1 Cri-Appln-3385 PGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY APPELLATE SIDE Criminal Application No.3385 of 2009 Munaf Mahamadhusen Sattarmaker ... Applicant v/s. 1. Surraiya Akbar Shirdhone & anr. ... Respondents Mr.S.V. Sadavarte for Applicant. Smt.A.A. Mane, APP for State. ----- CORAM : SMT.ROSHAN DALVI, J. Dated : 25th April 2011 P.C. : 1. The Applicant seeks to challenge the impugned judgment of the Lower Appellate Court acquitting the accused in a complaint filed by the Applicant under Section 138 of the Negotiable Instruments Act. 2. The basis of the judgment is that the complainant had no receipt to evidence the loan advanced by the complainant to the accused. The Advocate for the Applicant drew my attention to the income tax returns of the Applicant himself filed by him with the Income Tax Authorities which made a mention of the loan. The loan is stated to have been granted on 23rd October 2003. The complaint is filed on 2 Cri-Appln-3385 22nd February 2004, four months thereafter. In the meantime, the income tax returns are stated to have been filed. Those relevant returns are relied upon by the Applicant and considered by the Court as having been filed. It is the receipt which evidences the transaction and not the returns of the Applicant himself which are filed by himself and kept with himself. The impugned order, therefore, has correctly considered that the main documentary evidence is not produced. The judgment has further considered the relationship between the parties and the fact of a complaint filed by the accused against the complainant earlier as well as other transactions. 3. It is a very plausible possible view that the Court would have taken. 4. Leave to appeal is refused. (SMT.ROSHAN DALVI, J.)