(1.) THE present criminal appeal has come up for consideration after the leave to appeal has been granted under Section 378(3) of the Code of Criminal Procedure, in reference to judgment dated 31st July, 1996, passed by learned Sub Divisional Judicial Magistrate, Nalagarh, District Solan, in Criminal case No. 92/2 of 1991, thereby acquitting the respondent for offence under Sections 406, 409, 420 and 468 of the Indian Penal Code.
(2.) THE prosecution case is that, the accused, while working as Secretary of Majra C.A.S. Society Ltd. (for short referred to as 'society'), committed certain financial irregularities in the year 1988 -89 and in that respect, the Inspector (Audit/Co -operative Societies, Solan District) found the following irregularities, as noted below:
(3.) IN order to prove its case, the prosecution has examined as many as fifteen witnesses, whereas, the respondent/accused, to his statement under Section 313 Cr.P.C., has denied the charges and prosecution case.