JUDGMENT 1. All Backward Class Relief and Development Mission, a voluntary organization working for the economic development of the backward classes in different parts of West Bengal, by providing financial aid for self-employment, made a complaint in writing against the opposite party Nos. 1 and 2 alleging commission of offences punishable under section 406/420/506 of the Indian Penal Code, but the learned Court below dismissed the same with the following orders: "12.04.2007. Seen the complaint under section 406/420/506 IPC registered it. Heard considered. Perused the petition of complaint. Allegation is civil in nature. Hence, the case is dismissed under section 203 Cr.P.C." 2. Appearing for the petitioner the learned Counsel Mr. Joymalya Bagchi with Mr. Deep Chaim Kabir strenuously urged that it is one of the prerequisite that before making any order of dismissal under section 203 of the Code the Magistrate concerned must take into consideration the initial depositions of the complainant and his witnesses and the result of an enquiry or investigation under section 202 of the Code of Criminal Procedure, if any, but in the present case the learned Magistrate without examining the complainant and his witnesses made the order of dismissal and no reason for dismissal has been assigned. Mr. Bagchi takes this Court through the allegations made in the complaint in question and submitted that the learned Magistrate most erroneously held that that the allegations are civil in nature. According to him on the face of the allegations commission of the al1eged offence has been clearly made out. Thus, Mr. Bagchi submitted the order impugned cannot be sustained and be set aside. On the other hand, Mr. Dipanjan Chatterjee, the learned Counsel appearing on behalf of the accused/opposite party Nos. 1 and 2 submitted that even without disputing that a loan has been taken by the accuseds from the petitioner but it is an admitted position such loan was given under a written agreement and as such even if the accused persons fail to repay the loan then the only remedy available to the loanee is to approach the Civil Court. According to him on the face of the allegations made in the complaint, if at all, a civil dispute, can said to have been made out. He further submitted the impugned order is wholly justified and proper, which deserves no interference. Mr. According to him on the face of the allegations made in the complaint, if at all, a civil dispute, can said to have been made out. He further submitted the impugned order is wholly justified and proper, which deserves no interference. Mr. Barin Roy, the learned Counsel appearing on behalf of the State adopted the submission of Mr. Bagchi and according to him the allegations clearly discloses commission of criminal offences and the way the learned Magistrate dealt with the matter is wholly illegal. 3. The rival submissions of the parties are anxiously considered. Perused the impugned complaint as well as other materials on record. 4. In the instant criminal revision a decision of this Court is called for on the following questions; (a) Whether the order impugned is in accordance with the mandate of section 203 of the Code of Criminal Procedure? (b) Are the allegations civil in nature? 5. Before adverting to the rival contentions of the parties, it is essential to see what the provisions of section 203 of the Code has been laid down : "203. If, after considering the statements on oath (if any) of the complainant and of the witnesses and the result of the inquiry or investigation (if any) under section 202, the Magistrate is of opinion that there is no sufficient ground for proceeding, he shall dismiss the complaint, and in every such case he shall briefly record his reasons for so doing. 6. A bare reading of the aforesaid provisions left no controversy that although under the said provisions a Magistrate has ample power to dismiss a complaint in respect of which cognizance has been taken by him, however, such power is not unqualified. While exercising such power it is incumbent upon the learned Magistrate to take into consideration the statement of complainant and his witnesses recorded on oath, obviously not where such examination has been dispensed with under sub-section (a) of section 200 of the Code, as well as the result of enquiry and investigation under section 202. Even then without formation of an opinion that there is no sufficient ground for proceeding no complaint can be dismissed under section 203 of the Code of Criminal Procedure. 7. Undoubtedly, the order impugned has no match with the mandate of law. The approach of the learned Magistrate is wholly erroneous and illegal. Even then without formation of an opinion that there is no sufficient ground for proceeding no complaint can be dismissed under section 203 of the Code of Criminal Procedure. 