( 1 ) BOTH these matters are between the same parties involving identical question of law and fact, therefore, are decided by this common judgment. The petitioners are the original accused in the complaint filed by respondent No. 2 under S. 138 of the Negotiable Instruments Act, 1881 (the Act for brief ). The learned Magistrate taking cognisance of the matter issued summons against the petitioners. Aggrieved by initiation of criminal proceedings and cognisance taken by the Court, the petitioners have filed these petitions under S. 482 of the Code of Criminal Procedure (the Cr. P. C. for brief) for quashing the proceedings and summons in exercise of inherent powers so as to meet the ends of justice and prevent abuse of process of Court.

( 2 ) THE facts giving rise to these cases are briefly adverted as hereunder : respondent No. 2 - Baccarose Perfumes and Beauty Products Ltd. , is a company incorporated under the Indian Companies Act, 1956 (the Companies Act for brief) having its registered office at Mumbai and manufacturing unit at Gandhidham. The said company is engaged in the activities relating to manufacture of perfumes and other beauty products. Petitioner No. 1