RAJARAM S/O SRIRAMULU NAIDU (SINCE DECEASED) THROUGH L.RS. VERSUS MARUTHACHALAM (SINCE DECEASED) THROUGH L.RS.

RAJARAM S/O SRIRAMULU NAIDU (SINCE DECEASED) THROUGH L.RS. VERSUS MARUTHACHALAM (SINCE DECEASED) THROUGH L.RS.

Landmark Cases of India / सुप्रीम कोर्ट के ऐतिहासिक फैसले

Latest Dishonour of Cheque Case Decision by Supreme Court / Section 138 NI Act Latest Judgment by Supreme Court in 2023

REPORTABLE
IN THE SUPREME COURT OF INDIA
CRIMINAL/CIVIL APPELLATE JURISDICTION 
CRIMINAL APPEAL NO.1978 OF 2013
RAJARAM S/O SRIRAMULU NAIDU
(SINCE DECEASED) THROUGH L.RS.     ...APPELLANT (S)
VERSUS
MARUTHACHALAM (SINCE DECEASED)
THROUGH L.RS.  ...RESPONDENT (S)
WITH 
CRIMINAL APPEAL NO. 1990 OF 2013
CIVIL APPEAL NO. 10500 OF 2013
CIVIL APPEAL NO. 10501 OF 2013
J U D G M E N T
B.R. GAVAI, J.
1. The   Criminal   Appeals   challenge   the   common   judgment
and order of conviction and sentence dated 28th October 2008
and   30th  October   2008   passed   by   the   Madras   High   Court
whereby the Appellant has been convicted under Section 138 of
the Negotiable Instruments Act, 1881 (hereinafter referred to as
1
“the N.I. Act”) and has been sentenced to a fine of Rs. 7 Lakhs
in each case in respect of two cheques for an amount of Rs. 3.5
Lakhs. 
2. The   Civil   Appeals   challenge   the   judgments   dated   08th
August 2011 and 03rd  February 2012 passed by the Madras
High Court whereby the Original Suits filed by the plaintiffrespondents for recovery of money on the basis of promissory
notes were decreed.
3. For the sake of convenience, the parties will be referred to
as their status before this Court.
4. Since both the Criminal Appeals arise out of a common
judgment,   we   consider   it   apposite   to   refer   to   the   facts   in
Criminal Appeal No.1978 of 2013.  Insofar as the Civil Appeals
are concerned, while they arise out of different judgments, for
the sake of convenience, we shall refer to the facts arising from
Civil Appeal No.10501 of 2013. 
2
5. The   present   appeals   arise   from   the   following   factual
matrix:
5.1 In 1992, the Appellant­Rajaram’s wife subscribed to a 5­
year chit­fund with one Maruthachalam, the Respondent
in   Criminal   Appeal   No.   1978/2013   and   Civil   Appeal
No.10500/2013. Upon the Respondent­Maruthachalam’s
persuasion   that,   in   order   to   be   a   successful   bidder,   a
security by way of a blank cheque must be submitted, the
Appellant   submitted   two   signed   blank   cheques   bearing
nos. 237954 and 237956 on behalf of his wife, since she
did not have a bank account. It is to be noted that the
cheques   were   drawn   on   the   account   of   M/s   Brinda
Engineering,   the   sole   proprietorship   concern   of   the
Appellant, maintained with the Laxmi Vilas Bank Ltd.
5.2 It is further the case of the Appellant that in 1995, his wife
subscribed   to   yet   another   5­year   chit­fund   with   the
Respondent­Maruthachalam.
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5.3 In 1997, the bank account on which the said cheques were
drawn was closed due to non­operation.
