STATE OF SIKKIM v. RAM NARESH SINGH — 1989 DIGILAW 1 (SIK)

R. DAYAL, A. C. J. ( 1 ) THIS is an appeal against the Judgment dated 8th July, 1928 of the learned Judicial Magistrate, East Sikkimt Gangtok acquitting the accused-respondent, Ram Naresh Singh under section 408 of the; Indian Penal Code. ( 2 ) A case under section 408 of the Indian Penal Code was registered against the respondent Ram Naresh Singh on a complaint dated 14th August, 1980 lodged by Shri A. K. Chettri, Executive Officer. Sikkim Khadi and Village Industries Board, Gangtok. After investigating into the case, the police filed a charge sheet to the effect that in the year 1976. 77 a grant of Rs. 29,000/- was given to the Sikkim Khadi and Village Industries Board for installation of five Gobar Gas Plants in Sikkim and in order to implement that scheme, the respondent Shri Ram Naresh Singh, an Internal Auditor, was entrusted with the job of purchasing materials subject to the submission of detailed account on the completion of the scheme. The charge sheet further stated that as per the entrustment, the respondent personally withdrew three cheques and one Shri D C. Pradhan withdrew two cheques and thus a total amount of Rs. 21,000/-was withdrawn but the accused submitted account of expenditure only for Rs. 14, 831. 86 and failed to submit expenditure account for the balance amount of Rs. 6,168. 14 and thus he misappropriated that much of money and converted the same to his own use. ( 3 ) A charge under section 408, IPC, was framed against the accused. After trial the learned Magistrate found the prosecution case not proved and so acquitted the respondent. ( 4 ) AGGRIEVED, the appellant-State has filed this appeal Shri B. C. Sharma, Advocate has argued the appeal on behalf of the appellant but has been unable to prove satisfactorily any misappropriation. According to the prosecution case, five amounts were withdrawn as per five cheques Exhibits P-1 to P-5. Cheque Exhibit P-5. is dated 19th April, 1977 for Rs. 10,000. 00 drawn by Shri Ahyodhya singh, Organiser member of Sikkim Khadi and Village Industries Board for self. It was a bearer cheque. It also bears the signature of the accused on the back of it. There is a voucher, Exhibit P12 concerning this cheque. Cheque Exhibit P-5. is dated 19th April, 1977 for Rs. 10,000. 00 drawn by Shri Ahyodhya singh, Organiser member of Sikkim Khadi and Village Industries Board for self. It was a bearer cheque. It also bears the signature of the accused on the back of it. There is a voucher, Exhibit P12 concerning this cheque. On the back of the voucher, there is an endorsement about the delivery of the cheque and below thereto, signature of the respondent on two revenue stamps. Cheque, Exhibit P-4 is dated 17th October, 1977 drawn in the name of the respondent by the aforesaid Ahyodhya Singh. This is also a bearer cheque. Voucher relating to the cheque is not proved. However, there is a signature said to be of the respondent on the back of the counterfoil of the cheque which is Exhibit P-B. Exhibit P-1 is the cheque dated 24th October, 1977 for Rs. 5,000. 00 drawn by the aforesaid Shri Ahyodhya Singh for self. There is an endorsement on the back of it in favour of the respondent. Voucher relating to this cheque is Exhibit P-li. On the back of it there purports to be the signature of the respondent without any endorsement. There is no revenue stamp affixed on this voucher. The other two cheques are dated 13th October, 1977 Exhibit P-3 for Rs. 2,698. 95 wrongly stated in the charge sheet as for Rs. 2,000/- and exhibit P-2 dated 28th October, 1977 for Rs. 1,500/- Both these cheques were drawn by Shri Ahyodhya Singh in favour of self and bore the endorsement in favour of Shri D. B. Pradhan Shri B. C. Sharma could not point out any evidence on record to show that the amounts of these cheques were handed over to the respondent. The best that can be said in favour of the prosecution regarding the entrustment of the amount to the respondent would be that only a sum of Rs. 17,500/-was given to the respondent vide cheques Exhibits P-1, P-4 and P-S. But no evidence has been produced to prove that this amount was not accounted for by the respondent. Reliance was placed on behalf of the prosecution on the statements of two wintesses namely, Shri R. D. Lal, P. W-2 and Shri T. T Sada, PW-4. Shri R. D. Lall was the Senior Accountant in the Sikkim Khadi and Village Industries Board. Reliance was placed on behalf of the prosecution on the statements of two wintesses namely, Shri R. D. Lal, P. W-2 and Shri T. T Sada, PW-4. Shri R. D. Lall was the Senior Accountant in the Sikkim Khadi and Village Industries Board. He deposed that the respondent withdrew the sum of Rs. 21,000/ from the bank for meeting the expenditure of the scheme but spent a sum of Rs. 14,831. 86 and failed to submit account for Rs. 6,168. 14, However, there are no documents to corroborate his statement about the expenditure account submitted by the respondent. The fire given by this witness about the withdrawal of money by the respondent is undoubtedly incorrect, for the total of the five cheques, Exhibits P-1 to P-S does not come of Rs. 21,000. 00, but comes to Rs. 21,698. 95 and since the cheques P-2 and P-3 were not issued nor endorsed in favour of the respondent, the amount received by the accused could not exceed 17,540. 00. In the absence of any corroborative documentary evidence, it would be entirely unsafe to believe that the respondent submitted an account only for the amount specified by this witness. The other witness, Shri T. T. Sada PW-4 was the Accounts Officer in the Board at the relevant time. He had deposed that on 30th June, 1980, his attention was drawn by the Accounts Section to the file stating that a sum of Rs. 141960. 49 was outstanding against the respondent and on verification he found that the respondent had taken Rs. 6,168. 14 for Gobar Gas Plant and then the file was processed and forwarded to the Chairman who desired that the respondent should submit detailed account or settle the accounts and thereafter the respondent was asked to settle the account or submit the details of the money which he had withdrawn but the respondent did not settle the account nor submitted the details. If the respondent did not submit the details of the account, the least that was expected of the prosecution was to furnish in the court a statement of the account showing details of the amounts accounted for by the respondent. A bald statement that the respondent submitted an account only for Rs. 14,83i. 86 is insufficient, particularly when it has been found that the has been an error in totalling up the figures of the five cheques. A bald statement that the respondent submitted an account only for Rs. 14,83i. 86 is insufficient, particularly when it has been found that the has been an error in totalling up the figures of the five cheques. ( 5 ) FURTHERMORE, it is necessary to point out that there are no proper receipts with regard to the cheques, exhibits P-1 and P-4. Since the cheques were bearer ones, as stated by Jamyang Sheroa, PW-1, Adm. Officer of the State Bank of Sikkim they could be en cashed anyone. Therefore, with regard to these cheques, it cannot be said that it is proved beyond reasonable doubt that the amounts of these cheques were entrused to the respondent for the purpose of the scheme. In any case, there is no reason for coming to a finding contrary to that recorded by the learned Magistrate. In the result, the appeal is dismissed. Appeal dismissed. --- *** --- .