STATE OF PUNJAB Vs. BAJ SINGH

JUDGEMENT

(1.) This appeal is directed against the judgment dated March 18, 1987, passed by the Additional Sessions Judge, Amritsar, by which the judgment and order dated January 18,1986, rendered by the Judicial Magistrate 1st Class, Patti, convicting and sentencing Baj Singh, respondent (hereinafter called the accused) to various terms of imprisonment and fine under Sections 409, 467 and 468, Indian Penal Code, was set aside and the accused was acquitted.

(2.) Briefly stated, the prosecution case is as under :- The case against Baj Singh accused was registered on the basis of the comoplaint made by Shri Bakhtawar Singh, Block Development and Panchayat Officer, Valteha, which was sent to the Senior Soperintendent of Police, Amritsar vide letter No.1042, dated September 29, 1977. In the complaint it was stated that the complainant was working as Block Development and. Panchayat Officer, Valtoha and the-accused was posted, as Head Clerk in his office and that on April 18, 1975, Manohar Lal, Accounts Clerk was transferred and the charge of his seat was got handed over to the accused by the complainant. It is further stated in the complaint that the complainant issued cheque No. 191042/001911 dated July 14, 1976 for Rs.6,000/- to be drawn from the account of the Samiti for official expenses and handed over the same to Baj Singh after making endorsement thereon for getting it encashed from the Treasury. The accused made a credit entry of Rs.6000/- in his regard at page 152 of the cash book on July 14, 1976 in his own hand. The aforesaid cheque was in hand of Baj Singh accused and he obtained his signatures thereon. Similarly, BajSingh accused prepared Cheque No. 191045/001911 dated 30.9.1976 for, Rs.3000/-, Cheque No. 191048/001911 dated 11.10.1976 for Rs.l000/-, cheque No. 1910641 001911, dated 25.7.1977 for Rs.6300/- and cheque No: 191065/001911 dated 21.6.1977 for Rs.6000/- and obtained signatures of the complainant. The complainant made endorsement on the back of these cheques in favour of Baj Singh and handed over the same to Baj Singh for encashment from the Treasury. The credit entry regarding receipt of Rs.3000/- was made by the accused at page 162 of the cash book on September 30,1976 and credit entry with respect to Rs.1000/- was made by him at page 164 of the cash book on . October 11, 1976. The accused did not make credit entries with respect to the last two cheques dated 25.5.1977 and 21.6.1977 for Rs. 6300/- and 6000/- respectively. The complainant attested the entries regarding the first three cheques in the cash book after seeing their counterfoils. The accused remained absent from the office for so many days in the month of June, 1977. In July, 1977 he remained absent from the office from 25.7.1977 till September 29, 1977, i.e. the date of filing of that complaint. In his apsence, Sh. Harbans Singh, Senior Auditor of the Department came to the complainant's office on August 16, 1977 for 5 days for making audit, but he could not make any audit as the record was with the accused. On August 19, 1977, the complainant got the cash book, Treasury Pass Book and the cheque book searched from the office room of the accused and on checking them he found that the accused had drawn Rs.8000/-, Rs.4000/-, Rs.11000/-, Rs.16300/- and Rs.9000/- respectively from the treasury against the aforementioned five cheques and in this way he had drawn a sum of Rs.26000/- in excess from the treasury fraudulently and misappropriated the amount of the last two cheques for Rs.25300/- by not entering the same in the cash book. Thus in all, embezzlement of Rs.38300/- by the accused came to the complainants notice. In this respect, the complainant wrote D.O. letter No. 868 dated August 19,1977, to Sh.Parduman Singh, District Development arid Panchayat Officer, Amritsar. It is further stated in the complaint that on June 30, 1977, the accused prepared a cheque bearing No. 191066/001911, dated June 30, 1977, in his own hand, obtained his (complainants) signatures and endorsement on the back of the cheque was made in the name of Ram Parkash Pun, who got the said cheque encashed from the Treasury. Ram Parkash Pun had given in writing that he had handed over the said money to Baj Singh for payment of salary to the employees. Thus Baj Singh accused made an embezzlement of Rs.4,300/-, which came to the notice of the Block Development and Panchayat Officer; Valtoha. Besides this, at page 89 of the original cash book the accused has mentioned that two amounts i.e. Rs.605/- and Rs.1797.80 were transferred from the cash book of the Samiti, but on inspection it was found that both these amounts had not been entered in the cash book of the Samiti. These two amounts had also been misappropriated by the accused. The complainant wrote another D.O. letter No. 1028 dated September 27, 1977 to Sh.Parduman Singh, District Development and Panchayat Officer, Amritsar, requesting him to visit the spot and get the chest (safe) broken, count the cash and get the charge handed over to the new Accountant. On receipt of the aforesaid D.O. letter, the ,District Development and Panchayat Officer ordered that the complainant should get a case registered against Baj Singh, Head Clerk. On the basis of this letter, the case was registered against the accused by Sh. Harbhupinder Singh, Moharrir Head Constable. The case was investigated by ASI Roop Chand, who found that the abovesaid amounts were embezzled from the Samiti Fund in connivance with Sh. Bakhtawar Singh, the then Block Development & Panchayat Officer. The Investigating Officer took into possession the necessary cheques, cash book, Samiti be of Treasury Book and other relevant registers, arrested the accused and on completion of the investigation got him challenged through Shri Rajinder Kumar, S.H.O.

