(1.) These are appeals against the judgment of the High Court of Calcutta convicting the appellants on charges of conspiracy to cheat the Government and of bribery. The facts so far as they are material, may be briefly states. The appellant, S. K. Dutt, carried on business as a building contractor under the name and style of British India Construction Company. This firm had a branch at Asansol which was, at the material dates, in charge of the appellant, J. K. Bose. In May 1942, the military took up construction of dumps and roads in this area, and the appellant, R. W. Mathams, who was the Garrison Engineer at Asansol, was put in charge of it, and the appellant, P. C. Ghose, was functioning as overseer under him. On or about 10th May 1942, an order was placed with S. K. Dutt for the construction of Dumps at a place called Burnpur near Asansol. The works were executed in June and July 1942, and sums amounting to Rs. 1,74,000 were paid to S. K. Dutt on account therefor. The case for the prosecution is that this amount was due to him for works actually done, by about Rs. 56,000 and that with a view to avoid the refund of this excess, the appellants entered into a conspiracy, under which S. K. Dutt was to prefer a claim for construction of roads purported to have been carried out in execution of an order which R. W. Mathams was to issue; P. C. Ghose was to measure the road so claimed to have been constructed, and the bill was to be passed for an amount exceeding what had actually been paid. In accordance with this scheme S. K. Dutt wrote Exhibit 19 on 26-1-1943 claiming payment for "additional work within the store dump area"; R. W. Mathams passed an order bearing date 7-7-1942 (Exhibit 10), placing an order with S. K. Dutt for the construction of roads; P. C. Ghose prepared the final bill, Exhibit 6, for Rs. 1,89,458-14-0 on 15-3-1943, and the same was passed by R. W. Mathams. It is stated for the prosecution that the road alleged to have been constructed by the appellant, S. K. Dutt, were, in fact, constructed by the military, and that the order of R. W. Mathams bearing date 7-7-1942 was in fact, brought into existence sometime in March 1943. It is further stated for the prosecution that as consideration for passing the above bill, a bribe of Rs. 30,000 was agreed to be paid to R. W. Mathams and to P. C. Ghose that S. K. Dutt sent that amount by cheque to J. K. Bose on 16-3-1943, and that on 17-3-1943 R. W. Mathams was paid Rs. 18,000 and P. C. Ghose, Rs. 12,000 as illegal gratification. The appellants were accordingly charged with conspiracy to cheat the Government and bribery.
(2.) The appellants denied the conspiracy. They states that the roads had, in fact, been constructed by S. K. Dutt. With reference to the cheque for Rs. 3,000 the case of S. K. Dutt and P. C. Ghose was that the amount was required for payment to sub-contractors, who had constructed the roads under S. K. Dutt, and that it was, in fact utilised for that purpose. They produced Exhibit 27 series, which are receipts purporting to have been signed by the several sub-contractors.
(3.) The Special Tribunal which tried the case, delivered its judgment on 9-5-1946 acquitting the appellants on the charge of conspiracy but convicting them for the offence of bribery. Appeals against this judgment were taken to the High Court of Calcutta, by the appellants against their conviction on the charge of bribery and by the Government against the acquittal on the charge of conspiracy. By their judgment dated 14-7-1947 the learned Judges (Cough and Ellis, JJ.) dismissed the appeals of the appellants, and allowed that of the Government. In the result, the appellants stood convicted on the charges both of conspiracy and bribery.