5.4 The first chit matured in 1997 and, since the wife of the
Appellant   was   never   a   successful   bidder,   thus,   the
Appellant   and   his   wife   repeatedly   requested   the
Respondent to release the amount of the chits, but the
Respondent never did so. On the contrary, the Respondent
promised   to   keep   the   amount   as   a   deposit   and   pay
interest.     Similarly,   the   second   chit   matured   in   1999,
whereafter   also   the   wife   of   the   Appellant   was   never   a
successful   bidder.   Thereafter,   repeated   requests   for
releasing the subscription amount to the tune of Rs. 6
lakhs for both the chits were made on their behalf, but to
no avail. Finally, the Appellant and his wife threatened the
Respondent with legal action, whereupon the Respondent
immediately   presented   the   cheques   for   encashment
without any information or intimation to the Appellant.
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5.5 The Cheque No. 237954 was dated 20th  October 1999 in
favour of Respondent­Nachimuthu (who happens to be the
brother­in­law of Maruthachalam) for an amount of Rs.
3,50,000/,   and   was   presented   for   encashment   on   04th
November 1999 by the Respondent through his banker
Indian Overseas Bank. The said cheque returned unpaid
on   14th  November   1999   with   an   endorsement   stating
“account closed”. 
5.6 The   other   Cheque   No.   237956   was   dated   25th  October
1999 in favour of the Respondent­Maruthachalam for an
amount   of   Rs.   3,50,000/­,   and   was   presented   for
encashment on 04th  November 1999 by the Respondent
through   his   banker   Indian   Overseas   Bank.   The   said
cheque too returned unpaid on 14th November 1999 with
an endorsement stating “account closed”.
5.7 Statutory Notices dated 15th November 1999 were sent in
respect of the aforesaid dishonoured cheques, which were
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duly   replied   by   the   accused/Appellant   denying   the
existence   of   any   legally   enforceable   debt   and   stating
therein   that   the   Respondent   is   liable   to   pay   the   chit
amount along with subsequent interest. Since the amount
was not paid, the Respondents instituted Complaint Cases
under Section 138 of the N.I. Act, being CC No. 26 of 2000
in respect of Cheque No. 237954 and CC No. 32 of 2000 in
respect   of   Cheque   No.   237956.   Both   the   cases   were
dismissed by the learned Trial Court on 10th  July 2001
vide separate judgments. 
5.8 Pursuant to the dismissal of the aforesaid cases, both the
Respondents instituted civil/original suits for recovery of
money on the basis of Promissory Notes. 
5.9 Original Suit No. 112/2003 (earlier OS No. 602/2002) was
instituted by the Respondent­Nachimuthu, alleging that
the Appellant had borrowed a sum of Rs. 3 Lakhs on 20th
October 1998 from him and had executed a promissory
6
note on the same day thereby promising to repay the same
with interest at 24% per annum. It was further alleged
that the Appellant had issued a cheque on 20th  October
1999   for   Rs.   3,50,000/­   towards   the   discharge   of   his
liability   and   when   the   same   was   presented   for
encashment,   it   was   dishonoured   as   the   Appellant   had
closed   the   account.   Criminal   Case   No.   32/2000   was
pursued   under   Section   138   of   the   N.I.   Act   which   was
dismissed against which an appeal was pending before the
High Court. 
5.10 Another Original Suit No. 266 of 2004 (earlier OS 746 of
2002) was instituted by the Respondent­Maruthachalam,
alleging that the Appellant had borrowed a sum of Rs. 3
Lakhs on 25th October 1998 from him and had executed a
promissory note on 25th October 1998, thereby promising
to repay the same with interest at 24% per annum. It was
further alleged that the Appellant issued a cheque on 20th
7
October 1999 for Rs. 3,50,000/­ towards the discharge of
his   liability   and   when   the   same   was   presented   for
encashment,   it   was   dishonoured   as   the   Appellant   had
closed   the   account.   Criminal   Case   No.   26/2000   was
pursued   under   Section   138   of   the   N.I.   Act   which   was
dismissed against which an appeal was pending before the
High Court.
5.11 Original Suit No. 112 of 2003 and Original Suit No. 266 of
2004   came   to   be   dismissed   vide   judgment   dated   06th
January 2004 and 29th July 2005 respectively. As against
both   the   judgments,   appeals   were   preferred   before   the
High Court. 
