N P SINGH Vs. STATE OF PUNJAB

JUDGEMENT

(1.) This order will dispose of the above mentioned four Criminal Appeal Nos. 236, 237, 238, and 239-SB of 1987 filed by the appellant-N.P. Singh as they involve somewhat similar facts and circumstances.

(2.) Case FIR No. 33 of 27.6.1983 was registered by the Central Bureau of Investigation (C.B.I. - for short) against appellant N.P. Singh, who was working as a clerk in the State Bank of India, at Dhab Basti Ram Branch, Amritsar (Bank - for short) from 14.2.1983 to 16.3.1983. The said FIR was registered for the offences under Sections 420, 468, 471, 477-A of the Indian Penal Code (I.P.C. - for short) and Section 5(1)(d) read with Section 5(2) of the Prevention of Corruption Act, 1947 (P.C. Act - for short). The other connected appeals where the allegations are somewhat similar also arise out of case FIR Nos. 30, 31 and 32 dated 27.6.1983. The facts are taken primarily from appeal No. 236-SB of 1987.

(3.) The appellant was a Saving Bank Counter Clerk, Current Account Counter Clerk, F.D.R. Counter Clerk, Charges Counter Clerk in the Bank. He used to write the Day-Book, Transfer Scroll, Clean Cash Book, General Ledger. However, it was not his duty to authenticate the entries of balance in the account books. The allegations against the appellant are that he forged various documents and made fictitious entries in the account books and fraudulently withdrew a sum of Rs. 6,620/- during the afore-referred period through one Saving Bank Account No. 3457 by fraudulently increasing the bank balance on various occasions, by crediting amounts in the account by making additions, alterations in the various books of the Bank. The appellant by making fictitious credit obtained a sum of Rs. 2,000/- on 14.2.1983. He authenticated the balance by forging initials of one Sh. B.C. Kapur, an Officer of the Bank. In the Day Book of the said date, he wrote an amount of Rs. 2,000/- on the credit side against his account No. 3457 and changed the total amount from Rs. 410/- to Rs. 2,410/-. In this manner the grand total was changed from Rs. 28,708.05 to Rs. 30,708.05. Resultantly the increase in the Clean Cash Book was changed. However, the figure of Rs. 28,705.05 in the summations remained un-changed. The figure in the General Ledger Book was also changed. These corrections and alterations regarding the net balance were made at page 57 of the General Ledger as Rs. 48,71,431.68 instead of Rs. 48,69,431.68. Further allegation against the appellant is that he on 4.3.1983 obtained another amount of Rs. 3,120/- by making fictitious entry in the aforesaid saving bank account. He changed the total credit from Rs. 3,120/- to Rs. 5,150/- in the Transfer Scroll at page No. 148 as the last item without number and authenticated the balance himself. He changed the figure of S.T.D.R. interest A/C on debit side of Clean Cash Book from Rs. 330/- to Rs. 3,450/-. The next allegation is that on 12.3.1983 he made another fictitious entry in the saving bank account and fraudulently obtained Rs. 1,500/-. He forged the initials and authenticated the entry in the S.B. Day Book. A credit of Rs. 1,500/- was written by the appellant and was deleted at the time of balancing the books because when the fraud was detected in the middle of March, 1983, the books dated 12.3.1983 were not balanced. However, the entry of Rs. 1,500/- remained in the Saving Bank transaction sheet of the aforesaid saving bank account which facilitated the appellant to withdraw an amount of Rs. 1,300/- on 14.3.1983 and Rs. 200/- on 16.3.1983. He also withdrew an amount of Rs. 2,000/- and Rs. 3,120/- between 16.2.1983 to 23.2.1983 and 5.3.1983 to 12.3.1983 respectively. In this manner, he cheated the State Bank of India to the extent of Rs. 6,620 by forging and tampering with the bank account by misusing his official position.