BHALLA RAM VISHNOI Vs. JODHPUR CENTRAL CO

JUDGEMENT

(1.) Heard the learned counsel for the petitioner as well as the learned counsel for the respondents.

(2.) The petitioner was served with a charge sheet along with details of charges which reveal that he was charged with misconduct of having recorded in cash book entries of amount received from the members on different dates, after the accounts were audited and therefore they could not be included in the net total and the corresponding entire were made in the account without crediting the amount paid. However, since the amounts were not included in the total, the case amount received by the petitioner, without issuing the receipts, was not accounted for at the close of the day on respective dates when the entries were made in the cash book and were not included in the total. This resulted in depicting incorrect cash balance of much lower sum at the close of that day and has not been accounted for.

(3.) Another charge which was levelled against the petitioner was that he has received cash from members towards dues which were outstanding to them amounting to Rs.11,302/- on different dates. Such amount was not at all deposited in the cash book on the respective dates or thereafter and was directly credited to the accounts of the respective members, therefore, while the members got the credit of amount paid by them, the amount having not been shown in the cash book, the amount was not accounted for in the handling of cash. Thus, the amount received from 11 persons amount to Rs.20,042/- and amount of Rs.11,302/- from another members was misappropriated by the petitioner for his own use.