NIRMAL KUMAR Vs. U T CHANDIGARH

JUDGEMENT

(1.) Vide this order CRR Nos. 804 of 2008 and 828 of 2008 will be disposed of as these have arisen out of the same judgment. Petitioners were convicted for an offence under Sections, 408, 120-B of the Indian Penal Code (IPC for short), vide judgment dated 21.5.2003 passed by the Additional Chief Judicial Magistrate, Chandigarh. Vide order of the even date, the petitioners were sentenced to undergo rigorous imprisonment for a period of one year with a fine of Rs.200/- IPC each under Section 408 IPC and rigorous imprisonment for a period of one year with a fine of Rs.200/- each under Section 120-B IPC. Both the sentences were ordered to run concurrently. Aggrieved by the same, the petitioners preferred appeals and the same were dismissed vide judgment dated 22.4.2008 passed by the Additional Sessions Judge, Chandigarh. Hence, the present revision petitions. Prosecution case, as noticed by the Appellate Court in para Nos. 3 and 4 of its judgment, is reproduced herein below:-

(2.) Brief facts of the prosecution case are that this case was registered on 4.1.1994 a complaint moved by complainant, Jagdish Ahuja, Proprietor, Jagdish Fruit Agency SCO No. 36, Sector 26, Chandigarh to the SSP, Chandigarh stating that Ashok Singla had been working as head cashier at his shop Jagdish Fruit Agency SCO No. 36, Sector 26, Chandigarh for about eight years whereas Nirmal Kumar Verma was also his Accountant for about 5-6 years. Ashok Singla used to make kacha parcha every day in which he was Criminal Revision No. 804 of 2008 (O&M) 3 required to mention the receipt of daily cash and make entry of daily expenses also. On 31.31991 Ashok Singla had shown Rs. 2,14,645.80 as last balance in the kacha parcha had an amount of Rs. 1,12,808.80 was received from different persons in the kacha parcha, total amount to Rs. 3,27,453.80. On 31.3.1991 Ashok Singla has also shown parcha and closing balance after deducting the expenses as Rs. 2,98,183.80. According to the entries in kacha parcha, Ashok Singla was in possession of cash amounting to Rs. 2,98,183.80 in cash chest.

(3.) It is further stated in the complaint that Nirmal Kumar Verma used to make all entries in the day book after verification of kacha parcha. He used to enter the last balance from the kacha parcha in the day book. Nirmal Kumar Verma has shown the amount of Rs. 1,10,925.56 in the day book instead of Rs. 2,98,183.80 on 1st April, 1991 as balance brought forward from 31.31991 from kacha parcha which is wrong. Thus Ashok Singla and Nirmal Kumar have committed the fraud by misappropriating the amount of Rs. 1,87,258.24. Both the employees were required to see that correct entries from kacha parcha in the Day Book but both the accused entered into criminal conspiracy with each other and had removed the said amount from the cash chest by making false entries in the day book. So complainant prayed that legal action be taken against the accused. On the basis of this complaint a FIR was registered. During investigation the accused Ashok Singla was arrested on 12.1.1994 and suffered a disclosure statement admitting that he and his coaccused Nirmal have committed the misappropriation of this amount in conspiracy with each other and he can get the money recovered. Accordingly, some part of the money recovered from him. Thereafter, accused Nirmal Kumar Verma was also arrested on 22.21994. The specimen handwritings of the accused were obtained for comparison. Statements of the witnesses under Section 161 Cr. P.C. were recorded. After receiving the report of document expert and on completion of the usual investigations the challan was filed in the Court for trial.