1. The perpetual question of law as to whether a particular commercial transaction constitutes a mere breach of contract without any criminal liability or a case of cheating is once again confronting this Court in this criminal revision petition.

2. The case of the respondent No. 1, who is the complainant, is that the petitioner Nos. 1 and 2, who are husband and wife and who claimed to be the Proprietors of Bharat Tirtha Darshan, in response to the advertisement appearing in the local daily, Dainik Sambad, in its issue, dated 25-8-2013, entered into an agreement with him for opening a parlour franchise for Vadilal Ice - cream at Udaipur. Pursuant to the agreement, the respondent No. 1 had deposited a non - refundable sum of Rs.4,75,000/- with the petitioners in consideration of the supply for the dresses of the company, three refrigerators, a cone machine, a mixture machine, air - conditioned machine and free decoration