JUDGMENT : 1. This appeal is directed against the judgment dated 29.09.2018 passed by the Court of learned Special Judge Anti-Corruption (CBI) Cases, Srinagar (hereinafter referred to as ‘the trial court’) whereby the appellant has been convicted for commission of offences under Section under Section 420, 409 RPC and 5(2) read with 5(1) (c) &(d) of the Prevention of Corruption Act, Samvat, 2006 and sentenced to simple imprisonment of two years for each offence and a consolidated fine of Rs.10,000/- and in the event of non-payment of fine within a period of 30 days, the same has been ordered to be realized from the estate of the appellant 2. The appellant has impugned the judgment on the ground that the prosecution has failed to prove that the appellant was entrusted with the job of cashier/clerk and as such, the appellant was not discharging his duty as public servant at relevant point of time. It is urged by the appellant that the learned trial court has not appreciated the evidence in its right perspective and has convicted the appellant despite the fact that the prosecution could not prove its case beyond reasonable doubt 3. Mr. Showkat Ali Khan, learned counsel appearing for the petitioner submits that the appellant could not have been held guilty of commission of offence under Section 409 of RPC, as no amount was entrusted to the appellant by the Bank and further that there was no loss to the bank or to any private individual. He further submits that once offence under Section 409 of RPC was not made out, the appellant could not have been convicted for the commission of offence under section 5(1) (c) (d) of the Prevention of Corruption Act, Samvat, 2006. He further argued that even the offence of cheating is not made out against the appellant. 4. Per contra, Mr. Tahir Majid Shamsi, learned DSGI, submits that the appellant was assigned the duty of Casher and while discharging his duty, he accepted the amount of Rs.21,000/- in total on three different occasions and issued the receipts to PW-4 Tariq Ahmad Parray but instead of depositing the same with the Bank, he retained the amount of Rs.21,000/- with himself. Tahir Majid Shamsi, learned DSGI, submits that the appellant was assigned the duty of Casher and while discharging his duty, he accepted the amount of Rs.21,000/- in total on three different occasions and issued the receipts to PW-4 Tariq Ahmad Parray but instead of depositing the same with the Bank, he retained the amount of Rs.21,000/- with himself. He further submits that the prosecution has been successful in proving the guilt of the appellant by leading cogent evidence and there is neither any illegality nor any infirmity in the judgment passed by the learned trial court. 5. Heard and perused the record. 6. The prosecution story is that on the basis of information received from the source that the appellant while working as Casher cum Clerk in Kamraz Rural Bank (now J&K Grameen Bank) Branch Authoora District Baramulla, received cash from about 16 account holders at the counter of the bank on various dates for depositing the same in the bank. He stamped and signed the counter folios of pay in slips, made entry in the passbook of the account holder in token of receiving cash but dishonestly and fraudulently misappropriated the same by not depositing the cash in the bank and by not reflecting the credit entries in the concerned bank records. 7. During the course of investigation, the ledger sheets, pass books, counter-folios and pay-in-slips of account holders were seized. Besides scroll and photo-stat copies of supplementary and day books etc. were also obtained and the witnesses were examined. During the investigation it was established that during the year 2007-2008, the appellant had misappropriated an amount of Rs.21,000/- in respect of Account No.DLA-430 of the Bank. After receiving the amount, the appellant issued counter folios of pay-in-slips as acknowledgments to the account holder duly stamped and signed/initialed by him. The appellant issued three receipts in the form of counter folios of pay in slips dated 26.10.2007, 11.03.2008 and 13.06.2008 in respect of Rs.4500/-, Rs.11000/- and Rs.5500/- respectively, totaled Rs.21,000/-. The seized counter folios of pay-in-slips were sent to GEQD Shimla along with admitted/specimen writing, specimen signatures and initials for comparison and opinion. After obtaining the sanction from the competent authority, the charge-sheet for commission of offences punishable under Section 420, 409 RPC and 5(2) read with 5(1) (c) (d) of the Prevention of Corruption Act, Samvat, 2006 was laid against the appellant on 19.12.2009. 