Negotiable Instruments Act, 1881; S.138 ---- Complainant and accused both are working in Government College ----- Both are governed by the Government Servants’ Conduct Rules which prescribes the mode of lending and borrowing ----- Nothing on record to show that the prescribed mode has been complied with ----- Disputes concerning the source of fund of the complainant ------ Non Disclosure of the amount to Income Tax authority though the complainant is a regular Assessee ----- Complainant did not produce Bank Statement ----- The trial court took into account the testimony of the wife of the complaint in another criminal case arising under Section 138 of the N.I. Act in which she has stated that the present appellant/accused had not taken any loan from her husband ----- Acquittal of accused confirmed.