Complainant is a private limited company , paid professional fees to C.A. they have understanding that he will also join the project as promoter till company start commercial production work as consultant.As they mutually agreed C.A. issued the cheques to the company for the amount received in fee.
Due to some reasons director was not interested to compete the project.And among them dipute arises. Company deposited the cheques , cheque dishonoured, suit filed u/s 138, CASE AT EVIDANCE STAGE the C.A. asked the company to produce MOU account books , share application Form and all other documents . Director of the company refuesed to produced the same. Application under sec. 91 of Cr.P.C. rejected by the court stating that which is not in possession of the complainant can not be asked to produce.
Now how the presumption can be rebutted by adducing evidence and the burden of proof is on the C. A who wants to rebut the presumption. Which he can prove with the help of books , vouchers and other documents which are in the possession of the company.
NOW WHAT ACCUSED HAS TO DO ?