8. After obtaining the sanction from the competent authority, the charge-sheet for commission of offences punishable under Section 420, 409 RPC and 5(2) read with 5(1) (c) (d) of the Prevention of Corruption Act, Samvat, 2006 was laid against the appellant on 19.12.2009. 8. The appellant was charged vide order dated 10.11.2015 for commission of offences punishable under Section under Section 420, 409 RPC and 5(2) read with 5(1) (d) of the Prevention of Corruption Act, Samvat, 2006, though in the charge offence under section 5(1) (c) was also added. The appellant did not plead guilty and the prosecution was directed to lead evidence. The prosecution examined eight witnesses and the appellant also examined two witnesses. The statement of the appellant was also recorded and after considering the prosecution evidence, statement of appellant and the defence evidence, the learned trial court by virtue of judgment impugned convicted and sentenced the appellant as mentioned above. 9. In order to appreciate as to whether the learned trial court has rightly appreciated the evidence or not and to consider the issues raised by the appellant, it is imperative to have a brief resume of the relevant part of the evidence led by the parties. 10. P.W1 Syed Latief Maqbool (Branch Head of the then Kamraz Rural Bank Branch Authoora), has stated that he remained posted as Branch Head w.e.f. 2007 to 2010. During that period, the appellant was posted as messenger-cum-sweeper in the said branch. Due to paucity of staff in the Bank, the appellant was assigned the duty of cashier and he used to work as cashier in the said bank. Having worked with the appellant, he was well acquainted with the writings and signatures of the appellant. During his posting, one relative of Bashir Ahmad Parray had come to him and asked about the passbook of said Bashir Ahmad Parray. He got the passbook prepared from the concerned person and handed over the same to him. However, after some time he came back to the branch with the plea that there was discrepancy of about Rs.21,000/- in the passbook, where upon he received counter folios of pay-in-slips of the amount deposited by him. After initial reluctance, he handed over the counter folios of the pay-in-slips to him. He compared the said counter folios with the ledger and passbook and found that there was discrepancy of Rs.21,000/-. After initial reluctance, he handed over the counter folios of the pay-in-slips to him. He compared the said counter folios with the ledger and passbook and found that there was discrepancy of Rs.21,000/-. He then informed then General Manager Altaf Ahmad Bhat about the said discrepancy. The General Manager instructed Rafique Ahmad Shah, then Investigating Officer of the bank, to investigate the matter. Shri Rafique Ahmad Shah conducted the investigation and in the meanwhile, other people after getting the information about the fraud committed by the appellant also came to the bank with their passbooks and after thorough investigation made by Rafiq Ahmad Shah, it was found that accused had committed fraud in various accounts of different customers of the bank. He identified the counter folios already marked as BAP. He also saw the ledger sheet of Account No: DL-430 of Bashir Ahmad. He compared it with the ledger sheet and found that the amounts mentioned in the counter folios were not credited in the ledger sheet of the said account. The ledger sheet was exhibited as EXT.P/1. (He has also further deposed about the other account holders which may not be relevant so far as the present case is concerned). He further deposed that CBI had taken one register and one pay-in-slip from him and had seized the same. He admitted the contents of the seizure memo as true and correct, identified his signatures over the same. Seizure memo of attendance register was marked as EXT.P 1/20. He has also admitted the contents of seizure memo dated 18.12.2009. He also proved the seizure memo dated 18.12.2009 (EXT.P1/21) and the pay in slips were marked as SLM-21. He also deposed that when the investigation in respect of fraud and misappropriation committed by the appellant was going on, the appellant deposited the entire amount misappropriated by him in the bank vide four credit vouchers for Rs.41,000/-, Rs.80,000/-, Rs.5000/- and Rs.1,40,000/-. He stated the said vouchers were in his (witness's) handwritings and bore his signatures. He identified his signatures over the same and were collectively exhibited as EXT.P 1/22. During cross-examination, he stated that initially only discrepancy with respect to the account of Bashir Ahmad Parray had surfaced. The official designation of the appellant at that time was Messenger cum Peon. The appellant was not imparted any banking training. There was no written order regarding the duties of the appellant as cashier. During cross-examination, he