5.12 The Appeals against the judgments in criminal matters
were allowed by the High Court vide common judgment
and order of conviction and sentence dated 28.10.2008
and 30th October 2008. 
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5.13 In Appeal, Original Suit No. 266 of 2004 and Original Suit
No. 112 of 2003 were decreed by the High Court vide
judgments dated 08th August 2011 and 03rd February 2012
respectively.
5.14 The Appeals against all the 3 judgments of the High Court
are before us and are being disposed of vide this common
judgment.
6. We   have   heard   Ms.   Neha   Sharma,   learned   counsel
appearing for the Appellants in all the appeals, and Mr. V.
Prabhakar, learned counsel appearing for both the Respondents
in all the appeals. 
7. Ms.   Neha   Sharma   submits   that   the   High   Court   has
erroneously   reversed   the   well­reasoned   judgements   of   the
learned Trial Court. She submitted that blank cheques issued
in the year 1992 by way of security for chit­funds were misused
by the Respondents in the year 1999. She further submitted
that   in   the   year   1999,   when   the   cheques   were   sent   for
9
encashment, the Appellant was no longer the proprietor of M/s
Brinda Engineering and the bank account on which the said
cheques were drawn was not operated after 1992, and had
already   closed   in   1997   due   to   non­operation.   She   further
submitted that even before the account was closed down, the
wife   of   the   Appellant   became   the   sole   proprietor   of   the
enterprise, and thus, the appellant could not have signed the
said cheques in the capacity of the proprietor of M/s Brinda
Engineering.
8. The   learned   counsel   submitted   that   the   Respondents
herein did not have the financial capacity to lend an amount of
Rs.3,00,000/­ each as on 20th October 1998 and 25th October
1998,   when   the   promissory   notes   were   said   to   have   been
executed.   It   is   further   submitted   that   although   it   was   the
Respondents’ case that they had given the amounts out of their
agricultural income, since they had not declared the same in
their Income Tax Returns from 1992­1999, thus, there was no
10
material to show that they could have lent money. To buttress
her submissions, the learned counsel relies on the judgment of
this Court in the case of, Basalingappa v. Mudibasappa1
9. Per   contra,   Mr.   V.   Prabhakar,   learned   counsel   for   the
Respondents, submits that the Appellant­Raja Ram had failed
to produce any material evidence to substantiate the claim that
his   wife   subscribed   to   the   chit­funds   run   by   Respondent,
Maruthachalam.   He   submitted   that   the   High   Court   rightly
observed that no material was produced by the Appellant­Raja
Ram   to   prove   that   the   cheques   and   promissory   notes   were
issued only as a security for such a chit. He further submitted
that no legal proceedings were initiated for the recovery of the
alleged amount due by the Appellant either.
10. The   learned   counsel   submitted   that   there   arose   no
occasion for the Appellant­Raja Ram to issue a blank cheque in
the year 1992 for a chit to be subscribed much later in the year
1995. It is further submitted that even if certain amounts are
1 (2019) 5 SCC 418
11
not accounted for in the Income Tax Returns, this is a matter
concerning only the defaulter and Revenue Authority. Thus, a
borrower cannot be allowed to take advantage of the same solely
on the ground that such an amount does not reflect in the
Income   Tax   Returns.   The   learned   counsel   relied   on   the
judgments of this Court in the cases of Bir Singh v. Mukesh
Kumar2
,  Rohitbhai Jivanlal Patel v. State of Gujarat and
Anr3
,  Kalamani   Tex   and   Anr   v.   P.   Balasubramanian4
  to
buttress his submissions. 
11. We shall first consider the Criminal Appeals.  
12. This Court in the case of Baslingappa v. Mudibasappa
(supra) has summarized the principles on Sections 118(a) and
139 of the N.I. Act.  It will be relevant to reproduce the same.
“25.  We   having   noticed   the   ratio   laid
down by this Court in the above cases on
Sections   118(a)   and   139,   we   now
2 (2019) 4 SCC 197
3 (2019) 18 SCC 106
4 (2021) 5 SCC 283
12
summarise the principles enumerated by
this Court in following manner:
25.1.  Once the execution of cheque is
admitted Section 139 of the Act mandates
a presumption that the cheque was for the
discharge of any debt or other liability.
