THE STATE OF MAHARASHTRA Vs. PRAKASH PARSHURAM SHIRKE

JUDGEMENT

(1.) THE appellant -State of Maharashtra has preferred this appeal against the judgment and order dated 16.1.1993 passed by the learned Judicial Magistrate F.C. Khalapur, Raigad in R.C. No. 40 of 1985. By the said judgment and order, the learned Magistrate acquitted the respondent -accused of the offence under Sections 408, 467 and 477(A) of I.P.C. It is the prosecution case that the respondent was working as a Salesman in Khalapur Taluka Sahakari Kharedi Vikri Sangh, Khopoli during the period from 1.7.1981 to 12.9.1982. It is the prosecution case that during the said period the respondent was working as a Salesman in the Sahakari Sangh and he committed breach of trust, forgery of valuable security and falsification of accounts. The complaint was lodged by PW -1 Shri. Mhatre who was working as an Auditor in the Department of Agriculture and Co -operative. The work of the Audit of the said Sangh was entrusted to the complainant by the Department of Special Auditor, Konkan Bhuvan. Accordingly, the complainant was engaged in the auditing of the accounts for the period from 1.7.1981 to 30.6.1983. The respondent -accused was working as a Salesman during the period from 1.7.1981 to 12.9.1982. The complainant completed the audit on 3.10.1983 and sent a report to the higher Officers on 20.1.1984. The report stated that the accused has misappropriated several amounts by showing less sale of grains or by not depositing amount of sale in the Cash -book. The respondent has also not shown purchase price or bogus purchases. He has also made false entries in the Stock register and reduced the stock in sugar in the Stock register. He has shown the sales in the sale register and he has shown the amount in the main Cash -book. Therefore, the complainant PW -1 Mhatre lodged complaint against the respondent -accused on 20.1.1984.

(2.) CHARGE came to be framed against the respondent -accused under sections 408, 467 and 477 -A of IPC. The respondent pleaded not guilty to the said charge and claimed to be tried. His defence was that he was not working as a Salesman at any time in the said society and it was not his duty to keep and maintain the accounts. His duty was only of measurer (Mapadi). After going through the evidence adduced in this case, the learned Magistrate acquitted the respondent -accused as stated in paragraph 1 above, hence, this appeal.

(3.) ONLY three witnesses have been examined by the prosecution. PW -1 Mhatre is the complainant. He was the Auditor of the society. He has stated that the work of audit of the society was entrusted to him for the period from 1.7.1981 to 30.6.1983. He completed the audit on 30.10.1983. PW -1 Mhatre has stated that the respondent was working as a Salesman during the period from 1.7.1981 to 12.9.1982. The complainant completed the audit on 3.10.1983 and sent a report to the higher Officers on 20.1.1984. The report stated that the accused has misappropriated several amounts by showing less sale of grains or by not depositing amount of sale in the Cash -book. The respondent has also not shown purchase price or bogus purchases. He has also made false entries in the Stock register and reduced the stock in sugar in the Stock register. He has shown the sales in the sale register and he has shown the amount in the main Cash -book. Therefore, the complainant PW -1 Mhatre lodged complaint against the respondent -accused on 20.1.1984. Thus, it is his case that in the above manner, the respondent committed the offences alleged.