AJODHYA PRASAD Vs. STATE OF ORISSA

JUDGEMENT

(1.) The appellants in both the appeals were convicted by the learned Special Judge, Sambalpur for offences under S.5(2) read with S.5(1)(c) of the Prevention of Corruption Act, 1947 (for short, the 'Act'), under Ss.467, 477-A and 120-B, I.P.C. and were sentenced to various terms of imprisonment and fines. Since both appeals arise out of a common judgment, they were heard analogously and this judgment will govern both.

(2.) The prosecution case shorn up necessary details may be stated in brief. Appellant Balaram was the Cashier-cum-Accountant and appellant Ajodhya was the Head Cleark of the District Veterinary Officer, Bolangir when S.P. Dwary was the District Veterinary Officer. Appellant Balaram was in charge of maintenance of cash accounts and cash book and various transactions relating to cash such as receipt, disbursement and the like. At the end of each day, he was placing the cash book with detailed accounts of receipts and disbursements striking the closing balance of cash before appellant Ajodhya, who used to verify and check the accounts and put his signature in token thereof, after which, the cash book was presented before the District Veterinary Officer for his counter signature. Cash was kept in an iron chest under double lock system, one set of keys having been retained by appellant Balaram and the other set by appellant Ajodhya. In the year 1973, the accounts of the office were audited by N.K. Sahu, Senior Auditor of Forest, Fishery and Animal Husbandry Department, Bhubaneswar (P.W.5) who detected glaring discrepancy of receipt and disbursement of cash which will be best explained by the chart furnished below as per the cash book (Ext.1) :- <FRM>JUDGEMENT_1401_CRLJ_1985Html1.htm</FRM> It thus appears that as against receipt of Rs. 12,562.30 in total towards two heads of accounts on 15-2-1968, disbursement of a sum of Rs. 25,397.69 was shown on the self-same two heads of accounts on different dates such as 15-2-1968, 19-2-1968, 20-2-1968, 21-2-1968, 22-2-1968, 23-2-1968 and 24-2-1968. Besides, showing miscellaneous expenditure for money order charges, a sum of Rs. 1223.50 was shown as disbursed towards advance paid to staff on 21-2-1968. The Senior Auditor (P.W.5) pointed out in his audit report (Ext.14) that having made double entries of accounts shown to have been disbursed, there was total shortage of cash of Rs. 13,941.14. On receipt of the audit report (Ext.14) F.I.R. (Ext.15/1) was lodged by the Inspector and Officer-in-Charge, Vigilance Police Station, Sambalpur on 26-11-1974 and investigation ensued. During investigation it was found that the appellants having entered into a criminal conspiracy forged the signature of S.P. Dwary, the District Veterinary Officer in the cash book (Ext.1), falsified the accounts and misappropriated Government cash of Rs. 13,941.14. So charge sheet was submitted against the appellants for having committed offences under S.5(2) read with S.5(1)(c) of the Act and under Ss.467, 477-A and 120-B I.P.C. Charges were framed accordingly against them by the learned Special Judge, Sambalpur.

(3.) The appellants denied the charges. The learned Special Judge on consideration of the evidence adduced by the prosecution found the charges established and, therefore, convicted and sentenced the appellants as referred to above.