7. Undoubtedly, the order impugned has no match with the mandate of law. The approach of the learned Magistrate is wholly erroneous and illegal. The learned Magistrate in utter disregard to the mandatory provisions of section 203 of the Code dismissed the complaint without recording the initial deposition of the complainant and his witnesses, although such examination has not been exempted under section 200(a) of the Code. The impugned order also suffers from another patent and manifest illegality. The learned Magistrate dismissed the complaint by merely recording "the allegations are civil in nature" overlooking the mandate of law that dismissal of a complaint must always be preceded by recording of reason may be in brief. Recording of reason in brief does not mean mere recording of conclusion. It requires to unfold the materials which is the foundation for arriving at such a conclusion. Reasons are life links between mind of the decision taker to the controversy in question and the decision or conclusion arrived at. Right to reason is an indispensable part of a sound judicial system. Reasons must be sufficient to indicate an application of mind to the matter before Court and also enable the affected party to know why the decision has gone against him. It is one of the salutary requirement of natural justice the order made must spelt out the reason. However, in the instant case, no reason even briefly has been assigned by the learned Magistrate as to why he has come to the conclusion that dispute is civil in nature. Simply because the dispute arises out of non-fulfillment of the terms of an agreement by a party that does not necessarily mean that such dispute is essentially civil in nature. Merely because an act has a civil profile that does not mean the same is denude of its criminal outfit. Since the dispute arises out of a loan transaction covered under a written agreement that does not mean the offence of cheating would elude from such transactions. The real test is to see whether on the face of the allegations, without disputing the correctness of the same, a criminal offence has been made out or not. 8. Since the dispute arises out of a loan transaction covered under a written agreement that does not mean the offence of cheating would elude from such transactions. The real test is to see whether on the face of the allegations, without disputing the correctness of the same, a criminal offence has been made out or not. 8. Having regards to the allegations made in the complaint it cannot be said that the dispute in question is purely civil in nature. The allegations are categoric that the accused/opposite party No. 1 obtained a loan from the complainant, All Backward Classes Relief and Development Mission, a voluntary organization, on a false representation that the said loan amount would be utilized for idol decoration business and would be paid within certain stipulated period in instalments. However, after having obtained the said loan the accused utilized the said amount for a purpose other than for idol decoration business and the loan amount has never been returned. It is also the further case of the complainant in the loan application the accused persons gave false information and reference about their landed properties. Thus, by no stretch of imagination it cannot be said on the face of the allegations contained in the complaint no criminal offence has been disclosed. It may be that after recording of the initial deposition of the complainant and his witnesses and making any enquiry or investigation under section 202 of the Code the learned Magistrate may come to a conclusion that there is no sufficient ground for proceeding against the accused persons. 9. For the foregoing reasons, the order impugned cannot be sustained and accordingly set aside. The complaint in question is restored to the file of the learned Magistrate and he is directed to proceed with the matter from the stage of taking cognizance in accordance with law as prescribed in Chapter 15 of the Code of Criminal Procedure and then come to his independent conclusion in accordance with law. The learned Magistrate is directed to take up the matter for consideration in accordance with law within a fortnight from the date of communication of this order. The learned Magistrate is directed to take up the matter for consideration in accordance with law within a fortnight from the date of communication of this order. It goes without saying, I have not gone into the merits of the allegations made in the complaint in question and whatever has been observed in this judgment only to decide the points raised by the learned Counsels of the parties and same must not be construed as my opinion on merits. It may be noted during the hearing of this case Mr. Dipanjan Chatterjee, the learned Advocate for the opposite party No.1 came out with an offer to return the loan money to the complainant and to get the matter compromised. However, Mr. Bagchi submitted he has no instruction in this regard. Since, the offences involved are all compoundable, it needs no mention if the parties are so advised they may move the Court below for compounding in accordance with law. The criminal revision succeeds and stands allowed. Criminal Section is directed to deliver urgent Photostat certified copy of this judgment to the parties, if applied for, as early as possible. Ashim Kumar Roy, J.: Appeal allowed.