JUDGMENT : 1. The appellant herein is the 4th accused in Spl.C.C.No.155 of 1991 on the file of the Special Judge-cum-Chief Judicial Magistrate, Salem. The trial Court has found him and other accused guilty of offences under Sections 120-B, 467, 466, 420 IPC and Section 5(2) r/w 5(1)9d) of Prevention of Corruption Act, 1947 r/w 109 IPC and 120-B (2 counts), 467 (2 counts), 465(2 counts), 466 (2 counts) and 420 (2 counts) respectively and sentenced him to undergo 1 year RI and imposed to pay a fine of Rs.1,000/- for each of the offences in default to under 2 months RI. The period of imprisonment is ordered to run concurrently and period of imprisonment already undergone is set off under Section 428(1) Cr.P.C. 2. Based on reliable information, the Vigilance and Anti-Corruption Detachment at Salem, has registered a complaint in Crime No.7/AC/88 under Sections 120-b, 420, 467, 468, 471, 477(A) IPC and Sections 5(2)(d) r/w 5(1)(d) of Prevention of Corruption Act, 1947 and Section 109 IPC against Varadarajulu, Tahsildar of Attur Taluk from 07.12.1981 to 05.09.1982, P.Chandran, Village Administrative Officer at Kondayampalli village from 13.06.1984 to 13.08.1987, U.R.Venkatachalam, Ex-Village Munsif, who is father of Gunasekaran and Gunasekaran, Village Administrative Officer of Kalrayan Hills from 30.04.1987 to 13.06.1987 and Poomalai, private person, who was working as Village Karnam in the Village Administrative Office. 3. According to the complaint, the above said persons entered into a criminal conspiracy to commit illegal act by illegal means and to cheat the Government of Tamil Nadu by fabricating the revenue records in respect of S.No.274, Kondayampalli village, Gangavalli Firka, Attur Taluk measuring 9.04 acres which is unassessed Government waste land. In pursuant to the said conspiracy, Varadarajulu had created false proceedings for allotment of patta in respect of the said land to Venkatachalam. In respect of the above said land, Chandran had manipulated the village accounts to assist Venkatachalam; and Gunasekaran and Poomalai had assisted Chandran in this regard by fabricating the documents as if patta was issued to A3 Venkatachalam. 4. According to the complaint, Varadarajulu created false proceedings purported to have been made on 06.03.1982 accepting the claim of Venkatachalam over the unassessed waste land of 09.04 acres in S.No.274 in Kondayampalli Village as his hereditary property. 4. According to the complaint, Varadarajulu created false proceedings purported to have been made on 06.03.1982 accepting the claim of Venkatachalam over the unassessed waste land of 09.04 acres in S.No.274 in Kondayampalli Village as his hereditary property. Based on the said fabricating proceedings, Varadarajulu as Tahsildar of Kondayampalli Village had directed the Revenue Inspector, Gangavalli Firka to assign patta for the vacant land to Venkatachalam in respect of S.No.274 Kondayampalli village. Chandran and Gunasekaran to support the false proceedings of Varadarajulu had falsified relevant village records to make it appear that S.No.274 was assigned to Venkatachalam. The relevant entries were created in the records maintained by Attur Taluk Office through Chandran and Poomalai(the appellant herein). The 'A' register and chitta were altered and manipulated by Poomalai at the instance of the other accused to support the false claim of Venkatachalam, based on the false proceedings fabricated by Varadarajulu. 5. The District Vigilance and Anti-Corruption, based on the said First Information Report dated 21.04.1988 which is marked as Ex.126 had taken investigation and had filed the final report on its completion. The trial Court had taken cognizance of the final report and charges were framed against the accused persons. Pending trial, A1[Varadarajulu] and A2[Chandran] died. The trial Court, after appreciating the evidence let in by the prosecution had held A3[Gunasekaran] and A4[Poomalai] guilty of the charges and sentenced them as stated above. 6. Aggrieved by the said judgment of conviction, both A3[Gunasekaran] and A4[Poomalai] has preferred the present appeal. While pending appeal in Crl.A.No.596 of 2008, the appellant/Gunasekaran[A3] died. Hence, Crl.A.No.596 of 2008 was dismissed as abated on 03.01.2018. 7. Crl.A.No.685 of 2008 is preferred by the appellant/Poomalai(A4) on the ground that the trial Court ought not to have relied upon the evidence of PW-7[Abdulkani], PW-8[Bhagavathi Devar] and PW-32[Saravanan] since they have role in assigning the patta to Venkatachalam Udiayar. Further, as far as the appellant is concerned, he had made some entries in the records at the instance of deceased Gunasekaran (A3) and there is no evidence to show that this appellant has obtained any pecuniary benefit. Therefore, the finding of the trial Court convicting the appellant under Section 120B, 467, 465, 466(2 counts) and 420(2 counts) IPC is erroneous. 