P.R. Shivakumar, J.

These appeals against acquittal have been preferred by the complainant in C.C. No. 230 of 2000 and C.C. No. 386 of 2000 instituted on the file of the learned Judicial Magistrate No.II, Erode for offences punishable under Section 138 of the Negotiable Instruments Act, 1881. As the parties in both cases are one and the same and in fact the cheques in question were allegedly issued by the respondent in these appeals in connection with and in the course of one and the same business transaction and since the issued involved in both the appeals are identical, by consent of the parties, both the appeals have been taken up for disposal by a common judgment.

2. The admitted facts leading to the filing of the complaint and initiation of criminal proceedings against the respondent herein are as follows:

(i) The respondent herein is the proprietor of Southern Electronics functioning at C.W.15 & 11, New Bus Stand Buildings, Erode-3. The appellant herein/complaint (Murali Bajaj) is the proprietor of Maya Electronics. The respondent herein/accused purchased prerecorded cassettes and blank cassettes from the appellant herein/complainant on credit basis on various date