(3.) The prosecution, in order to bring home guilt to the accused, examined nine witnesses. P.W. 1 Harbans Singh, Naib Tehsildar stated that he took the specimen signatures of Baj Singh accused and proved Exs. PA to PF. P.W. 2 A.K. Bhanot, Manager, State Bank of Patiala, stated that he proved the confirmation letter Ex. P.G. P.W. 3 V.K. Bhalla, Assistant Treasury Officer deposed that from July 4, 1975 to July 1979 he remained posted as Assistant Treasury Officer, Sub Division, Patti, and from the relevant record proved the entry, Ex.PH, of encashment of cheque No. 191045 dated 27.9.1976 for Rs.4000/- and endorsement thereon, Ex. PA/i, Cheque No.191042 dated 14.7.1976 for Rs.8000/-, entry whereof is Ex. P A/2 on the photostat copy marked Ex. PT, cheque No. 191048 dated 13.10.1976 for Rs.11,000/-, the entry Ex. PAI3 whereof is made on its photostat copy Ex. PJ, cheque No.191064 dated 25.5.1977 for Rs.16,300/-, entry Ex. PA/4 whereof is made on its photostat copy Ex.PK, cheque No. 191065 dated 2.6.1977 for Rs.9000/-, entry Ex. P A/S whereof is made on ill photostat copy, Ex. PL, cheque No. 191066 dated 30.6. 1977 for Rs.6000/-, entry Ex. PA/6 where of, is made on its photostat copy Ex. PM, PW 3 stated that all these cheques were passed by him for gelling the payment from the Bank. P.W. 3/1 Harbans Singh, Superintendent handed over to the police the tour programme register, Ex. P. 1, starting from 18.3.1975 to 30.12.1976 and the same was taken into possession vide recovery memo Ex. PN. P.W. 5 Karnail Singh handed over to the police cheque book, Ex. P. 3, pass book Ex.P. 4, three cash books Ex. P. 5 to Ex. P. 7, tour programme register, Ex. P. 1, so took them into possession vide recovery memo Ex. P.O. P.W. 6 Ram Parkash Pun, Accounts Clerk proved counterfoil marked AT in cheque book Ex. P. 3, entry Ex. P. 8 on Cash Book Ex. P 5, for Rs.6000/ - marked A/6, counter foil of cheque book Ex. P. 3 and entries Exs.P.9 to P.11 on register Ex P.S and entries Exs. P. 12 to P. 14 on register Ex. P. 6, which were made in the hand of Baj Singh accused. P.W.6 Mehnga Ram, who was Accountant on October 20, 1977, handed over to ASI Roop Chand five registers, which were taken into possession vide recovery memo, Ex. PD, and these include passbooks from 29.1.1974 to 14.9.1977 from pages Ito 91, Ex.P.4, cash book from pages 1 to 100 with an entry at page 24, the last entry in the register Ex.P.7 being dated 19.8.1977, Samiti cash book from pages 1 to 102 from 8.5.1974 to 31.3.1977 Ex. P 5, cash book from pages 1 to 200 from 4.4.1977 to 1.7.1977 Ex.PX cheque book containing cheques No. 191001/001911 to 19] 100/001911. P.W.7 Ram Nath handed over to ASI Roop Chand letters Ex.PW. 7/1 and P.W. 7/ 2, which were taken into possession vide recovery memo Ex. P.W. 7/3. P.W. 8 Amar Singh arrested, the accused. P.W.9 Santokh Singh is a document expert witness, who gave his report, Ex. P.W. 9/ L.