JUDGMENT:

The appellant is the complainant, questioning the acquittal of the respondent/accused for the offence under Section 138 of the Negotiable Instruments Act, 1881.

2. Heard the learned counsel for the appellant, learned counsel for the respondent and the learned Assistant Public Prosecutor.

3. Briefly, the case of the complainant is that the accused purchased paddy worth of Rs.87,584/- from the complainant which was acknowledged by the accused on 11.02.2006. Having deducted the tax, cheque for Rs.84,080/- was issued by the accused. The said cheque when presented for clearance was returned unpaid on the ground of insufficient funds on 15.02.2006. Postal receipt/Ex.P.5 and office copy of legal notice/Ex.P.4 were marked during the course of the trial. 4. Learned Magistrate found that on the back of the cheque/Ex.P.1, there is State Bank of Hyderabad (SBH), Kothagudem clearing stamp which is dated 16.02.2006. However, the cheque was dated 14.02.2006. Further, according to the learned Magistrate, two overseas bank receipts were filed, one dated 16.02.2006 and the other dated 14.02.2006. In the receipt dated 16.02.2006, the date was altered as 14.02.2006 from 11.02.2006. Alteration