(1.) GOVERNMENT Appeal No. 52 of 1976 and Government Appeal No. 64 of 1976 are connected and hence disposed of by this common judgment. They arise in the following backgrounds: Respondent Pravakar Sarangi was serving as a Forester in Jamteli Forest Circle in April, 1970. In that capacity, he had been entrusted with a Permit Book bearing No. 6218 and it was the duty of the Respondent to grant permits to persons making transport of forest goods. The practice was that persons desirous of such transport would state the quantity and the kind of the goods to be transported and on calculation the Respondent would realise money from them and grant a receipt, that is, the original indicating the kind and quantity of goods and the amount paid. The Permit Book contains three copies of the same number. The original is to be granted to the trader payee and the duplicate and triplicate are to be retained in the office in the same Permit Book for verification.
(2.) THE prosecution case is that the Respondent realised a sum of Rs. 105.00 under Permit No. 20 (Ext. 1); a sum of Rs. 115.50p. under Permit No. 70 (Ext. 2); and a sum of Rs. 84.00 under Permit No. 17 (Ext. 4), but deposited only a sum of Rs. 2.65p. (Ext. 13/4); Rs. 10.50p (Ext.13/5); and Rs. 3.27p. (Ext. 13/1) respectively, thus committing criminal breach of trust in respect of the balance amount. There was also a charge under Section 477 -A, Indian Penal Code for falsification of accounts inasmuch as the originals and the carbon copies of duplicates and triplicate of the permits did not tally.
(3.) AT first, Shri B.K. Patnaik, Magistrate, 1st Class, Sundergarh tried the Respondent under Sections 409 and 477 -A, Indian Penal Code. He convicted the Respondent under Section 409, Indian Penal Code but acquitted him of the charge under Section 477 -A, Indian Penal Code on the ground that there has been no sanction for his prosecution. As against this acquittal under Section 477 -A, Indian Penal Code, the State preferred Government Appeal No. 22 of 1972 and this Court on 31 -1 -1975 accepted the appeal and remanded the case for disposal according to law as indicated therein. Thereafter Sm. Shanti Debi, Magistrate, 1st Class, Sundergarh heard the case and convicted the Respondent on 28 -11 -1975 under Section 477 -A, Indian Penal Code. The accused preferred an appeal No. 81 of 1976 and the Additional Sessions Judge Shri G.S. Patnaik, Sundergarh accepted the appeal and acquitted him of the charge under Section 477 -A, Indian Penal Code. As against that order of acquittal, Government have preferred an appeal which is numbered as 64 of 1976.