8. Therefore, the finding of the trial Court convicting the appellant under Section 120B, 467, 465, 466(2 counts) and 420(2 counts) IPC is erroneous. 8. The learned counsel appearing for the appellant would submit that out of 18 charges framed against the accused 1 to 4, the charges under Sections 120(B) IPC r/w 466, 467, 471 r/w 467, 466, 420 IPC and Section 5(2) r/w 5(1)(d) of Prevention of Corruption Act, 1947 r/w 109 IPC (2 counts) are as against the appellant herein. According to the prosecution, in the land called as Pisasu Karadu in S.No.274 at Kondayampalli village, Gangavalli firka, Attur Taluk, Salem District, proceedings are fabricated as if patta was issued in favour of Venkatachalam Udayar on 06.03.1982 vide proceeding O.M.1603/82/(B4) and in the chitta register, the name of Venkatachalam Udayar has been inserted as if the patta No.675 stands in his name since Fasali 1396. This has been made to believe the said false entry in the record as genuine and for the said purpose, the present appellant had approached PW-8 [Bhagavathi Devar] and PW-7 [Abdulkani] former Revenue Inspectors of Gangavalli Firka and induced them to sign in the fabricated records viz., chitta and adangal for S.No.274 and also the appellant had erased the A Register of Kondayampalli village and manipulated by making false entry and prepared fake patta passbook in favour of Venkatachalam Udiayar. 9. However, none of the prosecution witnesses have spoken about overtact of the appellant and whatever incriminating material spoken by PW-7[Abdulkani] and PW-8[Bhagavathi Devar] are unreliable and contrary to the documents. Having signed the documents as true copy of adangal found in Ex.P12, PW-7[Abdulkani] cannot disown the document and furthermore, being photocopy of the document and original of it has not been produced by the prosecution and no explanation has been placed before the Court for non-production of the original, the case of the prosecution witnesses are to be eschewed. 10. It is also contended by the learned counsel appearing for the appellants that PW-8[Bhagavathi Devar] who was the Revenue Inspector of Gangavalli Firka during September 1982 to October 1984 has made entry in Ex.P64 adangal book and admitted the same. He in order to save himself had deposed as if he has not made entries in Ex.P16 and signed Ex.P20 found in the file marked as Ex.P12. He in order to save himself had deposed as if he has not made entries in Ex.P16 and signed Ex.P20 found in the file marked as Ex.P12. Having admitted that he signed Ex.P20 without date, after his retirement, to show as if it was issued during his tenure as Revenue Inspector of Gangavalli Firka, establishes his guilty in the alleged crime. Instead of arraying PW-7[Abdulkani] and PW-8 [Bhagvathi Devar] as accused, who have admitted their guilt in the commission of crime, they were examined as prosecution witnesses. Since they are accomplish to the crime, their deposition has no evidentiary value. Hence, sought for acquittal by setting aside the judgment of the trial Court. 11. Per contra, the learned Additional Public Prosecutor would submit that the appellant Poomalai, who was earlier Village Karnam, had accessed to the Revenue records and was aware of nature of the land in S.No.274 of Kondayampalli village. After his removal and appointment of Village Administrative Officer and Village Assistant, he got himself associated with A3 [Gunasekaran] Village Administrative Officer of Gangavalli and assisted him in maintaining the accounts and records as per the instruction of A3 [Gunasekaran]. A4[Poomalai] being a private person ought not to have allowed by A3[Gunasekaran] to have access to the records. But, pursuant to the criminal conspiracy, A4[Poomalai] was not only allowed to have access to the revenue records, but also permitted to fabricate the records as per the instruction of A3[Mr.Gunasekaran]. The prosecution has proved the charges against the appellant through occular evidence of PW-7[Abdulkani] and PW-8[Bhagavathi Devar] and PW-32[Saravanan] that false entries in patta No.675 of the old chitta register of Kondayampalli village was carried out by this appellant, thereby the unassessed Government land has been converted into patta land of Venkatachalam Udaiyar. 