THE HON'BLE SRI JUSTICE GOPALA KRISHNA TAMADA CRIMINAL REVISION CASE NO.1204 OF 2001 ORDER: 1 The petitioners herein were tried by the learned IV Metropolitan Magistrate, Hyderabad for the offence punishable under section 138 of Negotiable Instruments Act. The trial court having examined the complainant as P.W.1 and marked Ex.P.1 to P.19 found the petitioners guilty of the said offence and accordingly sentenced them to pay an amount of Rs.5,000/- each in default each of them shall suffer simple imprisonment for a period of six months. Further, the petitioners 1 and 2 are directed to pay a compensation of Rs.2 lakhs each to the complainant under section 357 (3) of Cr.P.C. The trial court further observed that the petitioners are entitled to adjust the compensation in any subsequent civil suit or any other proceedings relating to the subject matter under section 357(5) of Cr.P.C. 2 This court admitted this revision on 12.10.2001. Brief facts are that the first petitioner represented by the second accused is the registered dealer on the rolls of the Commercial Tax Officer, Begumept Circle, Secunderabad under the APGST Act, 1957 and carrying on the business of purchase and sales of Maruti cars and spare parts and submitting the monthly tax returns along with the tax payment particulars for every month. The petitioners submitted the monthly sales tax returns in form No.A.2 for the month of January 1997 without payment of admitted sales tax amounting to a tune of Rs.57,19,199/-. On issuance of demand notice for the tax due payable by the petitioners, the petitioners issued a cheque for Rs.57,19,199/-. The said cheque on presentation in the bank for clearance was dishonoured upon which the statutory notice under section 138 of N.I. Act was served on the first petitioner represented by the second petitioner. In pursuance of the said notice, the accused petitioners paid a sum of Rs.10,00,000/- to the complainant by demand draft and issued another cheque bearing No.992279 dated 11.06.1997 drawn on Indian Overseas Ban, Rajbhavan Road, Hyderabad in favour of the complainant for a sum of Rs.47,19,199/- for discharging the balance admitted sales tax as per the return for the month of January 1997 under the APGST Act. The said cheque, on presentation in State Bank of Hyderabad, Gruhakalpa Branch, Hyderabad for clearance was dishonoured with an endorsement ‘Exceeds Arrangement’. The same was communicated to the complainant by its banker on 17.7.1997, upon which, a statutory notice under section 138 of the Negotiable Instruments Act was issued to the petitioners. After service of the notice the petitioners paid Rs.32.85 lakhs in between 19.07.1997 and 04.08.1997 without prejudice to the rights of claiming amounts under the said dishonoured cheque. Even after payment of Rs.32,85 lakhs, the petitioners are still due a sum of Rs.14,34,199/-. Thus the petitioners failed to pay the entire amount due under the dishonoured cheque for Rs.47,19,199/- within the statutory period of 15 days from the date of service of notice on them. As stated supra, the trial court after analyzing the entire evidence available on record found the petitioners guilty of the said offence and imposed the punishment accordingly. The petitioners questioned the said judgment dated 30.08.2000 passed by the trial court before the appellate court by way of Criminal Appeal No.355 of 2000, which was dismissed. 3 Having gone through the evidence on record and the judgments of both the courts below and having heard the contentions of the learned counsel for the petitioners this court is of the view that the said sentence imposed by the courts below is perfectly justified and no interference is called for. 4 Accordingly, I see no merits in this revision and thus the same is dismissed. -------------- 08.07.2010 Kvsn