STATE OF PUNJAB Vs. SARWAN SINGH

JUDGEMENT

(1.) This appeal by special leave is directed against the Judgment of the Punjab and Haryana High Court dated 8th April, 1980 by which the respondent Sarwan Singh was acquitted of the charge under S. 406 of the Indian Penal Code. It appears that the respondent-accused was charged under S. 406 of the Penal Code for misappropriating the amounts deposited with him as a cashier of the Tanda Badha Co-operative Society, District Patiala. The challan was presented against the accused on the 13th October, 1976. The trial Court after recording the evidence acquitted the respondent of the charge under S. 408 but convicted the respondent of the charge under S. 406 and sentenced him to rigorous imprisonment for one year and to pay a fine of Rs. 1,000/- The respondent then filed the appeal to the High Court which allowed the appeal and acquitted the respondent mainly on the ground that the prosecution launched against the respondent was clearly barred by limitation under Ss. 468 and 469 of the Code of Criminal Procedure. The High Court was of the view that the charge-sheet clearly shows that the embezzlement is said to have been, committed on 22nd August, 1972 and the audit report, through which the offence was detected is dated 5th January, 1973. Taking any of these dates, the prosecution was barred by limitation under S. 468 (2) (c) of the Code. In our opinion, the High Court has taken the correct view of the law.

(2.) Section 468 (2) (c) may be extracted thus:

(3.) Section 469 (1) (a) and (b) may be extracted thus: