Hon'ble Dharnidhar Jha,J. Hon'ble Ramesh Sinha,J. We have heard learned AGA on admission of the present Government Appeal and Sri K.N. Singh, holding brief on behalf of Sri Amit Daga, for the respondent. 2. The Income tax officials conducted search in the house of tespondent-accused persons, namely, Chaman Lal and others. A particular sum of money was recovered during that search and the amount was seized. Chaman Lal produced a memorandum of partition and there was a claim to have got Rs. 1,00,000,00 from his joint Hindu family through partition by metes and bounds. The memorandum was prepared on a stamp paper of Rs. 2.25 paise. During investigation the Income tax officials found that the stamp paper had been shown purchased on 2.2.1972 on which the memorandum was scribed and signed by all concerned parties on 31.3.1972. However, the stamp paper was printed by Government Press Nasik on 3.2.1973. Thus, the allegation was that on 2.2.1972 the stamp paper was not in existence and as such, the memorandum of partition was a false document, which was forged and fabricated to cover up a legally held conducted search by the lawfully employed competent persons and thus the Income Tax department was cheated and defrauded by use of that forged and fabricated document in a lawfully instituted proceedings. 3. The case went to trial by a Magistrate of First Class vide criminal case no. 1391 of 1987 in the Judgeship of Saharanpur. Learned Chief Judicial Magistrate, Saharanpur vide his judgment and order dated 16.9.2009 and 18.9.2009 held the respondents guilty of committing the offences under sections 467, 468, 471, 120-B and 196 IPC and awarded different terms of sentences including of fine to the respondents. 4. The respondents challenged the judgment of conviction and order of sentence passed by the learned Chief Judicial Magistrate, Saharanpur before learned Addl. Sessions Judge, Court No. 8, Saharanpur in Criminal Appeal No. 89 of 2009 and the learned Judge acquitted the respondents holding that the relevant records and evidence had not been produced before the trial judge and use of photo copies of the stamp of the original record was simply not permissible under law. Thus, the learned lower appellate court held the charges not proved. 5.
Thus, the learned lower appellate court held the charges not proved. 5. While being addressed, we are taken to the relevant discussion of evidence made by the learned lower appellate court and we are satisfied that there was no error of judgment committed by the learned Addl. Sessions Judge, when he was acquitting the respondents of the charges. The learned lower appellate court was perfectly justified in holding the photo copies of the original documents, specially the memorandum of partition Ext. 12/4 and 12/5 not admissible in evidence on account of non production of the original of the two photo copies. The learned trial judge had reasoned that even if the original documents have not been produced, the secondary evidence to make the documents admissible would have been produced and non production of that secondary evidence had further compounded the situation on none proof of the charges. The submission was that the forged and fabricated memorandum of partition dated 31.3.1972 had been sent to the Government Printing Press, Nasik for making a report of its exact date of presenting. We do not deny the submission. However, it was incumbent upon the prosecution to have examined the officials of the Government Printing Press, Nasik, even without producing the same to justify that the particular stamp had been examined by them and those had not been found printed on the day it was shown to be purchased and further that the stamp papers had been printed on a day later to the day it was shown to be sold and purchased by the stamp vendor and the respondents respectively. The learned Judge appears not falling in any error, while appreciating the evidence and has appropriately applied the rules of evidence in allowing the appeal. 6. In the result, we dismiss the Government Appeal for the fore going reasons. _