JUDGMENT :

Shri Pawan Kumar, learned counsel for the applicant.

Shri J.S. Rathore, learned counsel for the respondent.

2. This petition under section 482 of the Code of Criminal Procedure (in brief “the Code”) has been filed against the order passed by Judicial Magistrate First Class, Gwalior in Criminal Case No. 624/2016, whereby the Court below rejected the application under section 91 of the Code.

3. The applicant is facing trial for the offence under section 138 of the negotiable Instruments Act (in brief “the NI Act”). After examination of non-applicant/complainant, the applicant has filed an application under section 91 of the Code for summoning the income tax return for the year 2013-2014 of the non-applicant. Learned JMFC rejected the application. Hence, applicant has filed this petition.

4. Learned counsel for the applicant submits that non-applicant in his cross-examination in para No. 12 admitted that he files income tax return by explaining the income arising out of his business and other sources, how much money he earned, how much spent and also how much money he has given to the people as loan for the year 2013-2014. These documents are relevant to judge the financial capa