25.2.  The   presumption   under   Section
139 is a rebuttable presumption and the
onus   is   on   the   accused   to   raise   the
probable defence. The standard of proof for
rebutting   the   presumption   is   that   of
preponderance of probabilities.
25.3.  To  rebut  the  presumption,  it  is
open for the accused to rely on evidence
led by him or the accused can also rely on
the   materials   submitted   by   the
complainant in order to raise a probable
defence.   Inference   of   preponderance   of
probabilities can be drawn not only from
the   materials   brought   on   record   by   the
parties   but   also   by   reference   to   the
circumstances upon which they rely.
25.4.  That it is not necessary for the
accused   to   come   in   the   witness   box   in
support   of   his   defence,   Section   139
imposed an evidentiary burden and not a
persuasive burden.
13
25.5. It is not necessary for the accused
to come in the witness box to support his
defence.”
13. It can thus be seen that this Court has held that once the
execution of cheque is admitted, Section 139 of the N.I. Act
mandates a presumption that the cheque was for the discharge
of any debt or other liability.  It has however been held that the
presumption under Section 139 is a rebuttable presumption
and the onus is on the accused to raise the probable defence.
The standard of proof for rebutting the presumption is that of
preponderance of probabilities.  It has further been held that to
rebut the presumption, it is open for the accused to rely on
evidence   led   by   him   or   the   accused   can   also   rely   on   the
materials submitted  by the complainant  in order to  raise  a
probable   defence.   It   has   been   held   that   inference   of
preponderance of probabilities can be drawn not only from the
14
materials brought on record by the parties but also by reference
to the circumstances upon which they rely.
14. In   the   said   case,   i.e.  Baslingappa   v.   Mudibasappa
(supra), the learned Trial Court, after considering the evidence
and material on record, held that the accused had raised a
probable   defence   regarding   the   financial   capacity   of   the
complainant.       The   accused   was,   therefore,   acquitted.
Aggrieved thereby, the complainant preferred an appeal before
the   High   Court.     The   High   Court   reversed   the   same   and
convicted the accused.  This Court found that unless the High
Court came to a finding that the finding of the learned Trial
Court   regarding   financial   capacity   of   the   complainant   was
perverse, it was not permissible for the High Court to interfere
with the same. 
15. In the present case, the accused appellant had examined
Mr. Sarsaiyyn, Income Tax Officer, Ward No.18, Circle (II) (5),
who produced certified copies of the Income Tax Returns of the
15
complainant for the financial year 1995­96, 1996­97, 1997­98
and 1998­99.  The certified copies of the Income Tax Returns
established that the complainant had not declared that he had
lent Rs.3 lakh to the accused.  It further established that the
agricultural income also was not declared in the Income Tax
Returns.  
16. The   learned   Trial   Court   further   found   that   from   the
income which was shown in the Income Tax Return, which was
duly exhibited, it was clear that the complainant(s) did not have
financial capacity to lend money as alleged.  
17. The appellant had also examined D.W.2­Thiru Iyyappan,
Assistant Manager, City Union Bank, Ramnagar Branch with
regard to bank transactions made by the sole proprietorship
firm, M/s Brinda Engineering.  
18. D.W.3­Mr. Subramaniam, Manager, Lakshmi Vilas Bank,
Ganapathy Branch was also examined on behalf of the defence.
The said witness also deposed that the complainant had signed
16
the   application   form   to   introduce   the   accused   to   open   the
account in the bank.  
19. D.W.4­Mr.   Ganesan,   Village   Administrative   Officer,
Ganapathy Village was also examined and he deposed that the
land in S.F. No. 591/3 and 592/3 was in joint ownership, and,
in the aforesaid survey numbers, the names of 27 persons were
found.  
