JUDGMENT 1. - In this criminal miscellaneous petition filed under Section 482, Cr.P.C. the petitioner is challenging FIR No.337/2002, filed against the petitioner at Police Station Tibi (District Hanumangarh). 2. As per facts of the case, a complaint was filed before the Judl. JUDGMENT 1. - In this criminal miscellaneous petition filed under Section 482, Cr.P.C. the petitioner is challenging FIR No.337/2002, filed against the petitioner at Police Station Tibi (District Hanumangarh). 2. As per facts of the case, a complaint was filed before the Judl. Magistrate, Tibi under Section 156 (3), Cr.P.C. by Bhadar Singh s/o Kesuram, Manager, Gram Seva Sahakari Samiti, Kulchandra against the petitioner for allegedly committing offence under Section 408, I.P.C. Following allegations were levelled against the petitioner : vkt fnukad 2-11-2002 ds oDr 7 ih0,e0 ij tfj;s Mkd vnkyr Jheku~ lh0ts0 ( ts0Mh0 ) lkgc fVCch ls ,d bLrxklk /kkjk 150 ( 3 ) lh0vkj0ih0lh0 canh etequ ifjokn i= U;k;ky; flfoy tt d0[k0 ,oe~ U;kf;d eftLVs~V izFke oxZ fVCch Hkknjflag iq= Jh dslwjke dkse tkV fuoklh gky O;oLFkkid xzke lsok lgdkjh lfefr dqypUnz Fkkuk iqfyl fVCch izkFkhZ fo:) lR;izdk'k iq= Jh egknso izlkn 'kekZ iwoZ esa O;oLFkkid xzke lgdkjh lsok lfefr dqypUnz gky fuoklh uksgj vizkFkhZ ifjokn i= vUrxZr /kkjk 408 vkbZ0ih0lh0 Jheku~th ifjokn izkFkhZ dh vksj ls bl izdkj gS%& 1- ;g gS fd izkFkhZ orZeku esa xzke lsok lgdkjh lfefr dqypUnz dk O;oLFkkid gS tks ,d v)Z ljdkjh foHkkx gSA 2- ;g gS fd vizkFkhZ xzke lsok lgdkjh lfefr dqypUnz dk O;oLFkkid Fkk rFkk vizkFkhZ xzke lgdkjh lfefr dk O;oLFkkid o eq[; dk;ZdrkZ Fkk tks lfefr ds lnL;ksa dks [kkn o _.k uxnh forj.k dk dk;Z dh M~;wVh dk vatke nsrk FkkA lfefr dh vksj ls leLr lnL;ksa ls _.k olwyh djuk rFkk leLr _.k olwyh djuk rFkk leLr _.k jkf'k lfefr ds lnL;ksa ls olwyh dj tek djus dk dk;Z vizkFkhZ leLr dk;Z cgSfl;r batkpZ lfefr djrk FkkA 3- ;g gS fd vizkFkhZ us vius dk;Zdky ls lfefr ds /ku dk vksfMV fjiksVZ vuqlkj fuEu izdkj xcu fd;k gSA vkfMV iSjk 17 bUdykst 1 o"kZ 1988&89 esa 591 FkSyk ;wfj;k dh fcdzh jkf'k :0 65010@& curh Fkh tcfd jksdM+ esa :0 57090@& :0 7920@& dk xcu fd;k gS fnukad 7-1-1989 dks :0 435@& dk lkcqu dz; dj LVkd esa uk ysdj xcu fd;k gS ( 16 ) vkfMV igjk o"kZ 1989&90 esa fnukad 25-10-1989 dks okmpj dzekad 1357&25 ( 524 ) ds eqrkfcd 1357&25 dh nslkbZ fcM+h [kjhn dj LVkd esa u ysdj xcu fd;kA 17 vkfMV igjk 7 o"kZ 1989&90 esa :0 300@& dk miHkksDrk lkeku [kjhn dj LVkd esa ugh ntZ dj bl /ku dk xcu fd;kA ( 18 ) vkfMV igjk 9 o"kZ 1989&90 esa 'kadjyky lsYlesu dh fnukad 30-6-1989 jksdM+ ist 9 mij :0 1200@& fcuk okmpj ds osru Hkqxrku dj :0 1200@& dk xcu fd;k gSA ( 19 ) vkfMV igjk 18 ok jksdM+ cgh ds nSfud ;ksxksa dk izf'k{k.k djus ds ckn tku cw>dj Jh lR;izdk'k O;oLFkkid jksdM iksrk :0 6421@& de