/complainant filed a complaint under Section 138 of the NI Act on the allegations, inter alia, that the respondent is engaged in the profession of imparting professional services to its clients in the field of auditing, taxation and financial consultation and other related jobs. The accused/petitioner had availed the services of the complainant in respect of settlement/compromise of loan with Central Bank of India. The complainant facilitated the said settlement by preparing necessary data and proposal as desired by the bank. The complainant got the movable and immovable assets of the accused revealed and also attended the bank offices from time to time and did all possible efforts to facilitate the settlement. The complainant raised the bill bearing No.SKM