STATE OF PUNJAB Vs. MADAN LAL

JUDGEMENT

(1.) ON the basis of memo No. 5918/80/M.C. dated 20th October, 1980 addressed by Executive Officer, Municipal Committee, Rajpura, to the SHO, Rajpura, formal First Information Report No. 415 came to be recorded against accused Madan Lal therein at 11.05 A.M. on 10th November, 1980. The contents of the memo read :

(2.) ON being charged with the commission of offence under sections 409, 468, 477-A and 418 of the Indian Penal Code accused Madan Lal pleaded not guilty thereto and claimed to be tried. Vide its impugned judgment dated February 5, 1983 learned trial court acquitted the accused holding that the amount of Rs. 5,520.79 allegedly embezzled by the accused had not been proved to have been entrusted by the house-tax payers to him nor was the entry in regard to its receipt in the municipal record proved to have been mutilated or tampered with by the accused. Even his appointment as House-tax Clerk with Municipal Committee, Rajpura, was held to have not been proved. Feeling aggrieved therefrom the State of Punjab has filed Criminal Appeal No. 646-DBA of 1983 in this Court.

(3.) REGARDING the appointment of Madan Lal accused as House-tax Clerk, learned trial court observed in para 10 of its impugned judgment, "Harinder Singh, Clerk Municipal Committee, Rajpura who has been examined as PW1 has very clearly stated that whosoever is to be appointed as a house-tax clerk has to deposit a security to the tune of Rs. 250.00 and vide letter Ex. PL the accused was ordered to deposit a sum of Rs. 250/- but there is no record with the Municipal Committee showing that he has ever deposited the requisite amount entitling him to work as House Tax Clerk. The prosecution for the reasons best known to it has not brought any evidence on the record to prove that the accused was appointed as House Tax Clerk under Rules. In the absence of such evidence, the accused who was not empowered to receive the house-tax amount cannot be said to have received the same and the question of embezzlement as such disappears and the accused can be exonerated from the charge levelled against him qua embezzlement on this score alone."