stated that initially only discrepancy with respect to the account of Bashir Ahmad Parray had surfaced. The official designation of the appellant at that time was Messenger cum Peon. The appellant was not imparted any banking training. There was no written order regarding the duties of the appellant as cashier. When Rafique Ahmad Shah came to the branch, the appellant was summoned but he fled away. He was orally called by Rafique Ahmad Shah. He handed over the slips marked as BAP to Inspector Rafique Ahmad. He further deposed that the amounts written on the said pay-in-slips were received by the appellant. The pay-in-slips did not bear the signatures of the receiving cashier and authorized officer. There was an impression of official seal on the said pay-in-slips. On pay-in-slip dated 13th June, the seal impression of Kamraz Rural Bank was not visible. In addition to him and other clerks, the appellant was also maintaining ledger sheets. In ledger sheet EXT.P1, the last entry dated 18.10.2007, was in the handwriting of the accused. The said entry was initialed by him also. He did not ask Bashir Ahmad Parray as to who deposited the amount. He said that the amount was deposited on the counter of the Bank. The appellant was not sharing his table, but he was using a separate counter about 10/11 feet away from his table. He had not done any course of handwriting, however, the appellant used to write "Y" in a specific way, he could identify the entire writing of the appellant. However, he could not say the manner, the appellant used to write “Z”. The amount mentioned in the counter folios marked as BAP was not deposited in his presence. The relative of the appellant had deposited the amount on behalf of the appellant in the Bank. 11. P.W 3 Bashir Ahmad Parray has deposed that the appellant was his neighbour, serving in J&K Grameen Bank, Branch Authoora. He had borrowed loan from the said bank, he did not remember the number of the said loan account, however, he had borrowed the said loan for the purchase of tractor and he would deposit monthly installment of the said loan in his loan account. Sometimes he would deposit Rs.5000/- and sometimes he would deposit more than Rs.5000/- in the said account. Sometimes he would deposit Rs.5000/- and sometimes he would deposit more than Rs.5000/- in the said account. His brother Tariq Ahmad Parray used to deposit the amount in the loan account. Despite deposit of the monthly installments in loan account regularly, the Manager of the said bank informed him on phone that he had not been depositing the monthly installments for the last three months. Accordingly, he along with his brother had gone to the bank and showed the receipts of the deposited amount to the Manager. On seeing the said receipts, the Manager of the bank told him that the amounts mentioned in receipts were not entered in the bank record. He identified the said receipts already collectively marked as BAP. As per his brother the receipts marked as BAP were issued by the accused after receiving the amount from his brother. He further stated that the accused had paid him the said amount of Rs.21,000/- which he had deposited in loan account. During cross-examination, he stated that he had borrowed a loan of Rs. 4.00 lakhs perhaps in 2009. He had mortgaged his land in favour of the bank against the said loan amount. Tariq Ahmad was not his real brother, but he (witness) had been adopted by his uncle. The appellant was an employee of the bank and was working as sweeper. He was also performing other works of the bank including deposit and payment of the amount. He did not remember the date when the manager had called him on phone. He further stated that the accused had paid an amount of Rs.21,000/- to his brother as he was not present in his house at that time and his brother Tariq Ahmad had told him that the appellant had paid the amount to him. Now he had no complaint against the appellant. 12. P.W 4 Tariq Ahmad Parray has stated that the accused was known to him, he was an employee in Authoora Branch of the bank. The accused was working there as a clerk. The number of loan account of his brother was DLA-430. He used to go to the Bank and fill pay-in-slips himself. He had deposited Rs.4500/-, Rs.5500/- and Rs.11000/- i.e. total amount of Rs.21,000/- in the said bank through the accused. The receipts used to bear the signatures of the appellant as well as the seal of the bank. The number of loan account of his brother was DLA-430. He used to go to the Bank and fill pay-in-slips himself. He had deposited Rs.4500/-, Rs.5500/- and Rs.11000/- i.e. total amount of Rs.21,000/- in the said bank through the accused. The receipts used to bear the signatures of the appellant as well as the seal of