(1.) STATE has appealed against the judgment dated 19.4.1995 of learned Sessions Judge, Kangra at Dharamshala whereby, accepting the appeal of the respondent Dharam Singh, against the judgment dated 29.11.1994 of learned Chief Judicial Magistrate, Kangra at Dharamshala by which the said respondent had been convicted and sentenced for offences under Sections 409, 408 and 471 Indian Penal Code, the said judgment dated 29.11.1994 was set aside and the respondent was acquitted.
(2.) FACTS relevant for the disposal of the appeal may be noticed. Respondent Dharam Singh was employed as Supervisor in Common Facility Workshop, Dhaliara. It appears that the Workshop was under the overall control of Panchayati Raj Department. Audit of the accounts of the aforesaid Workshop was conducted by PW1 Dev Mitter Tiwari sometime in the year 1983. In the course of that audit, it was found that several amounts of money had not been accounted for by the respondent during a period of three years. On the basis of that audit report, the Director Panchayati Raj through the Deputy Commissioner, Kangra got a case registered against the respondent with the Superintendent of Police (Enforcement North Zone, Dharamshala). Case was registered under Sections 406, 408, 468, 470 and 471 Indian Penal Code. During the course of investigation, it was noticed that various amounts of money had been embezzled during a period spread over three financial years. Therefore, separate challans were filed for each year.
(3.) TRIAL Court convicted and sentenced the respondent for all the aforesaid offences. Respondent appealedto the Sessions Judge and the learned Sessions Judge vide impugned judgment accepted the appeal, set aside his conviction and sentence and acquitted him.