1 APPLN-253.11 IN THE HIGH COURT OF JUDICATURE AT BOMBAY APPELLATE SIDE  CRIMINAL CRIMINAL APPLICATION NO.253 OF 2011 Smt. Kripa S. Shetty .... Applicant Vs. Smt. Helen A. Soans & Anr. .... Respondents Shri J.R. Gupta for the Applicant. Ms S.V. Sonawane, APP, for the State. CORAM: R.C. CHAVAN, J. DATED: NOVEMBER 25, 2011 P.C: 1. The learned Magistrate had held that the complainant was a mere housewife and had not produced her account books or income-tax returns and could not have advanced a huge sum of Rs.12,50,000/- without taking any other documents. He had also referred to a decision of this Court in Sanjay Mishra v. Kanishka Kapoor @ Nikki and Anr., reported in 2009 (3) Bom.C.R. (Cri.) 157 which in turn relies on a Judgment of the Supreme Court in Krishna Janardhan Bhat v. Dattatraya G. Hegde, reported in 2008 All MR (Cri.) 1164 (SC). 2. In Rangappa v.Mohan, reported in 2010 2 APPLN-253.11 Cri.L.J. 2871, the Supreme Court has held that presumption under Section 139 of the Negotiable Instruments Act extends to presumption about legally enforceable debt also. As far as non- production of income-tax returns or not informing the income-tax authorities or non- production of account books in itself cannot lead to an inference that the amount received, for which a cheque was issued, was not at all advanced or not recoverable. 3. In view of the above, leave granted. Appeal admitted. Call for the R & P.. Action under Section 390 of Cr.P.C. to follow. 4. The application accordingly stands disposed of. (R.C. CHAVAN, J.)