tksM+dj xcu fd;kA ( 20 ) vkfMV igjk 20 ( 1 ) esa fnukad 27-7-1988 dks jksdM+ ist uEcj esa 200 FkSyk [kkn dk fdjk;k :0 500@& fcuk okmpj jksdM+ cgh esa crk;k gS okLro esa ;g Hkqxrku ugha dj xcu fd;k gSA 21 vkfMV igjk 20 ( 2 ) esa fnukad 30-10-1989 dks vke lHkk [kpZ :0 412-50 fn[kk;k x;k gS tcfd bl vof/k esa dksbZ vke lHkk ugha gqbZ gSA 22 vkfMV igjk 20 ( 3 ) fnukad 7-2-1989 ist ( 62 ) ij [kkn fdjk;k :0 1125@& etnwjh :0 62-50 fcuk okmpj ds fnyk;k tks okLro esa xcu fd;k gqvk gSA 23 vkfMV igjk 38 ( 1 ) esa fnukad 88 ( 14 ) lnL;ksa dk cdk;k Fkk ftudk dkVk NkUVh dj cxSj jlhn dkVs fcuk jksdM+ cgh esa tek fd;s [kkrs esa lh/ks tek fn[kkdj [kkrksa dk cdk;k u fn[kkdj :0 39368@& dk xcu Hkh lR;izdk'k O;oLFkkid us fd;kA 24 vkfMV igjk 39 ( 1 ) essa ikl cqdksa dk lR;kiu djus ij ik;k x;k fd lR;izdk'k }kjk 5060 ikl cqdksa esa tek dj jksdM+ cgh esa tek u dj xcu fd;kA 25 vkfMV igjk 39 ( 2 ) Jh jkeyky iq= xksfoUn jke dh ikl cqd esa fnukad 2355&89 vly 3957&40 C;kt 4264 ;ksx 8222 lfefr dk pktZ ugha gksrs gqos olwy fd;s tks ckn esa fnukad 12-6-1989 dks jksdM+ ist 9 ij vly 3948 o C;kt 4052 dqy 8010 lfefr esa 212 dj tek dj xcu fd;kA 26 vkfMV igjk 52 ( 2 ) o 1 vkfMV o"kZ 1989&90 esa cht ujek 30 FkSyh nj 146 ds fglkc ls jkf'k ykijokg ds cht le; ij ugha cspdj lfefr dks gkfu igqapkbZA 27 vkfMV igjk 52 ( c ) ( 2 ) vkfMV o"kZ 1989&90 esa i'kq vkgkj LVkd esa ugha gS tcfd LVkd ist 55 ij 15 ckjh Ik'kq vkgkj LVkd esa ugha gS tcfd LVkd ist 55 ij 15 cksjh i'kq vkgkj cdk;k jgrk gS nj 22&50 fDoaVy 1234&50 Hkh Jh lR;izdk'k us cspdj xcu fd;kA 28 vkfMV iSjk 52 ( c ) ( 3 ) esa fnukad 8-8-1989 LVkd ist 17 ij 5 FkSyk ;wfj;k [kkn de dj jksdM cgh esa tek u dj 55 dk xcu fd;k gSA 29 vkfMV iSjk 52 ( c ) ( 5 ) esa LVkd ist 70 FkSyk lh0,0lh0 nj 188 xcu fd;kA 30 vkfMV iSjk ( 52 ) ( c ) ( 6 ) LVkd ist 39 9 FkSyk ;wfj;k [kkn nj :0 110 fnukad 8-10-1987 ls LVkd eas ugha gS ftles 89 dk Jh lR; izdk'k us xcu fd;k gSA 31 vkfMV iSjk 52 ( c ) ( 7 ) esa LVkd ist 60 ij 8 FkSyh ch0,p0lh0 dher 590 LVkd dk xcu Jh lR;izdk'k O;oLFkkid }kjk fd;k x;k gSA dqy ;ksx 124246-18 ( 4 ) ;g fd mijksDr vuoku lfefr dk vius ukSdjh ds nkSjku lfefr dh vekur 'kqnk jkf'k esa [k;kUr dh rFkk pktZ nsrs le; lfefr dh jksdM cgh eq[; fnukad 1-7- 1987 ls 30 -6-1988 ls pkyw rFkk igjk 17 ( 2 ) o"kZ 1988&89 esa fnukad 3-1-1989 dks d`"kd Hkkjrh; dks vksijsfVo fy0 ls vkj vks uEcj 6155 ls 250 FkSyk ;wfj;k [kkn dher :0 25132 iS0 50 dh gS bl [kkn dks jksdM+ cgh esa fnukad 7-9-1989 jksdM+ ist 6 ij dkfjc dks Hkh vekur tek dj O;; is'k esa [kkn 250 FkSyk [kjhn jkf'k 25739-50 iSls ntZ fd;k gS bu jkf'k dh [kkn LVkd jftLV~j esa ntZ ugha dj ,d ekg dh C;kt :0 382 Jh lR;izdk'k ls olwy fd;k tkos 3 vkfMV iSjk 17 ( 4 ) o"kZ 1988&89 esa fnukad 7-9-1989 dks fcuk okmpj ds :0 110 Hkqxrku fd;k bl izdkj :0 110 dk xcu