the bank. There were no entries of the said amount in the passbook and accordingly, he contacted the concerned Manager of the bank as to why the amounts deposited by him were not reflected in pass-book, who had admitted that there were no entries in the ledger of the bank regarding the said amounts. He further stated that the Manager called the accused and told him that he should immediately pay the amount back to him, accused admitted that the said amounts were not deposited in the bank and accordingly, he had paid the entire amount back. During cross examination the witness stated that he was not an account holder of the said bank. He admitted that Bashir Ahmad Parray was not his real brother. He has also admitted that the appellant had paid the entire amount, so he did not have any complaint against him. Because of the conduct and action of the accused, he had not suffered any loss. 13. P.W-5 Rafique Ahmad Shah has deposed that in the year 2003, he was posted as Sr. Manager Inspection and Vigilance J&K Grameen Bank, Regional Office Sopore. He deposed about the procedure for deposit of the amount in the bank and further stated that the appellant while working as Messenger-cum-Sweeper used to discharge duties of receiving and delivering cash to the clients at branch office Authoora. He used to receive cash from various clients and instead of depositing the cash and subsequent credits in the respective ledger accounts, the appellant would misappropriate the cash in total betrayal to the interest of the institution. He further deposed about misappropriation of amount received by the appellant from customers. He identified the credit vouchers each dated 11.08.2009 for Rs.41,000/-, 12.08.2009 for Rs.80,000/-, 13.08.2009 for Rs.5,000/- and 17.08.2009 for Rs.1,40,000, through which the brother-in-law of the appellant deposited the mis-appropriated amount in the Bank. He identified the signatures of brother-in-law of the accused on the vouchers and they were marked as RAS/1, RAS/2, RAS/3 and RAS/4. He identified the credit vouchers each dated 11.08.2009 for Rs.41,000/-, 12.08.2009 for Rs.80,000/-, 13.08.2009 for Rs.5,000/- and 17.08.2009 for Rs.1,40,000, through which the brother-in-law of the appellant deposited the mis-appropriated amount in the Bank. He identified the signatures of brother-in-law of the accused on the vouchers and they were marked as RAS/1, RAS/2, RAS/3 and RAS/4. He proved the preliminary enquiry report and the investigation report prepared by him. He also identified the counterfoils collectively marked as BAP. During cross-examination he stated that the appellant was personally known to him as he was an employee of the bank, however, the appellant had never worked with him. There were verbal orders for conducting enquiry against the appellant. Prior to investigation, he was aware about the person who had committed fraud. It was the accused who was handling the cash so the counter folios marked as BAP were issued by the accused himself. The counter folios did not bear the signature of any person, however it bore the seal of cashier of the bank. 14. PW-6 Dr. S Ahmad (Handwriting Expert) proved the handwriting opinion marked as EXT.P/SA. 15. PW7 Raja Abdul Lateef (Then Chairman Kamraz Rural Bank now J&K Grameen Bank) proved the sanction orders (EXT. PW7 & EXT.7/1) for prosecution of the appellant. During cross-examination he stated that he did not remember what type of material was placed before him. He further stated that Branch Manager assigned the job to his staff including the messenger-cum-sweeper. Sometimes the job was assigned in writing and sometimes orally. 16. PW-8, Rafiq Ahmad (I.O) has deposed that he conducted the investigation in FIR No.4(A)-2009 which was registered against the appellant. The FIR was registered by Shri Javaid Siraj, then SP CBI, Srinagar. He seized the relevant record from the concerned quarters and recorded statements of the witnesses. He also obtained specimen writings, signatures and initials of the appellant in presence of the independent witnesses. He also collected admitted writings of the appellant. He sent the specimen writings, signatures, admitted writings as well as questioned documents to GEQD Shimla for comparison and received the opinion from GEQD. After investigation, he proved offences against the appellant and produced charge sheet against him. During cross-examination, he stated that the sanction for prosecution of the appellant was issued by the competent authority. He sent the specimen writings, signatures, admitted writings as well as questioned documents to GEQD Shimla for comparison and received the opinion from GEQD. After investigation, he proved offences against the appellant and produced charge sheet against him. During