The revision petitioner herein is a Chartered Accountant by profession. He is arrayed as fourth accused in C.C.No.13 of 2018 on the file of the Chief Judicial Magistrate, Coimbatore, along with the other accused and charged for offences under Sections 120B r/w 420 IPC, 468 and 471 IPC. The charge framed against him by the trial Court on 13.03.2018 is the subject matter of the present revision petition.

2. The contention of the revision petitioner is that, the material collected from the investigation and placed before the trial Court does not disclose any incriminating evidence against him for maintaining the charge as framed by the trial Court. He had been roped in to answer to the charge of criminal conspiracy in respect of cash credit facilitate availed by a Partnership firm viz., Lavanya Gold Jewels consisting of N. Ashok (A1) and N. Balaji (A2) as its partners. This firm later converted into a Private Limited Company and got incorporated by name and style of M/s Lavanya Gold Jewels India Private Limited with N. Ashok (A1) and N. Balaji (A2) as its Promoter Directors.

3. According to the prosecution, M/s Lavanya Gold Jewels India Private Limited initially had credit facility to the tune of Rs.30.00 crores with Indian overseas Bank, Coimbatore. Later, it shifted its banking transaction to State Bank of India, Commercial Branch, Coimbatore. Thereafter the State of India took over the credit facilities from Indian overseas Bank and enhanced the credit facility to the tune of Rs.40.00 crores. After converting the partnership firm into a Private limited Company on 01.04.2012, the credit facility had been gradually further increased to Rs.60.00 crores. For the purpose of availing enhanced credit facility in the State Bank of India, the accounts of M/s Lavanya Gold Jewels India Private Limited were judged. The balance sheets, profit and loss statements were certified by the petitioner for the financial year 2011-2012. The said M/s Lavanya Gold Jewels India Private Limited and its Promoter Directors have removed the stock in trade given as primary security for the loan and absconded. Later, during the investigation, it was found that the Promoter Directors of M/s Lavanya Gold Jewels India Private Limited had submitted two sets of statements of account. One for the Income Tax Department purpose, indicating lesser turnover and income, and another for the State Bank of India to avail enhanced credit facility by inflating their income and stock in trade. The petitioner herein had knowingly signed in two sets of contrary statements of accounts to facilitate the co-accused to cheat the State Bank of India using the false statement as genuine for availing the loan.

4. It is the contention of the petitioner that, he had no role to play in the said criminal conspiracy. He as a reputed Auditor with 30 years standing in the profession had discharged his professional duty.

5. The substantial allegation against the petitioner is that, he along with the other accused submitted inflated balance sheet, inflated sundry debtor statement and inflated stock statement to the State Bank of India, Commercial Branch, Coimbatore, to facilitate M/s Lavanya Gold Jewels India Private Limited to obtain the credit facilities. The prosecution rely upon the financial statement of LW42, Partner of Jayachandran & Co., Chartered Accountant, Coimbatore, which was submitted to the Income Tax Department and the statement certified by the petitioner herein.

6. On comparing the statements given to the Income Tax Department prepared by Jayachandran and Co., Chartered Accountant and the financial statements prepared by the petitioner herein for availing the loan, the trial Court has concluded that the financial statements submitted by the petitioner herein are inflated statements.

7. Whereas the learned counsel submitted that the trial Court had concluded that the financial statement given by the petitioner herein is an inflated statement without basis. The petitioner ha