Judgment The appeal is filed against the Judgment and order of Criminal Complaint Case No. 320/1996 which was pending in the Court of Judicial Magistrate First Class, Nagpur. The trial Court has acquitted the respondent of the offence under section 138 of The Negotiable Instruments Act,1881. Both sides are heard and this Court has perused the original record. 2. The trial Court has acquitted the respondent on the ground that the complaint was not filed by the payee company in whose favour the cheque was issued. On this point, Section 142 of The Negotiable Instruments Act is relevant, the provision of which shows that for taking cognizance of such offence the complaint in writing must be filed by the payee or as the case may be the holder in due course of the cheque. The Apex Court has made interpretation of this provision in the case of National Small Industries Corporation Limited vs. State (NCT of Delhi) and others, (2009) 1 Supreme Court Cases 407. The Apex Court has laid down that a Company can be represented by an employee or even by a non-employee authorized and empowered to represent the Company either by a resolution or by a power of attorney. Admittedly, in the present case, the employee, who had signed the complaint, was not holding the power of attorney or any resolution made by the Board of Directors in his favour. Thus, the cognizance of the complaint could not have been taken by the Court. 3. In view of the procedure laid down for filing the complaint, nothing can be achieved by setting aside the Judgment. The cause of action took place in the year 1996 and so cognizance of the offence cannot be taken now. In view of this, no interference is warranted in the Judgment and order of the trial court and so the appeal stands dismissed.