NITAN SHAH Vs. STATE OF HP

JUDGEMENT

(1.) APPELLANT Nitan Shah has appealed against the judgment, dated 17.12.2002, of learned Special Judge (Forests), Shimla, by which he has been convicted of offences, under Sections 409, 467, 471, 477-A and 13(2) of the Prevention of Corruption Act and sentenced to undergo imprisonment for three years and to pay a fine of `5000/- for each of the offences, under Sections 409, 467, 477-A IPC, to undergo imprisonment for two years and to pay a fine of `3000/- for offence, under Section 471 IPC and to undergo imprisonment for one year and to pay a fine of `1000/- for offence, under Section 13(2) of the Prevention of Corruption Act.

(2.) PROSECUTION case, which led to the trial and conviction of the appellant, may be stated. Appellant was appointed as Junior Accountant in Bombay Branch of HPMC in the year 1981. His job included handling of cash and writing the account books. In the year 1988, he was promoted as Senior Assistant. Because of his promotion, he was directed to handover the charge to PW-10 Susheel Shankar Gangan. Charge was handed over by the appellant to PW-10 Susheel Shankar Gangan on 28.6.1988. Cash Book Ext. PW7/H, showed cash balance of `1,46,217.56 on that date. However, vide charge handing over report Ext. P-24, only a sum of `8749.50 was accounted for out, of which a sum of `2750/- was stated to have been given in advance to three different persons. However, nobody reported to anybody, not even PW-10 Suhseel Shankar Gangan, that there was shortage of cash.

(3.) TWO vouchers, in original and photostat copies of two other vouchers, regarding disbursement of a sum of Rs.60,000/- to the aforesaid two concerns, were also sent to the Handwriting Expert for comparison, with the standard writings of the appellant. Bodies of all the four vouchers (two original and two photostat copies) were opined to be written in the hand of the appellant.