(A) Negotiable Instruments Act, 1881Sections 138, 141 and 142—Criminal Procedure Code, 1973, Section 482—Cheque dishonour— ‘Account Blocked'—The accused facing proceedings before Company Tribunal—Even otherwise, there is no conflict between the parties regarding the material facts including the proceedings before the NCLT and its consequences—Therefore, by virtue of the said order, the authority and control of the account holder over the account ceased to exist—Offence u/s 138 not made out—Proceedings quashed. (Para 7, 22, ) (B) Negotiable Instruments Act, 1881 Section 138—Dishonour of cheques—Proviso—Scope and ambit of—The expression "account maintained by him" as appearing in S. 138 of NI Act carries great significance and ...