{"id":263287,"date":"2011-01-10T00:00:00","date_gmt":"2011-01-09T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/m-sivaraman-vs-deputy-superintendent-of-police-on-10-january-2011"},"modified":"2015-04-02T04:53:17","modified_gmt":"2015-04-01T23:23:17","slug":"m-sivaraman-vs-deputy-superintendent-of-police-on-10-january-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/m-sivaraman-vs-deputy-superintendent-of-police-on-10-january-2011","title":{"rendered":"M.Sivaraman vs Deputy Superintendent Of Police on 10 January, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">M.Sivaraman vs Deputy Superintendent Of Police on 10 January, 2011<\/div>\n<pre id=\"pre_1\">       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nCRL.A.No. 294 of 2002()\n\n\n1. M.SIVARAMAN S\/O.CHEYIKUTTY,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. DEPUTY SUPERINTENDENT OF POLICE,\n                       ...       Respondent\n\n2. STATE-REPRESENTED BY PUBLIC PROSECUTOR,\n\n                For Petitioner  :SRI.T.G.RAJENDRAN\n\n                For Respondent  :PUBLIC PROSECUTOR\n\nThe Hon'ble MR. Justice M.SASIDHARAN NAMBIAR\n\n Dated :10\/01\/2011\n\n O R D E R\n                  M.Sasidharan Nambiar, J.\n\n                  --------------------------------------\n\n                     Crl.A.No.294 of 2002\n\n                  --------------------------------------\n\n                            JUDGMENT\n<\/pre>\n<p id=\"p_1\">     Appellant, the second accused in C.C.No.9\/1999, was<\/p>\n<p>convicted and sentenced for the offences under Section 13<\/p>\n<p>(2) read with <a href=\"\/doc\/529970\/\" id=\"a_1\">Section 13(1)(c)<\/a> of Prevention of Corruption<\/p>\n<p>Act and <a href=\"\/doc\/1326844\/\" id=\"a_1\">Section 409<\/a> of Indian Penal Code by Special Judge<\/p>\n<p>(Vigilance), Kozhikode. Prosecution case is that first<\/p>\n<p>accused was the Lay Secretary and Treasurer of Institute of<\/p>\n<p>Maternal and Child Health, Kozhikode. Appellant was the<\/p>\n<p>Peon therein. The treasury bills of the establishment were<\/p>\n<p>being presented to the Treasury and get them encashed by<\/p>\n<p>the first accused authorising appellant. It is the prosecution<\/p>\n<p>case that during the period 3.2.1992 to 25.2.1992,<\/p>\n<p>Rs.68,774\/- covered by Exhibit P20 series of bills which<\/p>\n<p>were encashed from the Treasury, by presenting the bills<\/p>\n<p>along with Exhibit P2 Treasury Bill Book were not<\/p>\n<p>accounted and both the accused misappropriated the<\/p>\n<p><span class=\"hidden_text\" id=\"span_1\">CRA 294\/02                    2<\/span><\/p>\n<p>amount and thereby committed the offences. As authorised<\/p>\n<p>by the first accused, appellant presented Exhibits P20(d) to<\/p>\n<p>P20(h) bills on 25.2.1992 and got the bills passed and did<\/p>\n<p>not entrust the amount to the first accused. Appellant did<\/p>\n<p>not attend the office from 26.2.1992 onwards. First accused<\/p>\n<p>submitted Exhibit P1(a) report to PW1, Superintendent of<\/p>\n<p>Institute of Maternal and Child Health, Kozhikode informing<\/p>\n<p>the non receipt of the amount covered by the Treasury Bills<\/p>\n<p>and the absence of the appellant PW1, in turn, intimated the<\/p>\n<p>police under Exhibit P37(a). Based on the information Crime<\/p>\n<p>No.59\/1992 was registered under Exhibit P37 FIR of<\/p>\n<p>Medical College Police Station.    As the offences alleged<\/p>\n<p>include offence under <a href=\"\/doc\/1331755\/\" id=\"a_2\">Prevention of Corruption Act<\/a>, the<\/p>\n<p>case was transferred to Vigilance and Anti Corruption<\/p>\n<p>Bureau, Kozhikode. PW23, Superintendent of Police,<\/p>\n<p>Vigilance and Anti Corruption Bureau, re-registered the<\/p>\n<p>case so received as Vigilance Crime No.2\/1993 under<\/p>\n<p>Exhibit P44 FIR. PW22, Deputy Superintendent of Police,<\/p>\n<p>investigated the case. PW24 continued the investigation and<\/p>\n<p><span class=\"hidden_text\" id=\"span_1\">CRA 294\/02                   3<\/span><\/p>\n<p>laid the charge on getting Exhibit P38 order sanctioning the<\/p>\n<p>prosecution. Learned Special Judge took cognizance of the<\/p>\n<p>offences under <a href=\"\/doc\/1281473\/\" id=\"a_3\">Section 13(1)<\/a> read with <a href=\"\/doc\/1259316\/\" id=\"a_4\">Section 13(2)<\/a> and<\/p>\n<p><a href=\"\/doc\/1326844\/\" id=\"a_5\">Sections 409<\/a> and <a href=\"\/doc\/513074\/\" id=\"a_6\">109<\/a> of the Indian Penal Code. On the<\/p>\n<p>appearance of the accused learned Special Judge framed<\/p>\n<p>charge for the offences under <a href=\"\/doc\/529970\/\" id=\"a_7\">Section 13(1)(c)<\/a> read with<\/p>\n<p><a href=\"\/doc\/1259316\/\" id=\"a_8\">Section 13(2)<\/a> of Prevention of Corruption Act and <a href=\"\/doc\/1326844\/\" id=\"a_9\">Section<\/p>\n<p>409<\/a> of Indian Penal Code against both the accused and for<\/p>\n<p>the offence under <a href=\"\/doc\/513074\/\" id=\"a_10\">Section 109<\/a> of Indian Penal Code also<\/p>\n<p>against the first accused. Both the accused pleaded not<\/p>\n<p>guilty.