nia s. 138 and 139 – Allegation that the partnership firm between the complainant and the accused was dissolved and amount covered under the cheque represents the share of the complainant arrived at on the settlement of accounts – Even though the complainant adduced sufficient evidence on the point of formation of firm, running business and on the point of dissolution of firm, he falls short in proving the case of settlement of accounts and arrival of share amount – Unless that is done, liability cannot be fastened on the accused.