fd;kA ( 4 ) vkfMV iSjk 17 ( 5 ) o"kZ 1988&89 esa [kkn fcdzh :0 39988 dk xcu fd;k tek dj O;; i{k esa lnL;ksa ds QthZ _.k forj.k crk dj :0 39988 dk xcu fd;k gSA fnukd 8-3-1989 dks jksdM ist 71 ij 6 vkfMV igjk 17 ( 8 ) esa :0 1200 fnukad 2-2-1989 jksdM+ ist 66 ij fcuk okmpj ds Jh 'kadjyky lsYlesu dks osru Hkqxrku dk /ku nq:i;ksx fd;k 7 vkfMV igjk 17 ( 8 ) o"kZ 1988&89 esa Jh 'kadjyky lsYlesu dh vekur 1225 tek dj O;; i{k esa lsYlesu dks osru :0 1100 rFkk :0 12 dk LFkk;h lkeku dz; djuk fn[kkdj fcuk okmpj Hkqxrku fd;kA 8 vkfMV igjk 17 ( 9 ) 1988&89 esa laxfj;k dz; fodz; lgdkjh lfefr fyfeVsM esa fnukad 26-11-1988 dks 100 FkSyk Mh0,0ih0 :0 18800 dz; dj bl [kkn dk lfefr esa tek [kpZ u dj mpufr cspdj lfefr dks :0 200 dh 'kdy gkfu igqapk;h gS bl izdkj :0 200 dh lfefr ds /ku dk nq:i;ksx fd;k gSA 9 vkfMV iSjk 17 ( 10 ) o"kZ 1988&89 esa guqekux<+ dz; fodz; lgdkjh lfefr fy0 dks lfefr lgdkjh fy0 esa :0 7557 tek djok;s gSa bl izdkj : 1443 ds /ku dk xcu fd;k gSA 11 vkfMV igjk o"kZ 1989&90 esa jlhn dzekad cqd uEcj 3963 esa fnukad 1-12-1989 dks Jh vkbZnku iq= Jh ekuhjke ds vly :0 3070 C;kt 350 ;ksx :0 3420 lR;izdk'k O;oLFkkid }kjk olwy dj jksdM+ cgh esa tek u dj xcu fd;kA 12 vkfMV igjk 2 o"kZ 1989&90 esa jlhn dzekad 44 cqd uEcj 3963 fnukad 1-12-1989 dks Jh nyhi dqekj iq= Jh thrkjke ds vly :i;s olwy dj lfefr dh jksdM+ cgh esa tek u dj xcu fd;kA 13 vkfMV igjk 3 o"kZ 1988&89 esa LVkd ist 26 ij 1 fDo0 85 fdyks 175 xzke yhoh dUV~ksy dh phuh LVkd esa 'ks"k Fkh ysfdu lR; izdk'k O;oLFkkid us phuh pktZ ugha fn;kA phuh jkf'k 1388&82 dk xcu fd;kA ( 14 ) vkfMV iSjk 4 o"kZ 1988&89 esa vafre jksdM+ iksrk :0 963 iS0 ( 61 ) ckdh Fkk pktZ esa u nsdj xcu fd;k gSA ( 15 ) vkfMV igjk 5 o"kZ 1988&89 esa ck uEcj 9344 fnukad 13-9 fnukad 4-1-1988 ls 30-1-1989 o"kZ 1987&88 o 1988&89 dh leLr izksuksV cksM cqd jftLVj pktZ esa ugha fn;k vHkh rd eqyfte ds ikl gS ij nsus ls badkj dj nh tks cjkin dh tkuh gSA ( 5 ) ;g fd eqyfte dk mijksDr /kjksgj jkf'k dk xcu dj vekur ea [ku;kr dh gS tks Hkk0n0la0 dh /kkjk 408 ds rgr vijk/k gS vr% bLrxklk is'k dj fuosnu gS fd eqyfte ls mijksDr fjdkMZ cjken fd;s tkos o mls ltk dkuwuh QjekosA fnukad 25-10-2002 izkFkhZ Hkknj flag iq= dslwjke fuoklh gky O;oLFkkid xzke lsok lfefr dqypUnz Hkknjflag 25-10-2002 ifjoknh Hkknjflag dh vksj ls ;g ifjokn Jh txnh'k izlkn 'kekZ ,MoksdsV us is'k fd;k ifjokn dk voyksdu fd;k x;k ifjokn esa dqN rF; utj vkrs gSa ;g ifjokn 156 ( 3 ) lh0vkj0ih0lh0 ds rgr Fkkuk iqfyl Vhch dks Hkstdj fy[kk tkrk gS fd izdj.k ntZ dj ckn vUnj fe;ky urhtk ,d ekg esa is'k djs vkns'k lquk;k x;k ,l0Mh0 i`Fohiky flag flfoy U;k;k/kh'k d0[k0 ,oa U;kf;d eftLVs~V izFke oxZ fVCch ftyk guqekux<+ jkt0 25-10-2002 izkIr gqvk ftldh udy gkFk o gkFk dh xbZ ftu ij eq0u0 337 ( 2002 ) /kkjk ( 408 ) vkbZ0ih0lh0 esa ntZ dj rQrh'k