SHARADCHANDRA MOTIRAMJI BALPANDE ASSISTANT CASHIER GOVERNMENT MILK SCHEME NAGPUR Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) THE Government has set up a Milk Scheme at Nagpur to supply milk to retail consumers of the city through numerous distributing centres (milk booths ). The In-charge of centres have to deposit the cash collection of daily sale proceeds to their respective Ward Cashier. The Ward Cashier has to make entries of cash collection in the prescribed posting form with necessary particulars and to prepare a consolidated statement of recoveries, described as abstract in two sets. With these documents, the Ward Cashier then used to deposit the amount with the Bank Duty Cashier in Accounts Section of the Head Officer of Milk Scheme. The Bank Duty Cashier, after due verification of cash and documents, is required to prepare his own abstract in duplicate (original for Compilation Section and second copy for Head Cashier ). He has to make further necessary entries in the Cash Collection Register. The Bank Duty Cashier by preparing challans was then required to remit the amount to the Reserve Bank of India. These challans were to be countersigned by the Accounts Officer, who is head of the Accounts Section.

(2.) DURING 1-4-1979 to 31-3-1980, Accused No. 1 Balpande was the Bank Duty Cashier and Accused No. 2 Sirsat was the Accounts Officer. However, for a brief period of 26 days, i. e. from 13-1-1980 to 11-2-1980, Accused No. 3 Watak officiated in leave vacancy as an Accounts Officer. Undisputedly, Accounts Officer is responsible to supervise the work of Accounts Section including that of Bank Duty Cashier. P. W. 1 to 26 were the persons who deposited the amount of sale proceeds with Accused No. 1 Balpande. Amongst them, P. W. 1 to 15 worked as Ward Cashiers.

(3.) THE accusation against Accused No. 1 is that in original abstract, he has shown the exact amount received from the Ward Cashiers whereas in duplicate, recorded less amount. He prepared a challan of less amount for remittance as shown in duplicate abstract. He himself signed on challans as Accounts Officer. According to prosecution, during the period in question, he had received total amount of Rs. 1,92,29,471. 70 whereas he had actually remitted an amount of Rs. 1,70,89,846. 95. Accused No. 1 Balpande, accordingly misappropriated an amount of Rs. 21,39,724. 75.