20. After analyzing all these pieces of evidence, the learned
Trial   Court   found   that   the   Income   Tax   Returns   of   the
complainant   did   not   disclose   that   he   lent   amount   to   the
accused, and that the declared income was not sufficient to give
loan of Rs.3 lakh.  Therefore, the case of the complainant that
he had given a loan to the accused from his agricultural income
was found to be unbelievable by the learned Trial Court.  The
learned Trial Court found that it was highly doubtful as to
whether the complainant had lent an amount of Rs.3 lakh to
the   accused.   The   learned   Trial   Court   also   found   that   the
17
complaint had failed to produce the promissory note alleged to
have been executed by the accused on 25th October 1998.   After
taking   into   consideration   the   defence   witnesses   and   the
attending circumstances, the learned Trial Court found that the
defence was a possible defence and as such, the accused was
entitled to benefit of doubt.  The standard of proof for rebutting
the   presumption   is   that   of   preponderance   of   probabilities.
Applying this principle, the learned Trial Court had found that
the accused had rebutted the presumption on the basis of the
evidence of the defence witnesses and attending circumstances.
21. The scope of interference in an appeal against acquittal is
limited.  Unless the High Court found that the appreciation of
the evidence is perverse, it could not have interfered with the
finding of acquittal recorded by the learned Trial Court.   
22. Insofar as the reliance placed by Mr. Prabhakar on the
judgment of this Court in the case of  Bir  Singh   v.  Mukesh
Kumar  (supra)   is   concerned,   in   the   said   case,   though   the
18
accused   was   convicted   by   the   learned   Trial   Court,   which
conviction was maintained by the Appellate Court, the High
Court in its revisional jurisdiction interfered with the same and
acquitted the accused. This Court found that in exercise of
revisional   jurisdiction   under   Section   482   of   the   Code   of
Criminal Procedure, 1973, the High Court could not, in the
absence of perversity, upset concurrent findings of fact.  In any
case, in the said case, the accused had not led evidence with
regard to the financial capacity of the complainant.  This Court
held that once a cheque was signed and handed over by the
accused, it would attract presumption under Section 139 of the
N.I. Act in the absence of any cogent evidence to show that the
cheque was not issued in the discharge of a debt. 
23. In   the   case   of  Kalamani   Tex   and   another   v.   P.
Balasubramanian  (supra),   the   learned   Trial   Court   had
dismissed   the   complaint.     In   appeal,   at   the   behest   of   the
complainant,   the   same   was   allowed   and   the   accused   were
19
convicted for the offence punishable under Section 138 of the
N.I. Act.  In an appeal at the behest of the original accused, this
Court  while affirming  the order of  the High  Court  observed
thus:
“18.  Considering the fact that there has
been an admitted business relationship
between   the   parties,   we   are   of   the
opinion that the defence raised by the
appellants does not inspire confidence or
meet the standard of “preponderance of
probability”. In the absence of any other
relevant material, it appears to us that
the High Court did not err in discarding
the   appellants'   defence   and   upholding
the onus imposed upon them in terms of
Section 118 and Section 139 of NIA.”
24. It can thus be seen that in the facts of the said case, this
Court found that the defence raised by the appellants/accused
did   not   inspire   confidence   or   meet   the   standard   of
“preponderance of probability”.  
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25. In the present case, we are of the considered opinion that
the defence raised by the appellant satisfies the standard of
“preponderance of probability”.
26. Insofar as the reliance on the judgment of this Court in the
case of  Rohitbhai   Jivanlal   Patel   v.   State   of   Gujarat  and
Anr.  (supra) is concerned, in the said case, the learned Trial
Court had acquitted the accused, the High Court, in appeal,
reversed the acquittal and convicted the accused for the offence
punishable under Section 138 of the N.I. Act.   Affirming the
order of the High Court, this Court held that merely by denial or
merely by creation of doubt, the accused cannot be said to have
rebutted the presumption as envisaged under Section 139 of
the N.I. Act.   This Court held that unless cogent evidence was
led   on   behalf   of   the   accused   in   defence   of   his   case,   the
presumption under Section 139 of the N.I. Act could not be
rebutted.     As   such,   the   said   judgment   also   would   not   be
applicable to the facts of the present case. 
