STATE OF ANDHRA PRADESH Vs. Y BASAVADEVUDU

JUDGEMENT

(1.) These appeals by grant of special leave are directed against the judgment of the Andhra Pradesh High court dated 11/07/1980 in Criminal Appeal Nos. 459 and 700 of 1978.

(2.) Y. Basavadevudu (in short 'a-l') and S. Subba Rao (in short 'a-2') accused-respondents were tried for offences under S. 409, 467, 471 and 477-A of the Indian Penal Code The learned Assistant Sessions Judge, Khammarn found both the accused persons guilty for the above offences and awarded various terms of imprisonment and fine for the aforesaid offences. The accused persons aggrieved against their conviction and sentence filed appeals before the High court. The High court by its judgment dated July 11, 1980 gave benefit of doubt and acquitted the accused persons of all the charges levelled against them. Fine, if paid, was directed to be returned to the accused persons. The State of Andhra Pradesh aggrieved against the order of acquittal has come before this court by grant of special leave.

(3.) The prosecution story is that A-l was Sub-Treasury Officer (hereinafter referred to as the 's. T. O. ') and A-2 was working as shroff in the non-banking Sub-Treasury at Venkatapuram. The said non-banking Sub-Treasury was converted into a banking Sub-Treasury from 18/06/1973 by an order of the Finance Department dated 14/06/1973. A-l who was working as S. T. O. reported to the then District Treasury Officer (Public Witness 14 that the key was stuck up in the Reserve Bank of India chest and as such it was not possible to convert the Sub-Treasury into a banking Sub-Treasury on the above date. The government, therefore, issuedanother order and the Sub-Treasury Venkatapuram was converted into a banking Sub-Treasury in the afternoon of 17/07/1973. After some time the Accountant-General of Andhra Pradesh at Hyderabad as well as the a Reserve Bank of India office at Madras detected that seven demand drafts alleged to have been issued by the Reserve Bank of India were encashed on 16/07/1973 and 17/07/1973 in the Sub-Treasury of Venkatapuram. It was found that no such demand drafts had at all been issued by the Reserve Bank of India office Madras for being encashed at the Sub-Treasury at Venkatapuram. In fact, altogether different drafts were issued relating to other places outside the State of Andhra Pradesh and except the serial numbers, all other particulars, namely, the date, amount, name of the payee etc. were not at all tallying with the payment certificate sent by the then Sub-Treasury Officer (A-1. It was found that there was an embezzlement to the tune of Rs. 1,22,500. 00 out of the cash of the Sub-Treasury and all entries with regard to the payment of such amount and the signatures of the payees in token of receipts of money were all fake and forged by the accused persons. It may be stated that Public Witness 18 Shri N. Venkata Swamy who was working as Upper Division Accountant-cum-Double Lock Officer, in the Sub-Treasury Venkatapuram at the relevant time was granted pardon and declared an approver by the District Magistrate.