IN THE HIGH COURT AT CALCUTTA CRIMINAL REVISIONAL JURISDICTION Appellate Side Present:

The Hon’ble Justice Ajay Kumar Gupta C.R.R. 777 of 2018 D. K. Enterprises Pvt. Ltd. & Anr.

Versus The State of West Bengal & Anr.

For the Petitioners : Mr. Dipankar Saha, Adv.

Mr. Bikash Shaw, Adv.

Mr. Subham Kr. Das, Adv.

Heard on : 16.06.2025 Judgment on : 23.07.2025 Ajay Kumar Gupta, J:

1. The petitioner no. 1, a company registered under the Companies Act, 1956 and petitioner no. 2, the Director of the said company, have filed this Criminal Revisional application under Section 401 read with Section 482 of the Code of Criminal Procedure, 1973 (hereinafter referred to as ‘CrPC’), seeking for quashing of the proceedings being CS 41478 of 2017 for the alleged commission of offence punishable under Sections 420/406/422/34 of the Indian Penal Code, 1860, pending before the Court of the Learned Metropolitan Magistrate, 19th Court at Calcutta.

2. The brief facts, leading to the filing of this instant Criminal Revisional application, are as under:

2a. The opposite party no. 2 filed a Complaint Case under Section 200 of the CrPC registered being CS 41478 of 2017 against the company and its Director under Sections 420/406/422/34 of the Indian Penal Code, 1860 with an allegation, inter alia, that the opposite party no. 2 dealing with the manufacturing and supply of pure activated carbon and different types of other materials. The accused persons (petitioners herein) are the customers doing business under the name and style of M/s. D. K. Enterprises Pvt.

Ltd.

2b. The accused nos. 2 and 3 being the responsible persons of the said company came to the complainant’s place of business and introduced themselves as successful businessman. They assured the complainant that they would place a large quantity of orders if the terms of payment would consider. On the basis of the said assurance, given by the accused persons, the opposite party no. 2 delivered the goods i.e. best quality of Granular Activated Carbon etc. raising the invoices for the same. A balance sum of Rs. 4,52,075/- is due against the goods supplied as per the tax invoices.

2c. The accused persons duly received all the goods without any objection or demur. However, they did not pay the balance sum of Rs. 4, 52,075/- and the same is still lying outstanding. Despite repeated demands made through telephonic calls, notices, emails and personal visit to the place of business of the accused persons, no payment was made. Finally, on 30th March, 2017, the accused persons flatly denied any receipt of goods and also threatened the complainant using slang and filthy languages. Thereafter, a legal demand notice dated 05.04.2017 was issued through learned advocate and duly served. Despite that, the accused persons did not make any payment. Accordingly, the accused persons had cheated the opposite party no. 2 by practising fraud and also committed criminal breach of trust compelling the complainant to file complaint under Section 200 of the CrPC against them.

2d. On the contrary, the case of the present petitioners is that they are actually engaged exclusively in software developments and have no nexus whatsoever with the opposite party no. 2. The petitioners never dealt with or trade in Granular Activated Carbon or any related product. The petitioners had/have no business connections with the complainant as the place of business of the petitioners is located solely in Chennai and they have no business connection with the complainant. It is further alleged that the complainant has mistaken them for another entity with a similar name operating out of Maharashtra. The invoices and road challans relied upon by the complainant bear addresses located in Thane and Bhiwandi, Maharashtra, which have no link with the petitioners. The email communication allegedly sent to the address “DKENT @

REDIFFMAIL.COM” is not associated with the petitioners.

2e. It is further case of the petitioners that even if taken at face value of the c