cross-examination, he stated that the sanction for prosecution of the appellant was issued by the competent authority. The FIR was registered on the basis of source information and not on the complaint of Chief Manager of the concerned bank. The transactions in the bank are tallied with the cashier and Manager scroll. The manager is not bound to authenticate the counter folio of the pay-in-slip issued by the concerned clerk in favour of the depositor. The ledger sheets wherein the transaction of depositors or withdrawals takes place are authenticated by the manager concerned. The misappropriated amount of both the charge sheets had been wholly and solely received by the appellant, however, he had not forwarded the pay-in-slips and the amount so received to the bank. As per his investigation, no other employee or manager of the bank was involved in the commission of offence. 17. PW-9 Abdul Ahad Sheikh stated that he had gone to CBI office on 12.10.2009 where he was introduced with the appellant by the Inspector. Appellant out of his free will had given his signatures and initials in his presence. He had also written certain documents. All the papers were collectively marked as EXT.P13. During cross-examination he stated that he did not remember the heading of the documents. He did not ask the accused as to whether he was under any pressure. No written order was issued to him to visit the office of CBI. 18. After the completion of the prosecution evidence, the statement of the appellant was recorded under Section 342 Cr. P. C. In his statement recorded under Section 342 of the Cr. P. C., the appellant denied the allegation of misappropriation leveled against him. He further stated that the management tried to protect the managerial lapses of the Manager, Syed Latif Maqbool, who used to project all these fabricated issues against him. 19. The appellant examined two witnesses in his defence. DW Abdul Majeed Magloo stated that he used to go to the bank for depositing and withdrawing the amount and his brother Mohammad Maqbool Magloo also used to go to the bank. 19. The appellant examined two witnesses in his defence. DW Abdul Majeed Magloo stated that he used to go to the bank for depositing and withdrawing the amount and his brother Mohammad Maqbool Magloo also used to go to the bank. He would hand over the amount to the cashier of the bank. The accused was posted as Sweeper in the bank and in addition to sweeping, he would also take files. During cross-examination he stated that he did not know as to whether the Branch Manager had deputed the appellant on the cash counter of the bank. 20. DW Abdul Ahad Khan has stated that the appellant was posted as Peon in Kamraz Rural Bank and he was having account No.1258 in the said Branch. He would deposit and withdraw the amount through cashier and accused had not taken any money from him. During cross-examination, he stated that he was a carpenter by profession and he had deposited amount in the bank through different cashiers. 21. The charge against the appellant in the instant case is that the appellant, who was working as a Messenger cum Sweeper in Kamraz Rural Bank (now J&K Grameen Bank), Branch Authoora, during the year 2007-2008, misappropriated an amount of Rs.2,1000/- by not making the credit entries in the respective ledger sheets and other connected bank records. 22. It is admitted that in the year 2007-2008, he was working as Messenger cum Sweeper in Kamraz Rural Bank (now J&K Grameen Bank), Branch Authoora. PW-1, Syed Latif Maqbool has categorically stated that during his posting in Kamraz Rural Bank Branch Authoora w.e.f. 2007 to 2010, the appellant was posted as Messenger cum Sweeper in the said Branch and due to paucity of staff, the appellant was entrusted with the assignment of Cashier. PW-5, Rafiq Ahmad Shah, then Senior Manager Inspection and Vigilance, J&K Grameen Bank, Regional Office, Sopore, has deposed that the appellant during his posting as Messenger cum Sweeper in Authoora Branch of J&K Grameen Bank, used to discharge duties of receiving and delivering cash to the clients of the branch office Authoora. PW-5, Rafiq Ahmad Shah, then Senior Manager Inspection and Vigilance, J&K Grameen Bank, Regional Office, Sopore, has deposed that the appellant during his posting as Messenger cum Sweeper in Authoora Branch of J&K Grameen Bank, used to discharge duties of receiving and delivering cash to the clients of the branch office Authoora. PW-4, Tariq Ahmad Parray, who is the star witness of the prosecution in the instant case, has stated that he would deposit the amount in the loan account of his brother by filling pay-in-slips and he had deposited Rs.4500/-, Rs.5500/- and Rs.11000/- (total Rs.21000/-) in the Authoora branch