Punjab State Warehousing ... vs M/S Sh.Durga Ji Traders & Ors

The Supreme Court held that the dismissal of a private complaint under Section 482 of the Code of Criminal Procedure, 1973, for non-appearance of the complainant constitutes an acquittal of the accused under Sections 406 and 409 of the Indian Penal Code, 1860. The Court emphasized that the complainant's exemption from personal appearance does not negate the requirement for the complainant to be present or to seek a fresh exemption when necessary. The High Court's dismissal of the petition for restoration was upheld, affirming that the earlier dismissal had become final and could not be reviewed.