BIRENDRA NATH CHATTERJEE Vs. UMANANDA MUKHERJEE

JUDGEMENT

(1.) In this case a Rule has been, obtained against an order of discharge of one Umananda Mukherjee who was placed on his trial under Secs.197, 420 and 404, Indian Penal Code. The charge against him was that he, knowing of the death of one Bhaba Sundari Debi, who died, on the 3 January 1923, as her agent in respect of her Savings Bank account at Berhampur; withdrew on the 5 and 9 January 1923 in all Rs. 1,55,0 by signing two certificates to the effect that she was alive on those days. The Deputy Magistrate discharged the accused holding that Secs.420 and 401 did not apply because, as a matter of-fact, the accused was entitled to the money on the lady's death and Section 197 did not apply on the ground that the certificates given that the lady was alive and sane were not such certificates as were contemplated by Section 197, Indian Penal Code.

(2.) After the discharge by the Deputy Magistrate the, case came up before the District Magistrate who agreed with the Deputy Magistrate and refused to order a further enquiry.

(3.) Now, the point for decision to my mind appears to be whether these certificates which undoubtedly the accused gave on the 5 and 9 January 1923, that the depositor Bhaba Sundari was alive, and sane when she was already dead, are certificates which came within Section 197. Under the Government Savings Banks Act (V of 1873) under which the Post Office Savings Bank is conducted the Governor-General in, Council may make certain statutory rules. But, these rules as to payment only apply in the case of payment of deposits to minors or guardians, in the case of payment of deposits belonging to lunatics and in the case of payment of deposits by or on behalf of married women. Bhaba Sundari comes under none of these three classes. She was a widow and the accused was her brother by adoption. The certificate given under the rule that in the case of female depositors withdrawing by their authorised agents under Rule 18 the agent must sign a certificate on the application for withdrawal to the effect "Certified that the depositor is on this day alive and sane" does not appear to be a Certificate either prescribed by the Government Savings Banks Act or by statutory rules made thereunder. The rule appears to be made for the general conduct of the Post Office business. Therefore it appears to me that the certificates given by Umananda cannot be certificates such as are covered by Section 197, Indian Penal Code. The question whether they can come under any other section of the Code which requires sanction under Section 195, Cr.P.C., is not at present before us. This is purely a private prosecution and not on the complaint of any of the officer of the Post Office.