of the bank through appellant. He further stated that the receipts against which the amounts were deposited in the bank bore the signatures of the appellant as well as the seal of the bank. When he found that there were no entries of the above mentioned amounts in the passbook, he contacted the concerned Manager of the bank and the Manager called the appellant and told him that he should immediately pay the amount back to him. The appellant admitted that the said amount had not been deposited in the bank and, accordingly, he paid back the entire amount. Though the pay-in-slips marked as BAP do not bear the signatures of the appellant but the fact remains that PW-4 Tariq Ahmed Parray has categorically stated that he deposited amount of Rs.21,000/- through the appellant. The above named witness was never cross-examined by the appellant in respect of his statement that he deposited a total amount of Rs.21000/- through the appellant. 23. PW-3, Bashir Ahmad Parray, who is cousin of PW-5 Tariq Ahmad Parray, has also stated that he along with his brother went to the bank and showed the receipts of the amount deposited with the bank to the Manager and he was told that the said amount was not entered in the record of the bank. He further deposed that as per his brother, the receipts marked as BAP, were issued by the appellant after receiving the amount from his brother. He also deposed that the appellant had paid him Rs.21000/- which he had deposited in his loan account. During his cross-examination, the said witness deposed that the appellant had paid an amount of Rs.21000/- to his brother and he was not present in his house at that time. He also deposed that the appellant had paid him Rs.21000/- which he had deposited in his loan account. During his cross-examination, the said witness deposed that the appellant had paid an amount of Rs.21000/- to his brother and he was not present in his house at that time. This witness too was never cross-examined by the appellant in respect of the fact that his brother told him that the receipts marked as BAP were issued by the appellant. 24. From the evidence of these four witnesses, it is proved beyond any shadow of doubt that the appellant was assigned the job of a Cashier due to paucity of staff in Kamraz Rural Bank, Branch Authoora and PW- Tariq Ahmad Parray deposited an amount of Rs.21000/- in three installments of Rs.4500/-, 5500/- and 11000/- through appellant which the appellant neither deposited in the bank nor reflected the same in the bank record and retained the same with himself. Though the appellant had tried to shift the onus upon PW Syed Latif, who was Manager of the bank by stating in his statement recorded under section 342 Cr.P.C that at the relevant time by stating that it was his job to cross check if the appellant was given any job of maintaining any kind of scroll as he was not doing it independently but has not been able to discredit the evidence of PWs Bashir Ahmed Parray and Tariq Ahmed Parray. The appellant has not been able to dispute or create any shadow of doubt in the evidence led by the prosecution that it was the appellant who received an amount of Rs.21000/- from Tariq Ahmad Parray. The appellant cannot shift the burden upon PW-1 Syed Latif by stating in his statement recorded under Section 342 Cr. P. C that he used to deposit the cash at counter duly countersigned by the Manager. 25. It was contended by learned counsel for the appellant that as the appellant was Messenger cum Sweeper, the offence, if any committed by him, was not in discharge of his official duties as he was never employed as a Cashier in the bank. In order to appreciate this controversy, it is appropriate to extract Section 5(1)(c) & (d) of the Prevention of Corruption Act as under “5. Criminal misconduct. In order to appreciate this controversy, it is appropriate to extract Section 5(1)(c) & (d) of the Prevention of Corruption Act as under “5. Criminal misconduct. — (1) A public servant is said to commit the offence of criminal misconduct — (a) xxx xxx xxx xxx xxx xxx xxx xxx (b) xxx xxx xxx xxx xxx xxx xxx xxx (c) if he dishonestly or fraudulently misappropriates or otherwise converts for his own use any property entrusted to him or under his control as a public servant or allows any other person so to do; or (d) if he, by corrupt or illegal means or by otherwise abusing his position as public servant, obtains for himself or for any other person any valuable thing or pecuniary advantage; The perusal of the above quoted Section reveals that a public servant is said to commit the offence of criminal misconduct if he dishonestly or fraudulently misappropriates or otherwise converts for his own use any property entrusted to him or under his control as a public servant. 