NARENDRAPDSINHA Vs. ARUA KUMAR JHA

JUDGEMENT

(1.) This petition in revision is directed against the judgment and order dated 23rd December. 1992 passed by Sri Ramanuj Sinha, Judicial Magistrate, Patna in G. R. Case No. 5766 of 1988 Tr. No 911 of 1992 whereby the learned Magistrate has acquitted the accused opposite party No. 1 of the charges framed against him.

(2.) It appears that in the year 1987-88 Opposite Party No. Arun Kumar Jha was working as Assistant Depot Manager, Biscomann Coal Sale Centre, Gandhi Bihar Police Colony, Anishabad, Patna and audit of the sale centre was made by Sri Madhukant Jha, Senior Divisional Audit Officer. Co-operative Societies, Bihar, Patna who was on deputation to Biscomaun as a Senior Auditor during the period 1-7-1987 to 23rd September, 1988. In course of the audit, the auditor found that Opposite party No. 1 had shown in the account of-the said Coal Sale Centre a sum of Rs 1,04,992/deposited in the Indian Bank, Biscomaun Bhawan, Patna from 1-7-1987 to 22-8-1988 and counter foils of pay-in-slips were also kept in the income and expenditure register but except the pay-in-slip dated 27-6-1988 for a sum of Rs. 5,500/, all other pay-in-slips were found to be over-written and on comparison with Bank register, it was found that a sum of Rs. 16-292 only bad been deposited in Bank as per all the pay-in-slips. The auditor found that a sum of Rs. 88. 700/ had been wrongly shown to have been deposited in the bank by over writing the pay-in-slips and thus a sum of Rs. 88,700/ was found to have been defalcated by accused Opposite party No. 1 for his personal gain. The auditor further found that on 26-10-1987 a sum of Rs. 2199/ had been sent to the said Sale Centre by cheque No. 350670 and the counter foil of the cheque bears the signature of the accused opposite party No. 1 in token of receiving the said amouet but the same was not entered in the income and expenditure register of the said Coal Sale Centre. The auditor further found that On 9-1-1981 the rent of the Coal Sale Centre for the month of December, 1987 was shown to have been paid through voucher No. 21 but again a rental of Rs. 1000/ was shown to have been paid-through voucher No. 32 dated 4-2-1988 for the same month and thus for December, 1987. the rent of Rs. 1000/ was shown to have been paid twice in the income and expenditure register and thus a sum of Rs. 1000/was found to have been defalcated by Opposite party No. 1. The auditor further found that on 21-6-1988 stock of 2.530 M. Tonnes of coal worth Rs. 1552.75 p. was deducted in the stock register without any basis for the same and as such a sum of Rs. 1552. 75 p. only was also defalcated by Opposite party No. 1. The auditor also found that On 10-8-l987 a sum of Rs. 4000/ was received by the opposite party No. 1 through receipt No. 30408 which had been sent by the Regional Coal Marketing Officer but the said amount had not been shown in the income and expenditure register and thus a sum of Rs. 4000/ had been defalcated by opposite party No. 1. As per audit report a sum of Rs. 97441.75 p. had been defalcated.

(3.) It farther appears that as per order of the Administrator of Bihar State Co-operative Marketing Union Ltd. a First Information Report was lodged against the Opposite party No. I and Karoihahia P. S. Case No. 747 Nated 19-12-1988 under Sections 409, 419,420, 467, 468 and 471 'I. P. C. was registered. After investigation police submitted charge sheet against Opposite party No. 1 and after trial, opposite party No. 1 has been acquitted by the learned Judicial Magistrate of the charges framed against him and hence this revision petition for setting aside the impugned judgment of the learned Magistrate.