What precisely is the offence under Section 138 of the Negotiable Instruments Act? On what date can the offence be held to be committed? These questions arise for consideration in these revision petitions which are directed against the concurrent verdicts of guilty, convictions and sentences imposed in two separate prosecutions between the same parties under Section 138 of the Negotiable Instruments Act.

2. The complainant in both these prosecutions is a Co- operative Society. The first accused in both cases is also a co-operative society. The second accused is the president of the first accused co-operative society, a named individual. The third accused is arrayed with the description that he is the secretary of the first accused Co-operative society. It is significant that the complaint is not against an individual acting as the Secretary. The third accused is shown as the Secretary of the Society. The incumbent functioning as the Secretary is not named as the third accused in either prosecution.

3. The prosecutions relate to four cheques for a total amount of Rs.5,21,147/-. The complainant contended that the cheques were issued for the due discharge of a legally enforc