ANIRUDHA MOHANTY Vs. STATE OF ORISSA

JUDGEMENT

(1.) THE Petitioner has been convicted under Section 400, Indian Penal Code and has been sentenced to undergo R.I. for one year and to pay a fine of Rs. 2,000.00, in default to undergo R.I. for two the months.

(2.) PROSECUTION case is that the Petitioner was the Cashier from 1968 to 1973 in the Lift Irrigation Division, Bhubaneswar. One Sri S.N. Mohanty who was a co -accused with the Petitioner was the Executive Engineer, during that period. The Deputy Accountant General, Orissa in his letter No. 1930 dated 14 -11 -1973 reported to the Managing Director, Lift Irrigation Corporation, Orissa, Bhubaneswar (P.W. 1) regarding defalcation of Government money in the office of the Executive Engineer, Lift Irrigation. On the basis of that Ext. 1, information was lodged by P.W. 1 in the Capital Police -Station alleging defalcation of Rs. 33,904.86 paise by the Petitioner as well as the Executive Engineer, Lift Irrigation. It was alleged that the amount of Rs. 9962.40 pais though shown to have been remitted into the Treasury on 29 -12 -1972 as per cash book and on 11 -1 -1973 as per the Remittance Book of the Division, during the local inspection by the audit party and on further investigation it was found that the amount was not deposited into the Treasury and was mi appropriated by the Petitioner and the Executive Engineer. On a scrutiny of the entries in the Cash Book and Remittance Book, it was further found by the audit party that the following amounts though shown in the Cash Book to have been remitted to the Treasury on the dates mentioned against each had not been deposited in the State Bank of India. (1) 29 -3 -1972 Rs. 3,032.65 (2) 29 -4 -1972 Rs. 3,864.25 (3) 25 -8 -1972 Rs. 9,165.50 (4) 29 -6 -1972 Rs. 6,880.60 (5) 29 -12 -1972 Rs. 9,962.40

(3.) FROM the evidence of the P.W. 10, the Divisional Accountant, it is revealed that as per rules in Form No. 51 which is an important document, the Divisional Accountant gives a monthly statement in respect of receipts and payments made to the Treasury and the Bank. From Ext. 33, it appears that by the end of June 1973, there is an excess deposit in the Bank to the tune of Rs. 7,91,710.51 paise The period of incumbency is from 1968 to 18 -4 -1973 and it is alleged that the amount has been mis -appropriated during that period. But from the statement of the Divisional Accountant upto the end of June 1973 it appears that there is an excess deposit in the Bank.