26. The expression “public servant” as defined under Section 2(2) of the Prevention of Corruption Act, means a public servant as defined in Section 21 of Ranbir Penal Code. The Explanation-2 appended to Section 21 RPC provides that wherever the words “public servant” occur, they shall be understood of every person who is in actual possession of the situation of a public servant whatever legal defect there may be in his right to hold that situation. 27. In State of Gujarat v. Mansukhbhai Kanjibhai Shah, (2020) 20 SCC 360 , the Hon’ble Supreme Court of India has held as under : 34. On a perusal of Section 2(c) of the PC Act, we may observe that the emphasis is not on the position held by an individual, rather, it is on the public duty performed by him/her. In this regard, the legislative intention was not to provide an exhaustive list of authorities which are covered, rather a general definition of “public servant” is provided thereunder. This provides an important internal evidence as to the definition of the term “university”. 28. The appellant admittedly was a public servant as he was employee of the bank though as Messenger cum Sweeper. This provides an important internal evidence as to the definition of the term “university”. 28. The appellant admittedly was a public servant as he was employee of the bank though as Messenger cum Sweeper. He was assigned the duties of a Cashier and while performing the said duty, he misappropriated an amount of Rs.21000/- by illegally retaining the same with himself, though the amount was paid subsequently, as such, he has committed an offence within the meaning of Section 5(1)(c) of the PC Act. As the appellant has abused his position as a public servant and has obtained pecuniary advantage by his illegal acts, as such he would also be liable under Section 5(1)(d) of the PC Act. 29. The appellant has also been convicted for the commission of offences under sections 420 and 409 RPC. So far as the offence under Section 420 of RPC is concerned, the prosecution is required to establish the ingredients of section 415 RPC, which are as under : “415. Whoever, by deceiving any person, fraudulently or dishonestly induces the person so deceived to deliver any property to any person, or to consent that any person shall retain any property, or intentionally induces the person so deceived to do or omit to do anything which he would not do or omit if he were not so deceived, and which act or omission causes or is likely to cause damage or harm to that person in body, mind, reputation or property, is said to ‘cheat’. Explanation.—A dishonest concealment of facts is a deception within the meaning of this section.” 30. The prosecution has established that the appellant received an amount of Rs.21,000/- from PW Tariq Ahmed Parray but the prosecution did not prove that there was an act of deception on the part of the appellant to deceive PW4 Tariq Ahmad Parray to part away with the money. It is not the prosecution case that the appellant asked the said PW Tariq Ahmed Parray to deposit the amount and he would issue the receipt and also it is not the prosecution case that the appellant being peon-cum-sweeper, without any authority acted as cashier and received the money from the said witness. It is not the prosecution case that the appellant asked the said PW Tariq Ahmed Parray to deposit the amount and he would issue the receipt and also it is not the prosecution case that the appellant being peon-cum-sweeper, without any authority acted as cashier and received the money from the said witness. The appellant was performing the duty of cashier pursuant to the instructions of PW1 and in the normal course of business, PW Tariq Ahmed Parray handed over the amount to the appellant which amount was subsequently mis-appropriated by the appellant, as such the essential ingredients of cheating were missing in the prosecution evidence, therefore the appellant could not have been convicted for commission of offence under section 420 RPC. 31. In order to establish the commission of offence under Section 409 RPC, it must be proved that there is a criminal breach of trust by a banker, carrier, merchant, factor, broker, attorney, or agent. It is established by the prosecution that the appellant was performing his duties as a public servant after having been assigned the duties of a Cashier with Kamraz Rural Bank Branch Authoora by the PW-1 Syed Latief Maqbool. PW-5 Mohammad Rafiq Shah has mentioned in detail about the procedure in respect of deposit of amount with the bank and the appellant while discharging his duties as a public servant, instead of depositing an amount of Rs.21,000/- entrusted by PW-4 Tariq Ahmed Parray for depositing in the account of PW- Bashir Ahmed Parray in breach of trust posed in him by the PW-4 Tariq Ahmed Parray as well as the Bank, he retained the same with himself. 