(1.) Heard learned counsel, appearing for the respective parties.
(2.) This appeal is directed against the judgement, dated 28-02-1995, passed by the learned Chief Judicial magistrate, Beed in R. C. C. No. 76/1989, whereby the accused/respondent came to be acquitted of the offences punishable under section 403, 409, 420, 467, 471, 477a of I and Section 14 para 16 of the employees of Provident Fund Act, 1952.
(3.) The facts giving rise to this appeal are as under. The accused/respondent was serving as principal in Bankat Swami College at Beed from 01-06-1971 to 31-05-1981. He had thereafter joined new posting as Registrar of the then Marathwada university (now Dr. Babasaheb Ambedkar Marathwada university) , Aurangabad with effect from 01-06-1981. One Bhimrao Kondiba Bhosale lodged complaint (Exh-653) against the accused. On the said complaint, PSI Pawar registered CR No. 22/1988 on 28-07-1988 under sections 409, 420, 465, 468 and 381 of IPC. Further investigation was handed over to PSI Arunsing Parihar (PW17) , who, after investigation, filed the chargesheet in the court. The Institute, namely, Shri bankat Swami Shikshan Sanstha runs High Schools as well as colleges. Shri Bankat Swami College at Beed was started in the year 1971. Initially, there were only Arts and Commerce faculties in the college; however, in 1987, Science faculty was started. The accused was appointed as Principal of the college on 01-06-1971. Shri Bhimrao Bhosale, who was working as secretary of the said Institution alleged that in capacity as Secretary, he had verified the Accounts books and other record of Shri Bankat Swami College and he noticed that the accused while working as principal of the said college, had misappropriated the amounts. Bhosale also made allegations that the accused who joined new duties as Registrar in the university, leaving the the post of Principal of the said college, did not hand over the charge to his successor, but he took away some important record with him. Except the Muster Rolls, Salary Bills and Cheque books, no other record was handed over by him to his successor. The record came to be filed in the court of Judicial Magistrate, First Class, Aurangabad through a Court Receiver. One Dr. Satyavratta was appointed as Principal of the college, but he could not obtain the record from the accused. He gave details of the amounts alleged to have been misappropriated. On examination of the cash-books, it was noticed by Bhosale that certain amounts were shown as loan borrowed for the college during the period from 1976 to 1980-1981. The total amount of loan borrowed shown in the Cash-Book was Rs. 2,13,825. 48. Repayment was also shown in the Cash Book to have been made on different dates and the total repayment shown was Rs. 2,71,557/ -. It was alleged that showing excess amount of Rs. 57,732/- by way of repayment of loan amounts, the accused has misappropriated the said amount. In the Cash-Book, entry dated 31-03-1981 was shown as amount of Rs. 9615/- borrowed from the accused. On that day, an amount of Rs. 6600/- and rs. 3509/- were shown as payments to one Adinath navale by preparing forged vouchers, without making any payment to him. That amount was paid to said adinath Navale by the successor of the accused later on by a cheque. By preparing forged document and showing false payment, the accused was alleged to have misappropriated an amount of Rs. 10,109/ -. The accused in capacity as Principal of the college used to deduct certain amounts out of the salaries of the employees as their contribution towards Provident Fund, but did not maintain the accounts of said contribution. Those amounts were not deposited in the Bank by opening an account of each of the employees and the said amounts were alleged to have been misappropriated by the accused. By this mode, the accused was alleged to have misappropriated an amount of Rs. 35,979/ -. These objections were also raised when the Administrative Officer of Higher education audited the accounts of this college. It has also been alleged that Shri Nagnath kotapalle, Miss N. B. Naik, Miss Babrekar, Shri R. V. Kulkarni were the professors working in the college. The amounts of Provident Fund were deducted from their salaries, but said contribution was also not deposited in their accounts. In capacity as Principal, the accused took entry dated 06-04-1981 and 24-04-1981 showing expenditure of Rs. 300/- and Rs. 1300/- by way of payment of audit fees and said entry was found to be false and an amount of Rs. 1600/- was found to have been misappropriated. The college receives Grants from the Central government by way of Scholarship to the students, but instead of disbursing the entire amount to the students, the accused was alleged to have misappropriated an amount of Rs. 3254/ -. The accused also recovered amounts from the students by way of examination fees, but same was not remitted to the university and the accused misappropriated the amount of fees of Rs. 4922. 50 and Rs. 526/- in the year 1972-1973. In the subsequent years i. e. 1973-74, 1974-75, 1975-76 also, the accused was alleged to have collected fees from the students and instead of depositing the same with the University accounts, the accused misappropriated the same. The total misappropriation by this mode was found to be Rs. 34,142/ -. The Management was supposed to contribute the amounts towards its share towards Provident Fund of employees, but instead of depositing the managements contribution in the accounts of each of the employees of the college, the accused was alleged to have misappropriated an amount of Rs. 22,382. 56. While misappropriating above referred amounts, the accused was made false entries in the account books and also prepared forged vouchers and thus, committed the offences punishable under sections 409, 465, 471, 477a of IPC.