STATE OF HIMACHAL PRADESH Vs. HIRA NAND

JUDGEMENT

(1.) By the leave of this Court the State of Himachal Pradesh has come up in this appeal against the judgment dated August 16, 1983 of the learned Chief Judicial Magistrate, Simla whereby the accused had been acquitted of the offences under sections 409 and 477 -A, LP.C.

(2.) The sole question for determination in this appeal is 2 "whether the court below has misdirected itself in appreciating the evidence while recording the order of acquittal of the accused." The answer is in the affirmative. 3 The prosecution case is that the accused at the material time was employed as a Laboratory Attendant at Fruit Canning Unit, Naubahar, Simla in the year 1974. Amongst others, one of his duties was to collect the daily sale proceeds of fruit products from the salesman of the sale counter of Fruit Canning Unit, Naubahar, Simla and to deposit the same in the Treasury. For the period from May 30, 1974 to August 16, 1974, he received a total sum of Rs. 11,598.15 P from the sales -man of the aforesaid counter. Allegedly, he did not deposit the said amount into the Treasury but mentioned bogus/false treasury challan numbers in the certificates recorded in the cash book For convenience sake, various amounts not so accounted for are tabulated as under: Date Amount Page of cash book (Ex. P -8) Bogus Challan No. as shown in the certificate. 30 -5 -1974 1047.52 138 18 22 -6 -1974 2254.97 141 51 30 -6 -1974 2141.31 143 97 11 -7 -1974 406.89 144 9 17 -7 -1974 965.87 145 27 27 -7 -1974 791.90 146 28 20 -7 -1974 371.52 146 62 31 -7 -1974 369.20 147 69 1 -8 -1974 151.48 147 79 7 -8 -i974 1969.32 148 22 16 -8 -1974 586.12 149 51 542.05 150 ¢ Totals 11598.15 The aforesaid fact was noticed by the Department in the year 1978. Mr. Satwant Singh, Food Technologist lodged the complaint with respect to the embezzlement with the Anti -corruption Unit, Simla against the accused. During the investigation, the Anti -corruption Unit made a reference to the Treasury Officer, Simla requiring him to intimate whether the amount had been deposited in the treasury vide treasury challans mentioned in the certificates recorded by the accused in the cash book or not The latter, however, certified that the aforesaid detailed amounts had not been deposited in the Treasury. It is further alleged that the accused allegedly confessed his guilt to the Joint Director of Horticulture and the Director of Horticulture in two letters written by him in his own hand wherein he promised to pay the embezzled amount within certain specified period. On his failure to do so, the report was lodged, Ultimately, on completion, of the investigation, the accused was prosecuted for the offences under sections 409 and 477 -A, LP.C.

(3.) To the charge framed in relation to the aforesaid offences, the accused abjured the guilt and pleaded false implication. In his statement under section 313 Cr. P. G , the accused admitted that at the material time he was employed as Laboratory Attendant in the aforesaid Unit and was assigned the job of collecting sale proceeds from the salesman, referred to above and that he was also responsible for depositing those receipts in the Treasury. He also admitted having received the entire amount, tabulated above against due receipts written and signed by him. However, he pleaded that he deposited the entire amount in the Government Treasury against the treasury challans as detailed in column No. 4 above. According to him, the aforesaid challans detailed in the certificates referred to above were not bogus. He further pleaded that at the time of handing over the charge of the job of collecting the sale proceeds and depositing the same in the Treasury, he handed over the cash book Ex. P -8 and file containing the challans to one Mr. B D. Sharma. At that time none of those challans were pasted in the cash book. Rather, two challans Exs. D -I and D -2 were returned to him by said Mr. B. D. Sharma as the amounts deposited through the said challans were not recorded in tbe cash Book. As regards letters Exs. P -6/A and P -6/B, the accused pleaded that they were dictated to him by Mr. K. C. Azad, (PW 6), Director of Horticulture under threat that in case he did not agree to pay the amount he would be dismissed from service.