Hkh Jh vfu:) dqekj ,0,l0vkbZ0 ds lqiqnZ dh xbZ izfr dj ,Q0vkbZ0vkj0 fu;ekuqlkj tkjh dh xbZA 3. To challenge the above FIR, learned counsel for the petitioner raised two grounds with regard to delay of 12 years in filing the complaint, so also, the ground that FIR cannot be filed on the basis of audit report conducted under Section 74 of the Rajasthan Co-operative Societies Act, 1965. According to the petitioner, the allegations are related to the year 1988-89 and said complaint was filed on 02.11.2002 with regard to embezzlement and irregularities against the petitioner. 4. Further, it is pointed out that according to Section 74(1) of the Co-operative Societies Act, if in the course of an audit, inquiry, inspection or the winding up of a co-operative society, it is found that any person, who has taken any part in the organisation or management of such society or who is or has at any time been an officer or an employee of the society, has made any payment contrary to this Act, the rules or the byelaws or has caused any deficiency in the assets of the society by breach of trust or wilful negligence or has misappropriated or fraudulently retained any money or other property belonging to such society, the Registrar may, of his own motion or on the application of the committee, liquidator or any creditor, inquire himself or direct any person authorised by him by an order in writing in this behalf, to inquire into the conduct of such person. But, there is proviso to Section 74 that no such inquiry shall be held after the expiry of six years from the date of any act or omission referred to in this sub-section or as the case may be, from the date of knowledge of the Registrar of such act or omission, whichever is later. 5. Learned counsel for the petitioner vehemently argued that admittedly complaint has been filed in the year 2002 and relevant period of audit is of the year 1988-89, therefore, the FIR so filed deserves to be quashed. Learned counsel for the petitioner submits that in this case when limitation has expired for inquiry for the purpose of audit as per Section 74, then, on the basis of said audit report it was not open for the complainant to file the FIR for any criminal breach of trust. Learned counsel for the petitioner submits that in this case when limitation has expired for inquiry for the purpose of audit as per Section 74, then, on the basis of said audit report it was not open for the complainant to file the FIR for any criminal breach of trust. Therefore, the impugned FIR may be quashed on the ground of delay and on the fact that so called audit was conducted in contravention of Section 74 of the Act of 1965. 