to her by the State Bank of India, Main Branch, Railway Road, Rishikesh, District Dehradun. It was also certified by the bank that cheque no.254187 is the part of aforesaid series. This Court requested the learned counsel for the revisionist to place the photocopy of the cheque issued by Neelam Sethhi and her husband Raj Kumar Sethi for perusal of this Court. Both the cheques were placed by learned counsel before this Court. On comparison with naked eyes, it was revealed that Raj Kumar Sethi issued the cheque from the cheque book of his wife and Neelam Sethi issued cheque from the cheque book of her husband Raj Kumar Sethi. In other words, the husband and wife used the cheque books of their spouses, put their signatures on the same and issued cheques to the people with whom they transacted. The same was a tactic to befool and cheat the innocent people, in whose contact they came and transacted. Raj Kumar Sethi will take a plea that he did not issue any cheque from his cheque book and his wife Neelam Sethi will also take a plea that she did not issue any cheque from her cheque book. This tactic probably may work, or may not work, in cases under Section 138 of the Act, but the same will not help them (Neelam Sethi and Raj Kumar Sethi) from facing the trial for the offence of cheating and forgery under the Indian Penal Code, unless it is shown that they are the joint account holders, authorized to issue such cheques, which does not appear to be the case, for, otherwise, they would not have placed such certificates before this Court.