1. This appeal has been filed by the appellant, Sri Manab Lahkar, challenging the Judgment and Order dated 06.12.2012, passed by the learned SDJM(S) - II, Kamrup, in connection with C R Case No. 7319C / 2005, acquitting Sri Mukunda Ram Das (referred to as respondent No. 1) of offence under S.138 of the Negotiable Instruments Act, 1881 (the NI Act, for short). The State of Assam is arrayed as respondent No.

2. The appellant was the Marketing Manager of the Company, Gupta Hardware Private Limited (also referred to as "Gupta Hardware"). The appellant was authorized by Sri Rajendra Kashyap Gupta, the Director of Gupta Hardware, to institute this case on his behalf. The respondent No. 1 had purchased 260 bags of cement @ Rs.188/- per bag, amounting to Rs.48,880/- and transportation charge @ Rs.1120/-

2. It is contended that the respondent No. 1 (also referred to as the accused) handed over a cheque bearing No. 383327, dated 14.10.2005 for Rs.50,000/- drawn on the State Bank of India in favour of Gupta Hardware, but when the cheque was deposited on 14.10.2005, the same was returned with remark as - "funds insufficient".

3. It is further submitted that a legal notice was issued by 'Gupta H