admitted by the complainant, and the said challan refers to boilers with accessories and other old machinery for reconditioning and repair, to be returned, as well as, date of the said challan i.e. 11-6-1996 is very material since very complaint of the complainant refers to the said date i.e. 11-6-1996, on which date, the accused allegedly took the material worth Rs. 2,00,000/- on credit. Moreover, it is also curious to note that even assuming the contention of the complainant, that the transaction pertain to 11-6-1996, without admitting it, then the question arises, how the cheque in question, was issued after substantial period of one and half year i.e. on 30-1-1998, towards part payment of the said transaction. Having cumulative effect of the averment in the complaint, in respect of the transaction dated 11-6-1996, then challan dated 11-6-1996 i.e. Exhibit 24, disputed cheque in question, of alleged transaction for Rs. 50,000/- and its covering letter dated 30-1-1998 i.e. Exhibit 21, issued by the son of the accused, namely, Ashish Tanna, making reference therein, that the said cheque in question, of Rs. 50,000/- was drawn towards the sale of 2 Boilers to M/s. Kanva Hydro-chem Ltd., Ankleshwar, it is apparently clear that the disputed cheque in question, was issued for different transaction and not towards any business dealing between the complainant and accused, and hence, it is further apparently clear that the accused has rebutted the presumption raised against him under Section 139 of the