Negotiable Instruments Act, 1881–Sec. 138, 139–Rebuttal of presumption–Admission of complainant that he had not mentioned anything about the accused having issued these two cheques in complaint–Nothing was stated by complaintant as regard to fate of the earlier two cheques which were allegedly issued by appellant–Non-disclosure of the fact pertaining to the earlier two cheques and the steps, if taken any for the recovery was again a material consideration which indicated that there was a doubt in regard to transaction–First appellate Court was justified in recording the findings of acquittal–Impugned judgment passed by High Court deserves to be set aside.