JUDGMENT Sureshwar Thakur, J. - The instant appeal, becomes, directed, by, the complainant/appellant herein, against, the verdict of acquittal pronounced by the learned trial court, upon, Complaint No.164/3 of 2008. 2. The facts relevant to decide the instant case, are, that, the, Supertreads, is, the, sole proprietorship concern of Shri Sanjay Sood. According, to, the complainant, he runs the business of retreading, of, tyres at Taradevi, Shimla, and, Village Chammla, Darlaghat, Distric tSolan. It has been averred that accused has business dealings with the complainant, and, he has a credit account with the complainant. The accused has been making part payments in the said credit account from time to time. In order to partly discharge the outstanding liability on account of services rendered by the complainant, the accused issued cheque No. S/B0860872, drawn at the Jogindra Central Co-op. Bank, Extension counter JGC Bank Mangoo, for, an amount of Rs.27,025/- in favour of the complainant. The complainant presented the said cheque for encashment through its banker PNB Anaj Mandi, Shimla, which was sent to the banker of the accused for collection but vide cheque returning memo dated 12.04.2018, the banker of the accused returned the cheque dishonoured with endorsement "Drawer has stopped the payment". On receiving the information qua the dishonour of cheque through his banker on 25.5.2008, the complainant issued legal notice to the accused vide registered post dated 1.6.2008, on the correct address of the accused, calling upon him to make the payment of cheque amount within 15 days. It has been averred that despite the receipt of the legal notice, the accused failed to make the payment of the cheque amount within the statutory period. Hence, the present complaint. 3. The learned trial Court, on, finding sufficient material on record, to proceed against the accused, hence, issued notice to the accused. On his appearance before the learned trial Court, notice, of, accusation, for, his committing, an, offence punishable, under, Section 138, of, the, Negotiable Instruments Act, stood put, to, him. In proof, of, the, case, the, complainant examined himself, as, a, witness. On conclusion, of, recording, of, the, complainant's evidence, the, statement, of, the, accused, under, Section 313, of, the, Code, of, Criminal Procedure, became, recorded, by, the, learned trial Court, wherein, he, claimed innocence, and, pleaded false implication. In defence, the, accused examined one witness. 4. In proof, of, the, case, the, complainant examined himself, as, a, witness. On conclusion, of, recording, of, the, complainant's evidence, the, statement, of, the, accused, under, Section 313, of, the, Code, of, Criminal Procedure, became, recorded, by, the, learned trial Court, wherein, he, claimed innocence, and, pleaded false implication. In defence, the, accused examined one witness. 4. On an appraisal, of, the, evidence, on, record, the, learned trial Court, returned findings, of, acquittal, in, favour, of, the, accused/respondent herein. 5. The learned counsel appearing, for, the, complainant/appellant herein, has, concertedly, and, vigorously contended, qua, the, findings, of, acquittal recorded, by, the, learned trial court, standing, not based, on, a, proper appreciation, by it, of, the, evidence, on, record, rather, theirs standing sequelled, by, gross misappreciation, by, it, of, the, material, on, record. Hence, he, contends, qua, the, findings, of, acquittal warranting reversal, by, this Court, in, the, exercise, of, its, appellate jurisdiction, and, theirs standing replaced, by, findings, of, conviction. 6. On the other hand, the, learned counsel appearing, for, the, accused/respondent herein, has, with considerable force, and, vigour, contended, qua, the, findings, of, acquittal recorded, by, the, learned trial court, rather, standing based, on, a, mature, and, balanced appreciation, by, it, of, the, evidence, on, record, and, theirs not necessitating, any interference, rather theirs meriting vindication. 7. Cheque bearing No. S/B 0860872, carrying therein a sum of Rs.27,025/-, and, as becomes embodied, in, Ex.CW1/A, on, presentation, by, the, complainant, before, the banker concerned, rather became declined, to be, honoured, as, becomes, evident, from, Ex.CW1/E. The complainant, is, the holder, in, due course, of, the, afore dishonoured negotiable instrument, and, hence becomes empowered, to, make apposite capitalization(s), from, the statutory presumption, as, becomes embodied, in, Section 139, of, the, Negotiable Instruments Act, provisions whereof, stand, extracted hereinafter:- "139. Presumption in favour of holder.-It shall be presumed, unless the contrary is proved, that the holder of a cheque received the cheque of the nature referred to in section 138 for the discharge, in whole or in part, of any debt or other liability." (a) wherein, it becomes enshrined, qua, upon, no efficacious thereto rebutting discharging evidence, becoming, adduced, hence, by, the, respondent/accused, (b) thereupon, its issuance, becoming statutorily construable, to be, hence, working, an, inevitable inference, qua, hence, its becoming issued, obviously towards, the, apposite satisfaction, of, a legally enforceable debt or other liabilities, subsisting, inter se, the, accused, and, the complainant. 