JUDGMENT :

P. Rajamanickam, J.

This appeal has been filed by the complainant against the Judgment of acquittal passed by the Judicial Magistrate, Mettupalayam in C.C. No. 515/2003 dated 27.01.2005.

2. The appellant herein has filed a complaint under section 138 of the Negotiable Instruments Act stating that the respondent/accused had borrowed a sum of Rs. 2,00,000/- on 01.06.2003 as a hand loan and with a view to discharge the said loan, he issued a cheque for Rs. 2,00,000/- dated 02.09.2003. He further stated that the cheque was presented in the bank on 05.09.2003 for encashment. But the said cheque was returned with a bank memo dated 08.09.2003 stating that the account was closed. Thereafter, the complainant has sent a statutory notice on 30.09.2003 through his advocate and the said notice was received by the accused on 07.10.2003 and sent a reply with false averments. However, he did not make any payment within fifteen days from the date of receipt of the said notice and hence, the complainant has filed a complaint to punish the accused under section 138 of the Negotiable Instruments Act.

3. Based on the said complaint, the learned Judicial Magistrate, Mettupalayam, has taken the