One Criminal Case is going for cheating U/S 467/ 468, 34 in which a Pvt Ltd company filed a complaint for cheating in the year 2006 now the trial is going and the first witness is giving jubani in which we the advocate has asked for the amount which they have shown in fir is reflected in balance sheet the witness say no but actually the auditor has writen that no fraud has found during the accounting year can jugde pass order if documentary evidence produce last that No Claim No order will passed as no fraud mentioned in balance sheet