12. It is proved through the witnesses that the appellant had erased the original entry found in the 'A' Register and made false entries. He had acquaintance with the former Revenue Inspectors PW-7[Abdulkani] and PW-8[Bhagavathi Devar]. He went to the residence after their retirement, made false representation and made them to believe that the entries are genuine and S.No.274 of Kondayampalli village stands in the name of Venkatachala Udaiyar. He had acquaintance with the former Revenue Inspectors PW-7[Abdulkani] and PW-8[Bhagavathi Devar]. He went to the residence after their retirement, made false representation and made them to believe that the entries are genuine and S.No.274 of Kondayampalli village stands in the name of Venkatachala Udaiyar. The fabricated proceedings created by A1 [Varadaraulu] anti-dating the records had been used by A4 [Poomalai] to convince PW-7[Abdulkani] and PW-8[Bhagavathi Devar] to affix their signatures in the chitta and adangal purported to be the true copies in respect of the land in S.No.274 of Kondayampalli village. Thus, the Government land had been fraudulently converted into the land of the private person by A1 to A4 in which A4[Poomalai] played major role as spoken by PW-7[Adbulkani] and PW-8[Bhagavathi Devar] and since their evidence are unassailed, the trial Court has rightly convicted the appellant and there is no error in the judgment of the trial Court, which needs interference in the appeal. 13. Point for consideration: Whether the prosecution evidence spoken through PW-7, PW-8 and PW-32 is sufficient to hold the appellant guilty? 14. On perusal of the deposition and exhibits marked on behalf of the prosecution, it is well established that S.No.274 of Kondayampalli village is an unassessed government land. However, during 1986 when the deceased Varadharajulu was working as Thasildar of that area, he had fabricated the records by creating false proceedings as if the patta has been issued in favour of Venkatachalam Udayar, who was shown as 3rd accused while registering First Information Report but he died before framing the charges. A3[Gunasekaran], who died pending the appeal and happened to be the Village Administrative Officer of Kalrayan Hills had in connivance with the deceased Chandran, Village Administrative Officer, as if the government has granted patta of 9.089 acres land in S.No.274 and the patta No.675 was issued to Venkatachala Udaiyar. It is so happened that based on these fabricated proceedings the government land has been exploited for mining operation for several years. When through reliable source, the matter was brought to the notice of District Vigilance and Anti-Corruption, First Information Report had been registered on 21.04.1988 and investigation has been taken up by the District Vigilance and Anti-Corruption. 15. So far as this appellant is concerned, he was the Village Karnam and dismissed from his service, after regular appointment of Village Assistant in the year 1980. 15. So far as this appellant is concerned, he was the Village Karnam and dismissed from his service, after regular appointment of Village Assistant in the year 1980. Due to his proximity with the revenue records, he has been assisting by A3[Gunasekaran] who joined as Village Administrative Officer in the year 1987. From the evidence of PW-7 [Abdulkani] and PW-8[Bhagavathi Devar], it is clear that the appellant had abused his rapport with PW-7 and PW-8. He had misled them to sign in the true copies of chitta and adangal which are marked as Exs.P14 and P20 respectively. PW-32[Saravanan] Tahsildar of Attur village during the relevant point had spoken in detail how the fabrication of the revenue records have been done by the accused person and thereby 9.04 acres of the government land had been grabbed by the individual in connivance of public servants. The trial Court had in detail gone into the evidence and exhibits which are incriminating the accused persons and had come to a right conclusion that they are guilty of offences for fabricating the revenue records for the purpose of cheating the government. This Court finds no ground acceptable to interfere with the judgment of the trial Court and this appeal is liable to be dismissed. 16. In the result, the Criminal Appeal is dismissed. The judgment dated 18.07.2008 passed in Special C.C.No.155 of 1991 by the learned Special Judge cum Chief Judicial Magistrate, Salem, is hereby confirmed. The period of sentence is ordered to run concurrently. The period of sentence already undergone by the appellant is set off. The trial Court is directed to secure the appellant to undergo the remaining period of imprisonment.