ORDER 1. When the appeal was called, learned counsel for the appellant was absent. However, regard being had to the nature of the judgment and order passed by the High Court, we thought it appropriate to take the assistance of Mr. K. Ramamoorthy, learned senior counsel, who immediately agreed to assist the Court. 2. We have heard Mr. K. Ramamoorthy, learned senior counsel for the appellant and Mr. Manish Tiwari, learned counsel for the respondent. 3. At this juncture, Mr. Siddhant Kohli, learned counsel also appeared on behalf of the appellant and assisted us. 4. The appellant stood charged for commission of the offence punishable under section 138 of the Negotiable Instruments Act, 1881. The trial Court, analysing the materials brought on record, acquitted the accused/appellant. 5. On an appeal being preferred, the High Court vide impugned judgment and order, reversed the judgment of acquittal and convicted the appellant, sentencing him to pay a fine of Rs. 1,60,000/- (Rupees one lakh sixty thousand only), in default whereof, to suffer simple imprisonment for five months. 6. It is submitted by Mr. K. Ramamoorthy, learned senior counsel alongwith Mr. Siddhant Kohli, learned counsel appearing for the appellant that the High Court has not ascribed appropriate reasoning and the judgment is erroneous, for the High Court has proceeded on the basis of certain assumptions. 7. Learned counsel for the respondent has refuted the said submission. 8. To appreciate the aforesaid submission, we have carefully perused the judgment and order of the High Court and bestowed our consideration to appreciate the same. On a studied scrutiny we find that the High Court has not analysed the evidence and assumed certain facts, as if they have been proved and proceeded to unsettle the judgment of acquittal. This is absolutely an erroneous approach to overturn the judgment of acquittal. 9. In view of the aforesaid analysis, we allow the appeal and set aside the judgment and order of conviction passed by the High Court and remand the matter back to the High Court to decide the same in accordance with law, with a request to dispose of the same within six months.