NARAYAN R. Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) Heard the learned counsel for petitioner and the learned High Court Government Pleader for respondent- State and perused the material on record.

(2.) This petition is preferred under Sec. 438 of Cr.P.C. by petitioner/accused No.1 in Crime No.48/2023 of Halasurgate Police Station, registered for offence punishable under Ss. 120B, 409, 420, 465, 468, 471 and 473 of IPC.

(3.) It is averred in the complaint lodged by the Accounts Administrative Sheristedar, Court of Chief Judicial Magistrate, Bengaluru Rural District, Bengaluru, that the Indian Audit and Accounts Department, Office of the Principal Accountant General, Audit-II, Karnataka, Bengaluru, have conducted audit of Books of Accounts of the office of Chief Judicial Magistrate, Court, Bengaluru Rural District, Bengaluru, for the period from 2019-20 to 2021-22 and submitted an interim report stating that there is possible embezzlement of Government receipts amounting to Rs.1.73 Crore. Further, as per the order of the Principal District & Sessions Judge, Bengaluru Rural District, Bengaluru, the officials of the Accounts branch of the District Court and the Court of Chief Judicial Magistrate, Bengaluru Rural District, Bengaluru have conducted a review of the accounts for the said period by comparing the Bank challans generated for depositing the amount of fine and penalty, cash security, Court fee, process fee, copying charges, etc., on every day/month along with KTC 25 Form maintained by District Treasury, wherein it was noticed that there is a huge difference between the Court receipts and Treasury receipts as per KTC 25 challan. The difference of amount for the financial year April 2019 to March 2020 is found to be Rs.2,28,10,555.00; for the financial year April 2020 to March 2021 is found to be Rs.61,33,207.00; and for the financial year from April 2021 to March 2022 is found to be Rs.71,00,624.00. Further, a preliminary enquiry was conducted by the learned Chief Judicial Magistrate, Bengaluru Rural District, Bengaluru as directed by the learned Principal District and Sessions Judge, Bengaluru Rural District, Bengaluru, which revealed that petitioner, working as Accounts Sheristedar during the said period has deputed several workers in the Court, now arrayed as accused Nos.2 to 7, to deposit the amount collected under various heads as stated above to the Treasury through branches of State Bank of India. Further, the Office of the Indian Audit and Accounts Department, the Principal Accountant General, Audit-II, Karnataka, Bengaluru, has also submitted a draft note on embezzlement of Government receipts dtd. 27/2/2023 and confirmed about possible embezzlement of Rs.2.27 Crore.