The common question that emerges for consideration in these revision petitions is, whether the principal who has given an authority to operate the account to the Power of Attorney Holder, can be liable to be proceeded against and punished for the offence punishable under Sec.138 of the N.I. Act, caused by the dishonor of the cheque, for insufficient funds, drawn and issued by the Power of Attorney Holder.

2. The revision petitioner is the second accused and the 1st accused proprietary concern, having the business of cine film distribution belongs to her. The 3rd accused is her husband as well as the Power of Attorney Holder, to whom the first accused has given power of attorney to operate the bank account of the 1st accused independently. In the exercise of that power, the third accused has drawn and issued a cheque for an amount of Rs.50,000/- dated 2/9/2004 and another cheque for an amount of Rs.55,000/- in discharge of the debt due to the respondent/complainant. On presentation, both the cheques were dishonoured and returned for want of sufficient funds. Though the complainant caused to issue a lawyer's notice, the accused neither pay the cheques amount nor did they send a