Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | criminal law |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Criminal Law : Indian Penal Code, 1860 : Sections 409, 467, 471 and 477-A-Embezzlement-Encashment of fake RBI Demand Drafts in the name of fictitious persons- Falsification of accounts-Connivance of Sub-Treasury Officer with other employees-Trial Court holding accused guilty of offences charged-High Court acquitting accused by giving benefit of doubt-Whether justified-Held: prosecution had discharged its burden of establishing charges levelled against accused beyond reasonable doubt by unimpeaching oral and documentary evidence-Duty of accused to produce defence evidence to establish their innocence especially when facts relating to payment of huge amount without receiving any advice from R.B.I. and names and identity of persons who had identified the payees E were within their knowledge-Evidence Act, 1872 : Section 106. Respondents Nos. 1and 2 and PW. 18 were working as Sub-Treasury Officer, Shroff and Upper Division Account-cum-Double Lock Officer respectively in a non-Banking Treasury. The State Government ordered the conversion of the said Treasury into a Banking Treasury by handing over cash business to a local Bank from a particular date. However, on the report of respondent No. 1 that the cash chest was not working as the key was stuck-up in the Reserve Bank of India chest and it was not possible to hand over the cash business on the date ordered by the Government, the State Government fixed another date, and the conversion materialised, on the revised date, about a month after the original date. After sometime, the Accountant General and also the regional office of the Reserve Bank of India detected that seven demand drafts alleged to have been issued by the Reserve Bank of India were encashed In the Sub-Treasury on the last two days of its being handed over. It was found that no such demand drafts had at all been issued by the Reserve Bank of India for being encashed at the Sub-Treasury in question, and that altogether different drafts were issued relating to other places outside the State, and except the serial numbers, all other particulars, namely, the date, amount, name of the payee etc. were not at all tallying with the payment certificate sent by respondent No. 1, the then Sub-Treasury Officer. It was found that there was an embezzlement to the tune of Rs. 1,22,500 out of the cash of the Sub-Treasury and all entries with regard to the payment of such amount and the signatures of the payees in token of receipts of money were all fake and forged by the accused persons. PW.18 was granted pardon and declared an approver by the District -Magistrate. The two respondents were charged for offences under Sections 409, 467, 471 and 477-A l.P.C. The prosecution examined 27 witnesses and produced 113 documents in support of its case. The respondents denied the charges but did not lead any evidence in defence. The trial court held that the prosecution had proved beyond all reasonable doubt that the two respondents and PW.18, the approver, together made falsification of the accounts by writing false entries in the relevant registers as if some payments were made on the two dates in question to the fictitious persons whose names were mentioned in the payment register and other registers, and that both the accused persons and PW.18 connived in making false entries with dishonest intention of covering up of misappropriation of the public funds committed by them to the tune of Rs. 1,22,500. Accordingly it found that the respondent were guilty of the offences under Sections 409, 467, 471 and 477-A I.P.C. It acquitted the approver of all the charges levelled against him. On appeal, the High Court acquitted the respondents on the ground that the prosecution had failed to prove the case beyond reasonable doubt, and that though a huge amount had been embezzled, nevertheless it would not be proper to convict the accused when doubt was cast and benefit of doubt had to be given to the accused. |
Judge | Hon'ble Mr. Justice N.M. Kasliwal |
Neutral Citation | 1992 INSC 91 |
Petitioner | State Of Andhra Pradesh |
Respondent | Y. Basavadevudu And Anr. |
SCR | [1992] 2 S.C.R. 344 |
Judgement Date | 1992-03-26 |
Case Number | 384 |
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