21
27. In that view of the matter, we are further of the considered
view that the High Court was not justified in reversing the order
of acquittal of the appellant.  
28. That leaves us to consider the Civil Appeals.   Insofar as
the   Civil   Appeals   are   concerned,   the   High   Court,   by   two
different judgments and orders, has reversed the judgments
and   orders   of   the   learned   Trial   Court   dismissing   the   suits,
thereby decreeing them.  It is a settled proposition of law that
the standard of proof in criminal proceedings differs with that in
civil proceedings. 
29. A   distinguishing   fact   between   the   criminal   proceedings
and the civil proceedings in the present case is that, while in
the criminal proceedings the complainant had failed to produce
the promissory notes, in the civil proceedings, the complainant
had proved the promissory notes.  The High Court found that
the Civil Appeals were required to be decided on the basis of the
preponderance of probabilities.  The High Court found that the
22
complainant had established that he was working as a LIC
Agent,   that   his   father   was   owning   extensive   agricultural
properties and that he was deriving agricultural income.   The
High Court, on the basis of the evidence placed on record,
relying   on   the   preponderance   of   probability,   came   to   a
conclusion that the plaintiff had the financial ability to lend the
sum of Rs.3 lakh as on 20th October 1998.  The High Court also
found that the appellant’s wife was not examined as a witness
in the said case so as to probabilize the defence plea.   The High
Court found that the best available evidence was withheld by
the defendants/appellants herein and as such, the principle of
adverse inference was also applicable.   
30. Though it was sought to be argued before the High Court
that in view of the judgment in the criminal proceedings, the
suit(s) was also liable to be dismissed, the High Court rightly
observed   that   the   adjudication   in   civil   matters   is   based   on
preponderance of probabilities whereas adjudication in criminal
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cases is based on the principle that the accused is presumed to
be innocent and the guilt of the accused should be proved to
the hilt and the proof should be beyond all reasonable doubt.  
31. We,   therefore,   find   no   reason   to   interfere   with   the
judgments and orders passed by the High Court in the Civil
Appeals.  However, in the facts and circumstances of the case,
we are inclined to modify the decree.  During the pendency of
the proceedings before this Court, the appellants have deposited
an amount of Rs.7 lakh and Rs. 2 lakh pursuant to the orders
of this Court dated 20th  February, 2009 passed in Criminal
Appeal No. 1978 of 2013 (arising out of Special Leave Petition
(Criminal) No.1456 of 2009 and connected matter and dated
13th  August, 2012 passed in Civil Appeal No.10501 of 2013
(arising out of Special Leave Petition (Civil) No.23036 of 2012).
The said amount has been directed to be invested in a Fixed
Deposit Receipts from time to time.   We are, therefore, of the
view that, in the facts and circumstances of the present case,
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the decree needs to be modified restricting it to the amount
already deposited by the appellants in both the proceedings
with interest accrued thereon.  
32. In the result, we pass the following order:
(i) Criminal Appeal Nos. 1978 of 2013 and 1990 of 2013
are allowed and the common judgment of conviction
dated 28th  October 2008 and order of sentence dated
30th  October   2008   respectively   are   quashed   and   set
aside.  The judgments and orders dated 10th July 2011
passed by the learned Trial Court is confirmed. 
(ii) Civil Appeal Nos. 10500 of 2013 and 10501 of 2013 are
dismissed. However, the decrees of the High Court are
modified,   thereby   restricting   them   to   the   amount
already deposited by the appellants in this Court in the
civil   and   criminal   proceedings,   along   with   interest
accrued thereon.  
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(iii) The respondents in both the Civil Appeals would be
entitled to withdraw 50% of the amount each from the
amount deposited in this Court with interest accrued
upto date. 
33. There shall be no order as to costs.  Pending application(s),
if any, shall stand disposed of.
     …….........................J.       
     [B.R. GAVAI]
…….........................J.       
     [M.M. 
SUNDRESH]
NEW DELHI;
JANUARY 18, 2023 
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