BISHESHAR DAYAL Vs. STATE OF UP

JUDGEMENT

(1.) The appellant, Bisheshwar Dayal, has been convicted u/S. 409 and S. 468 IPC and has been sentenced to rigorous imprisonment of four years and three years under the two counts respectively by the III Temp. Sessions Judge, Pilibhit. Bisheshwar Dayal, the appellant, was a Collection Amin at Tahsil Puranpur district Pilibhit. The charge against him was that he collected an aggregate sum of Rs. 324/ - from several tenants towards the land revenue and Taqavi loans but paid into the treasury a sum of Rs. 2.60 P. only, and misappropriated the balance of Rs. 321.40 P. The other charge against him was that he issued two forged receipts, one for Rs. 30/ - and the other for Rs. 34/ - for the purpose of cheating in his capacity as a Collection Amin in village Kabirganj Kasganj on 23 -5 -1962.

(2.) According to the prosecution case, the appellant was Collection Amin and one of his duties was to collect land revenue and Taqavi loan from tenants of various villages. In the month of March, May and August, 1962 he collected varying amounts from different tenants, misappropriated a major portion of the collections and he issued receipts to the tenants for as many paisa as he collected the rupees. He collected the amounts of Rs. 16/ -, 11/ - and 30/ - from one Gendan Lal and issued receipts to him for 16 paise, 11 paise & 30 paise. Likewise, he collected Rs. 30/ -, 31/ -, 25/ -, 21/ -, 30/ - and 49/ - from Beni, Kedar, Ram Bharose, Narain, Ganesh and Makhan Singh and issued receipts for the corresponding Paisas to them instead of rupees realized by him. In this way he collected a total sum of Rs. 324/ - and deposited an aggregate amount of Rs. 2.60 P. in the Govt. treasury. The fraud was discovered when Gulzari Lal, another Collection Amin, who appears to have succeeded the appellant, demanded from the tenants the lagan and Taqavi Loans. The tenants stated that they had already paid certain amounts for which they produced receipts. On inspection, by Gulzari Lal, it was found that the receipts were for Paisas and not for the Rupees, which the tenants paid. This led to an enquiry and ultimately the appellant was tried and was committed to the Court of Sessions to stand his trial. It was also found that he had issued two receipts for Rs. 30/ - and 34/ - to Chhedilal and Bishambhar Dayal respectively for the amount realized from them but he did not deposit in the Govt. treasury anything out of the two amounts. In this way, he misappropriated the entire sum of Rs. 64/ - realized from Chhedi Lal and Bishambhar Dayal.

(3.) The prosecution has produced the tenants from whom the amounts had been realized and to whom the receipts had been issued. Gulzari Lal has also been examined as a prosecution witness to prove that he had realized various amounts of Lagan from the tenants, who had alleged prior payment to the appellant and that on the checking of the receipts he had found that the receipts were for only Naya Paisas instead of being for rupees. The prosecution has also examined the other witnesses before whom the payments were made by the various tenants to the appellant. A perusal of the evidence shows that the appellant has been guilty of criminal breach of trust for an aggregate sum of Rs. 321.40 P., which he realized from the tenants towards the payment of Lagan and Taqavi loan but failed to deposit the same in the Govt. treasury. The counter foils of the receipts issued by the appellant have also been tendered in evidence and have been duly proved.