JUDGMENT 1. - This misc. petition has been filed against the order of the learned Sessions Judge, Anupgarh dated 26.11.2008 whereby the order of the learned Additional Chief Judicial Magistrate, Anupgarh dated 18.05.2002 was confirmed in which cognizance was taken against the present accused petitioner under Sections 420 and 406 IPC on account of withholding the payment of Rs. 7,27,092.32. However, on account of withholding the payment of Rs. 9,45,011/- was made. Police investigated the matter and submitted FR by treating the matter to be of civil nature for which the complainant can proceed with civil remedy but on the protest petition, learned Magistrate took cognizance. 2. Having perused the orders of the learned Magistrate as well as the order of learned Additional Sessions Judge, it appears that it is purely a matter of civil nature because the company was declared sick and merely on the basis of the statements of Sunder Singh-C.W. 1 and Sohan Singh-C.W. 2, the cognizance was taken. There is no allegation of dishonest misappropriation or conversion of the money for the use of accused as defined under Section 405 IPC or of cheating defined under Section 417 IPC. 3. When the matter is of civil nature, the cognizance under Section 420 and 406 IPC cannot be taken. The orders of both the courts below appear to be an abuse of the process of law. 4. Consequently, this misc. petition is allowed. The order of taking cognizance against the petitioners Suresh N. Mehta and Rohit M. Mehta are set aside and the FIR No. 270/99, PS Anupgarh is quashed.Petition Allowed. *******