cran2302.11 -1- IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD CRIMINAL APPLICATION NO. 2302 OF 2011 Anant N. Sabadra ...Applicant Versus The State of Maharashtra and another ...Respondents ..... Mr. V. N. Damle h/f Mr. H.F. Pawar, advocate for the applicant Smt. A.V. Gondhalekar, APP for respondent No. 1. ..... CORAM : A.H. JOSHI AND A.M. THIPSAY, JJ. DATED : 15TH NOVEMBER, 2011 PER COURT:- 1. Heard. 2. Perused the record. 3. Record shows that before lodging the FIR, the auditor had called upon the applicant to state as to whether he had noticed failure of the management of society to make provisions for various bad debts and non performing assets etc; and effect thereof, i.e. as to whether and what shall be its effect on the balance- sheet of the society, had all these provisions been made. 4. Applicant has replied to said query, as is seen from page 28. The applicant has stated in the reply that, had the provisions been made, the society had to suffer and indicate in its balance-sheet the loss worth Rs.1,63,81,058/- in given financial cran2302.11 -2- year. 5. Omission of applicant, who is a qualified chartered accountant to point out grave failure on the part of the management cannot be regarded and believed as an innocent or innocuous act or/omission of sheer oversight without any mens rea on the say of the applicant. At least, at this stage, conclusion of innocence cannot be arrived at for enabling this Court to quash the F.I.R. 6. As we perceive, the narrations in F.I.R. cannot be discarded as a fiction. Whether applicant has not committed a crime shall surface after investigation or trial. 7. No interference is deserved. 8. Application is dismissed. ( A. M. THIPSAY, J.) (A. H. JOSHI, J.) rlj/