DILBAGH SINGH Vs. STATE OF PUNJAB

JUDGEMENT

(1.) The petitioner has been convicted under Section 409, IPC for having embezzled Panchayat funds in the sum of Rs. 20,154.81 paise and sentenced to R.I. for one year with a fine of Rs. 2000.00 and in default of fine to undergo further R.I. for one year by the Judicial Magistrate, Hoshiarpur on 21-5-1988. In appeal, the conviction and sentence have been upheld by the Additional Sessions Judge, Hoshiarpur by judgment dated 18-3-1989 in Crl. Appeal No. 18 of 3-6-88/14 of 3-8-1988.

(2.) In brief, the prosecution case is that the records of the Gram Panchayat of Village Soona were checked by Shangara Singh Sohal, B.D.P.O. on 5-10-1983. The audit of the accounts was also conducted by the Examiner, Local Funds Account, Punjab. It was detected that the revision petitioner had embezzled a sum of Rs. 20,154.81 paise of the Panchayat funds. The matter was reported to the Police. On the basis of the written complaint, FIR No. 26 was registered on 20-2-1984. Certain records were taken into possession by A.S.I. Mohinder Singh and Constable Kartar Singh.

(3.) The prosecution in support of its case examined Ram Sarup Bali P.W. 1, Hardial Singh, Assistant Examiner, Punjab P.W. 2, Gurcharan Dass P.W. 3, ASI Amar Singh P.W. 4, Shangara Singh Sohal P.W. 5, Harbans Lal, Panchayat Auditor P.W. 6, Joginder Pal, Panchayat Secretary P.W. 7, Babu Lal, Under Secretary to Govt. Punjab P.W. 8 and ASI Mohinder Singh P.W. 9. In his statement under Section 313, Cr. P.C., the revision petitioner denied the allegations of the prosecution. He claimed that he had been falsely implicated by Joginder Pal P.W. 7 who was the Secretary of the Gram Panchayat during the relevant period, after a lapse of 8 years. He stated that the entries Exs. P1 and P2 which are crucial for the prosecution case, were signed by the Secretary. He further pleaded that he was not associated with the Audit Inspection which was the basis of his prosecution. In defence he examined Avtar Singh D.W. 1, Gurnam Singh D.W. 3 and he appeared himself as his own witness as D.W. 2.