8. The afore rebuttal, or, discharging evidence, can become, comprised, in, the, respondent/accused, meteing, apposite suggestions, hence, during, the, course, of, the, cross-examination, of, the complainant, and/or, his adducing, the, apposite evidence, in, his defence. The learned trial Court, upon, its placing reliance, upon, a decision, of the Hon'ble Apex Court, rendered, in, a case titled, as, Raj Kumar Khurana vs. State of (NCT of Delhi) and another, (2009) 6 SCC 72 , (a) wherein, it becomes expostulated, vis-a-vis, the, afore statutory presumption, as, works, vis-a-vis, the, holder, of, the, negotiable instrument, hence, in, due course, rather becoming, per se rebutted, upon, the, apposite negotiable instrument, becoming proven to be lost, (b) hence, in tandem therewith, it, made, an, order, of, acquittal, upon, the respondent/accused. For, the, reasons, to be, assigned hereinafter, the, afore reliance placed, upon, the, afore verdict, of, the, Hon'ble Apex Court, is, a sequel, of, a grossest misunderstanding, of, the, apposite expostulation, of, law, embodied therein, and, the, afore misunderstanding arises, from, the, factual scenario prevailing therein, being completely contradistinct, vis-avis, the, factual scenario prevailing hereat, (c) inasmuch, as, in, the, verdict supra, rendered, by, the, Hon'ble Apex Court, in, Raj Kumar Khurana's case supra, there became hence evidence adduced therein qua the apposite negotiable instrument, becoming provenly lost, whereas, for, the, reasons, to be, assigned hereafter, hereat there is no adduced cogent evidence, vis-a-vis, Ex.CW1/A, becoming provenly lost, (d) hence, no succor can become drawn from the verdict of the Hon'ble Apex Court, rendered, in Raj Kumar Khurana's case supra, (e) conspicuously when, during, the, course, of, cross- examination, of, the, complainant suggestions rather became meted to him, vis-a-vis, Ex.CW1/A becoming handedover, by, the, accused, to, the, staff maintained, by, him, in its/his Darlaghat unit, inasmuch, as, it becoming handed over to one Puran Dutt. Needless to say that, the afore suggestions, do, emphasisingly underscore qua hence the defence acquiescing, vis-a-vis, Ex.CW1/A, rather than it being lost, it becoming handedover, to, one Puran Dutt, an, employee, of, the, complainant. (f) Furthermore, thereonwards, with, the, accused also not denying, vis-a-vis, all, the, scribings, in, words, and, figures, as, embodied, in, Ex.CW1/A, becoming authored, by, him, nor when he contest, vis-a-vis, his signatures borne, in, Ex. CW1/A, being, unauthentic. The inevitable sequel thereof, is, more particularly, when thereafter, also, the, respondent/accused, failed, to, recourse, the, mechanism, encapsulated, in, Section 45, of, the Indian Evidence Act, inasmuch, as, qua all the scribings, in words, and, figures rather occurring in Ex.CW1/A, and, also the signatures borne therein, all, becoming not authored, by, him, and, hence, the learned trail court rather transmitting them, to, the, handwriting expert, for comparison becoming made, by, the, expert, inter se, his admitted handwritings, and, signatures, vis-a-vis, the apposite disputed handwritings, and, signatures. Reiteratedly, the afore omissions, to, make the afore recoursing, hence, by the accused, constrains a conclusion qua his hence admitting qua all the scribings in words, and, figures, as, borne, in, Ex.CW1/A, becoming authored by him, and, also his acquiescing, vis-a-vis, his authentic signatures also becoming borne therein. 9. Be that as it may, even though, the, accused, has placed reliance, upon, Ex. 9. Be that as it may, even though, the, accused, has placed reliance, upon, Ex. Dx, containing echoings, vis-a-vis, Ex.CW1/A becoming lost, hence the banker concerned, becoming requested to not honour the afore exhibit, (i) nonetheless, veracity, of, the, afore echoings, as, borne therein, becomes rather underwhelmed or eroded, vis-a-vis, their vigour, in, the, face, of, the, afore suggestions becoming hence meted, to, the, complainant, during, his, becoming cross-examined, hence, by, the, defence counsel. Since, the, afore statutory presumption, is, hence workable, vis-a-vis, the complainant, and, when also, the, afore statutory presumption, hence, remained undisplaced, by, any cogent rebuttal evidence becoming adduced, by, the, respondent/accused, (ii) besides when no cogent evidence becomes adduced, vis-a-vis, the, complainant, despite, no subsisting legal enforceable debt or liability, erupting, inter se, both, yet, rather Ex.CW1/A becoming issued merely, as, a security, (iii) thereupon, it becomes unflinchingly concludable, vis-a-vis, the, issuance of Ex.CW1/A, by, the, accused, in, favour, of, the, complainant, being towards, the, discharge(s) therethrough, vis-a-vis, the, apposite contractually enforceable debt or other liability, and, appertaining, to, the, expenditure, of, retreading of tyres, as, conducted, in, the, unit, of, the, complainant. 10. For the reasons which have been recorded hereinabove, the instant appeal is allowed, and, the verdict impugned before this Court is set aside. Consequently, the respondent/accused, is, convicted, for, his committing, an, offence punishable, under Section 138, of, the, Negotiable Instrument Act. The accused/respondent be produced before this Court on 27.02.2020 for hearing him, on, the quantum of sentence. All pending applications also stand disposed of.