6. After hearing arguments of learned counsel for the petitioner, I have perused the FIR, so also, Section 468, Cr.P.C. which reads as under : "468. Bar to taking cognizance after lapse of the period of limitation.-(1) Except as otherwise provided elsewhere in this Code, no Court shall take cognizance of an offence of the category specified in sub-section (2), after the expiry of the period of limitation. (2) The period of limitation shall be - (a) six months, if the offence is punishable with fine only; (b) one year, if the offence is punishable with imprisonment for a term not exceeding one year; (c) three years, if the offence is punishable with imprisonment for a term exceeding one year but not exceeding three years. (3) For the purposes of this section, the period of limitation, in relation to offences which may be tried together, shall be determined with reference to the offence which is punishable with the more severe punishment or, as the case may be, the most severe punishment." 7. Upon perusal of the above section, I have perused Section 408, I.P.C., in which, it is apparently clear that punsihment for offence under Section 408 is seven years and fine; meaning thereby, the contention of petitioner with regard to filing of the FIR after delay of 12 years is not sustainable because as per Section 468, Cr.P.C. no limitation is prescribed if the offence charged is punishable with a term more than three years. As per Section 468, Cr.P.C., the limitation is one year if the offence is punishable for a term not exceeding one year, three years if the offence is punishable with imprisonment for a term exceeding one year but not exceeding three years. In this view of the matter, contention of learned counsel for the petitioner that FIR has been filed after delay is hereby rejected. 8. In this view of the matter, contention of learned counsel for the petitioner that FIR has been filed after delay is hereby rejected. 8. With regard to the second contention raised by learned counsel for the petitioner that as per Section 74(1) of Rajasthan Co-operative Societies Act, 1965, no recovery can be made upon audit conducted after expiry of six years; but, for criminal breach/act no such restriction is imposed in law. In my opinion, in this case, the complaint has been filed for punishing the petitioner for offence under Section 408, I.P.C., therefore, the provisions of the Co-operative Societies Act cannot be given over-riding effect upon the provisions of the Criminal Procedure Code because it is nowhere provided under the Co-operative Societies Act that provisions shall over-ride the general law.In this view of the matter, there is no force in this petition. The petition filed under Section 482, Cr.P.C. for quashing the impugned FIR is hereby dismissed.Petition dismissed. *******