32. The Hon’ble Supreme Court in Omkar Nath Misra & Ors. vs. State (NCT of Delhi) and another, (2008) 2 SCC 561 , has held as under : 16. According to Section 405 IPC, the offence of criminal breach of trust is committed when a person who is entrusted in any manner with the property or with any dominion over it, dishonestly misappropriates it or converts it to his own use, or dishonestly uses it, or disposes it of, in violation of any direction of law prescribing the mode in which the trust is to be discharged, or of any lawful contract, express or implied, made by him touching such discharge, or willfully suffers any other person so to do. Thus, in the commission of the offence of criminal breach of trust, two distinct parts are involved. “10. … The first consists of the creation of an obligation in relation to the property over which dominion or control is acquired by the accused. The second is a misappropriation or dealing with the property dishonestly and contrary to the terms of the obligation created.” 33. The prosecution has successfully proved both the acts on the part of the appellant so as to warrant his conviction under section 409 RPC. 34. The learned trial court has examined in detail the evidence led by the prosecution which has been appreciated by this Court as well and this Court too has come to the same conclusion as the one arrived at by the learned trial court except in respect of conviction of the appellant for the commission of offence under section 420 RPC. The appellant has not been able to satisfy this Court that there has been any wrong appreciation of evidence by the learned trial court. In fact, on the basis of the evidence led by the parties, the only conclusion that can be arrived at is that the appellant is guilty of commission of offences punishable Section 409 RPC and 5(2) read with 5(1) (c) & (d) of the Prevention of Corruption Act. Therefore, this Court does not find any infirmity in the judgment of conviction recorded by the learned trial court except to the extent of conviction under section 420 RPC. 35. Accordingly, the appellant is acquitted of the charge for commission of offence under section 420 RPC, however, the conviction under sections 409 RPC and 5(2) read with 5(1) (c) & (d) of the J&K Prevention of Corruption Act, Samvat, 2006 is maintained. 36. At the same time, the perusal of the judgment passed by the learned trial court reveals that at the time of conviction, the appellant was 65 years of age and at present he must be 70 years of age. Learned counsel for the appellant submitted that the appellant is suffering from old age problems and often remains admitted in the hospital. The learned trial court has already noted that there are no aggravating factors warranting exemplary punishment and, accordingly, awarded two years simple imprisonment on each count. Learned counsel for the appellant submitted that the appellant is suffering from old age problems and often remains admitted in the hospital. The learned trial court has already noted that there are no aggravating factors warranting exemplary punishment and, accordingly, awarded two years simple imprisonment on each count. This is also the fact that the money has been paid back to PW Bashir Ahmed Parray through Tariq Ahmed Parray. 37. Though Section 409 of RPC does not provide for award of minimum sentence but the commission of offence under Section 5(1)(c) & (d) of the PC Act is punishable with imprisonment for a term not less than one year along with fine. Taking into consideration that the appellant is 70 years old, the sentence awarded to him on each count is reduced from two years to one year on both counts. The sentences shall run concurrently and the period for which the appellant has already remained in custody shall be set off against the period of imprisonment of one year. The fine imposed by the trial court shall remain unaltered. The judgment dated 29.09.2018 passed by the Court of learned Special Judge Anti-Corruption (CBI) Cases, Srinagar in File No. 313/2015 titled “C.B.I. versus Abdul Khaliq Bhat” in case FIR No. 01220009A0004 is modified accordingly. 38. The appellant is granted fifteen days’ time to surrender before the trial court and after his surrender, the appellant shall be lodged in Central Jail, Srinagar, for serving the remaining sentence so awarded. In case of failure on the part of the appellant to surrender before the trial court, the trial court shall proceed in the matter in accordance with law. The bail and personal bonds of the appellant stand cancelled. 39. The trial court record along with a copy of this judgment be sent back.