(1.) THESE are appeals under Section 205 (1) of the Government of India Act by three persons who along with one Captain Mathams were tried by a Special Tribunal constituted under Ordinance XXIX of 1943 on a number of charges which have been summarised in the judgment under appeal as follows : (a) Against all: that they were parties to a criminal conspiracy to cheat the Government of India (s. 120b read with Section 420 of the Indian Penal Code, 1860 ). (b) Against S. K. Dutt (appellant No.1) and J. K. Bose (appellant No.2): that they had attempted to cheat the Government of India; and against R. W. Mathams and P. C. Ghosh (appellant No.3): that they had abetted S. K. Dutt and J. K. Bose (Section 420 read with Section 511 of the Code); (c) Against R. W. Mathams and P. C. Ghosh: that they had accepted bribes of Rs. 18,000 and Rs. 12,000 respectively; and against S. K. Dutt and J. K. Bose : that they had paid these bribes (Section 420 read with Section 109 and Section 161 and 101/109 of the Code ).
(2.) THE Tribunal acquitted all the accused persons of the charges of conspiracy and. the charges of attempting to cheat and abetment. THEy, however, convicted Mathams and P. C. Ghosh of bribery and S. K. Dutt and J. K. Bose of having given bribes of Rs. 18,000 and Rs. 12,000 to Mathams and Ghosh respectively and sentenced them to various terms of imprisonment ranging from three years to 18 months and payment of certain fines.
(3.) THE prosecution case was that the contractor used to pay from time to time various amounts as illegal gratification to Mathams and other Military Engineering Service employees at Asansol under certain assumed names, and when it was realised that there had been excess payments, attempts were made by his men at Asansol to make an arrangement with Mathams to get a Deviation Order (which presumably means an order sanctioning certain alterations in the original contract) to support the execution of additional work in order that the excess payments might be adjusted. On January 23, 1943, S. K. Dutt, who, it is suggested, did not know that any arrangement had been arrived at at Asansol between his men and Mathams and P. C. Ghosh, wrote a letter to the Deputy Chief Engineer at Patna admitting that an excess payment had been made in respect of contract No. ASN/19 and asked for some fresh work to neutralise the same. According to the prosecution, when Mathams and J. K. Bosc came to know of this letter, they were perturbed and decided that it should be immediately withdrawn and S. K. Dutt was persuaded to write another letter to the Deputy Chief Engineer at Patna withdrawing the previous letter and stating that in fact other works, besides those mentioned in the contract, had already been done at the site. Subsequently in accordance with the alleged arrangement between J. K Bose and Mathams, P. C. Ghosh (appellant. No.3) was deputed to take measurements of certain roads alleged to have been constructed by the contractor in the area and he included them in the filial bill of the contractor though in fact these roads had, according to the prosecution, been constructed by the troops. Subsequently a final bill was drawn up in the office of the Military Engineering Service bearing the date March 15, 1943, for a total sum of Rs. 1,89,458 in which the said road work was included and shown as having cost Rs. 71,000 odd. This bill bears the signature of P. C. Ghosh as well. as. Mathams and Bose, but the date March 15, 1943, appears opposite the signature, of P. C, Ghosh only. THE prosecution case is that in consideration of Mathams and P. C. Ghosh certifying this false bill, a sum of Rs. 30,000 was paid to them as illegal gratification on March 17, 1943.