GOPINATHAN Vs. STATE OF KERALA

JUDGEMENT

(1.) Cri. R. P. 250 of 1961 is filed by the second accused in Calendar Case 110 of 1960 on the file of the Additional First Class Magistrate, Ernakulam and Cr. R. P. 270 of 1961 is by the first accused.

(2.) The first accused was a clerk in Aspinwall Company (Private) Limited, Fort Cochin (hereinafter referred to as the Company). The second accused was a dealer supplying coir yarn to the company. The charge against the first accused was that on 22-4-58 he made a false entry of Rs. 371.25 instead of Rs. 123.75 for the value of one bale of coir yarn supplied by the second accused to the company; secondly that he made an entry of Rs. 77.18 against the correct amount of Rs. 74-91 being the skeining allowance; and thirdly that he made a false entry in the final statement of accounts of contract No. 24, that Rs. 1348.87 had been carried over to contract No. 13 which in fact was not done and thereby dishonestly induced the company to part with Rs. 1598.64 in favour of the second accused. The accused were tried by the Additional First Class Magistrate. The first accused was found guilty and convicted for the offence of cheating under S. 417 I. P. C., and also for falsification of accounts punishable under S. 477-A I. P. C. The second accused was convicted for abetment of the abovesaid offences. The appeals filed before the Sessions Judge of Ernakulam having proved unsuccessful, the accused have come up to this court in revision. These two revision petitions were heard together and as they arise out of the sane judgment, one common order is passed in respect of these two revision petitions.

(3.) A few facts have to be stated to understand the case. The first accused, as stated already, was a clerk in charge of the coir yarn purchase department in the company and the second accused was a dealer who used to supply coir yarn to the company. PW. 1 Thomas Kurian was the Executive Assistant of the company, P. W. 7 Mr. Hopkins was the general Manager and Pw. 9 Mr. Peacock was the manager of the coir yarn department. Since 1949 the first accused had been a clerk in the company. The second accused had executed several contracts for the supply of coir yarn in his own name as well as in the name of some others. When contracts are concluded the first accused gets the signature of the dealer in the contract forms. He maintains the coir yarn dealers' account book, and the details of the contract are entered in that book. In pursuance of the contract the dealer unloads the coir yarn. The yard clerk takes an estimate of the out-turn and enters in the register the net quantity less wastage. After initialling it, the register is passed on to Mr. Williams. He inspects the yarn, forms his own estimate and after making corrections, if any, sends it to the first accused. On that the first accused makes an advance payment to the dealer. He calculates the advance payment at the rate of Rs. 5/- less per candi, totals it up and prepares a katcha receipt initialling. He then enters all the details in the coir yarn dealers' account book. For the advance to be paid he prepares a cash voucher and initials it and after obtaining the dealer's initials he sends the katcha receipt, the dealers' account book and the cash voucher to either Pw. 1 or to Mr. Peacock. They are supposed to verify it and after their approval it is sent back to the first accused and cash payment is made to the dealer by the cashier. The yarn is then processed in the yard. For each katcha receipt, a pucca receipt is prepared at the yard. After the entire yarn relating to the contract is thus unloaded and processed a pucca receipt is sent to the first accused and on receipt of the same the first accused will consolidate tlig same and tabulate it as per the grade.