[1] IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JAIPUR BENCH, JAIPUR O R D E R S.B. CRIMINAL REVISION PETITION NO. 325/2006 RAM VILAS GURJAR Vs. SHRI LOKESH KUMAR SINGH & ANR. DATE: 31.03.2008. HON'BLE MR. JUSTICE K.S. RATHORE Mr. P.S. Sharma for the petitioner. **** The present criminal revision petition under Section 397 read with Section 401 Cr.P.C. is directed against the order dated 02.12.2005 passed by the Additional Chief Judicial Magistrate No.1, Jaipur in Case No. 289/2000, whereby the complaint filed by the petitioner under Section 138 of the Negotiable Instrument Act has been dismissed. The complaint filed by the petitioner under Section 138 of the Negotiable Instrument Act has been dismissed by the Court below solely on the ground that the cheque in question was returned with the endorsement that the account in question is attached by the Joint Commissioner of Income Tax. Having heard learned counsel for the petitioner and upon careful perusal of the order impugned dated 02.12.2005 passed by the Court below, since the payment of cheque could not be [2] made to the petitioner for the reason aforementioned, for that the respondent cannot be held responsible and in such eventuality, no case under Section 138 of the Negotiable Instrument Act is made out. Therefore, this Court do not find any illegality or error in the order impugned dated 02.12.2005 passed by the Court below and the same requires no interference by this Court. Consequently, the criminal revision petition fails being devoid of merit and the same is hereby dismissed. (K.S. RATHORE),J. /KKC/