What are the minimum requirements to be satisfied before a court issues process to a company, firm, an association of individuals or a person who are arrayed as an accused’ for offence under section 138 of the Negotiable Instruments Act (the Act, for short)? Under what circumstances, persons referred to in section 141 of the Act be proceeded against, for offence under section 138 of the Act? Can a person who does not issue any cheque and who does not even maintain an account be held guilty of offence under section 138 of the Act? These are the important questions which I shall decide in this case.

2. Respondent-Assistant Executive Engineer, a government official filed a complaint before Chief Judicial Magistrate’s court alleging offence alleged against a registered society and its President under section 138 of the Act. The society represented by its secretary is described as first accused and its President who is alleged to be the person in charge of and responsible for the conduct of the business of the society is arrayed as the second accused.

3. As per the complaint, Rs.39,619/- was allegedly due from ‘the accused’ to the government on account of hiring combined harve