The principles enunciated from the above-quoted
decisions clearly show that for proceedings under Section
156(3) of the Code, the must disclose relevant
material ingredients of Sections 405, 406, 420 read with
Section 34 IPC. If there is a flavour of civil nature, the same
cannot be agitated in the form of criminal proceeding. If there
is huge delay and in order to avoid the period of limitation, it
cannot be resorted to a criminal proceeding.