Taluk, on 22.07.2014 for Rs.38.00 crores. As on the date of the agreement, the petitioner-accused received Rs.5.00 crores as advance and subsequently, he received Rs.6.00 crores and thereafter, he received some more amount towards the developmental charges, totally, he received Rs.15.00 crores, but he did not execute the sale deed for one or the other reason. Later, the complainant came to know that the petitioner has already entered into an agreement with one K.S. Suresh, who has filed suit a suit against the petitioner in O.S. No.4024/2015, which is pending, and suppressing the fact of pending litigation, the petitioner entered into the sale agreement with the complainant. It is also alleged that after the proper verification, the complainant came to know that the petitioner-accused required to pay income tax for the very same property. As per the order of the income tax authorities, the petitioner-accused consented for selling or alienating the said property. Such being the case, the petitioner-accused has cheated the complainant. After the receipt of the complaint, the police registered the FIR, which is under challenge.