R SANKARA KARUPPASAMY Vs. STATE

JUDGEMENT

(1.) THE summary of the prosecution case is as follows:

(2.) AFTER the prosecution evidence was over, the accused was questioned under Section . Cr.P.C. as to the incriminating circumstances available in prosecution evidence. He denied the complicity to the offences. He neither examined any witness nor marked any document on his side. The Trial Court, after analyzing the evidence on record, convicted the accused under Section 7 and . r/w . of P.C. Act and sentenced him to undergo R.I.for three years for each offence and and to pay a fine of Rs.1,000/- (Rupees one thousand only) for each offence in default to undergo R.I. for six months for each offence and ordered to run the sentence concurrently. Aggrieved against the judgment of the court below, the accused has preferred this appeal.

(3.) P.W.4 was working as Tahsildar in Sattur Taluk office during the relevant period, who says about the procedure being adopted in the matter of granting solvency certificate to the applicant. She says that the application for the valuation certificate of the engineer should be given to the tahsildar office and the Tahsildar would forward the same to the Revenue Inspector, who in turn would enquire V.A.O as to the property valuation and prepare a report and send the same to the Tahsildar and thereafter the Tahsildar would issue solvency certificate. But in this case on the date of presenting the application by P.W.3 itself i.e., on 14.10.1998, the V.A.O has issued the property valuation certificate in the form of recommendation putting date as 14.10.1998. But it has been subsequently altered as 26.10.2011. P.W.8 V.A.O categorically says in his evidence that he has issued Ex.P.20 report on 14.10.98 itself but the numericals '14' have been altered as '26' and he does not know who has made the alteration and that he did not alter the numbers. He has deposed that he issued the report Ex.P.20 on 14.10.98 itself and not on 26.10.1998. On the strength of the above evidence coming out from P.Ws.3 and 8, it is seen that P.W.3 gave application on 14.10.1998 and P.W.8 also gave his report on the same day.