\n<\/p>\n<p id=\"p_1\">     2. Prosecution examined 24 witnesses and marked<\/p>\n<p>Exthibits P1 to P44. After closing the prosecution evidence,<\/p>\n<p>accused were questioned under <a href=\"\/doc\/767287\/\" id=\"a_11\">Section 313<\/a> of Code of<\/p>\n<p>Criminal Procedure and were called upon to adduce<\/p>\n<p>evidence, if any.    Appellant examined DW1.        Learned<\/p>\n<p>Special Judge, on the evidence, found the first accused not<\/p>\n<p>guilty of the offences and acquitted him.      Finding that<\/p>\n<p>Exhibits P20 (a) to P20(h) bills were presented before the<\/p>\n<p><span class=\"hidden_text\" id=\"span_2\">CRA 294\/02                     4<\/span><\/p>\n<p>Treasury, as authorised by the first accused, by the<\/p>\n<p>appellant and the bills were encashed by him and holding<\/p>\n<p>that appellant did not entrust the amount back to the first<\/p>\n<p>accused and he misappropriated Rs.68,774\/-, appellant was<\/p>\n<p>found guilty of the offences. He was convicted and<\/p>\n<p>sentenced to rigorous imprisonment for two years and a fine<\/p>\n<p>of Rs.67,481\/- and in default, simple imprisonment for two<\/p>\n<p>years for the offence under <a href=\"\/doc\/1259316\/\" id=\"a_12\">Section 13(2)<\/a> read with <a href=\"\/doc\/529970\/\" id=\"a_13\">section<\/p>\n<p>13(1)(c)<\/a> of Prevention of Corruption Act and rigorous<\/p>\n<p>imprisonment for two years for the offence under <a href=\"\/doc\/1326844\/\" id=\"a_14\">Section<\/p>\n<p>409<\/a> of Indian Penal Code. The substantive sentences were<\/p>\n<p>directed to run concurrently. He was granted set off as<\/p>\n<p>provided under <a href=\"\/doc\/914361\/\" id=\"a_15\">Section 428<\/a> of Code of Criminal Procedure.<\/p>\n<p>This appeal is filed challenging the conviction and sentence.<\/p>\n<p id=\"p_2\">     3. Learned counsel appearing for the appellant and<\/p>\n<p>learned Public Prosecutor were heard.\n<\/p>\n<p id=\"p_3\">     4. Argument of the learned counsel appearing for the<\/p>\n<p>appellant is that learned Special Judge did not properly<\/p>\n<p>appreciate the evidence and should have found that first<\/p>\n<p><span class=\"hidden_text\" id=\"span_3\">CRA 294\/02                     5<\/span><\/p>\n<p>accused, being the Drawing and Disbursement Officer, who<\/p>\n<p>is responsible to keep custody of Exhibit P2 Treasury Bill<\/p>\n<p>Book and to present it, along with the bills for encashment<\/p>\n<p>was primarily responsible for the amount encashed through<\/p>\n<p>the appellant. It was argued that Exhibit P2 Treasury Bill<\/p>\n<p>Book establishes that appellant had encashed the bills as<\/p>\n<p>authorised by the first accused and entrusted the money to<\/p>\n<p>the first accused but first accused was not in the habit of<\/p>\n<p>properly accounting the amount so received. It was pointed<\/p>\n<p>out that Exhibit P2 Treasury Bill Book shows that on<\/p>\n<p>18.2.1992, 21.2.1992 and 25.2.1992 several bills were<\/p>\n<p>entrusted by the first accused to the appellant, to present<\/p>\n<p>them before the Treasury and first accused admitted receipt<\/p>\n<p>of money so encashed under many of those bills, though he<\/p>\n<p>is disputing entrustment of the money covered by Exhibits<\/p>\n<p>P20(a) to P20(h) bills. Learned counsel pointed out that<\/p>\n<p>when Exhibit P26, the personal register maintained by the<\/p>\n<p>first accused, establishes that some of the bills encashed on<\/p>\n<p>25.2.1992 were entrusted to the first accused by the<\/p>\n<p><span class=\"hidden_text\" id=\"span_4\">CRA 294\/02                   6<\/span><\/p>\n<p>appellant, he cannot be heard to contend that the remaining<\/p>\n<p>amounts covered by the bills were not entrusted to him and<\/p>\n<p>as appellant had to take leave on compelling reasons on<\/p>\n<p>26.2.1992 and could not attend the office on the next two or<\/p>\n<p>three days a complaint was lodged to escape from the<\/p>\n<p>liability, as first accused was aware that audit will be<\/p>\n<p>conducted on 27.2.1992 and that audit would reveal the<\/p>\n<p>misappropriation.    It was argued that when appellant is<\/p>\n<p>responsible for receipt of the amount covered by Exhibits<\/p>\n<p>P20(a) to P20(h) bills, when first accused admitted that<\/p>\n<p>appellant entrusted the remaining undisputed bills, which<\/p>\n<p>were entrusted to the appellant by the first accused on<\/p>\n<p>18.2.1992, 21.2.1992 and 25.2.1992, learned Special Judge<\/p>\n<p>should not have accepted the case of the first accused or<\/p>\n<p>the prosecution that appellant did not entrust the amount<\/p>\n<p>covered by Exhibits P20(a) to P20(h) bills to the first<\/p>\n<p>accused and for the sole reason that appellant did not<\/p>\n<p>attend the office on 26.2.1992 and the subsequent days,<\/p>\n<p>appellant could not be convicted. Learned counsel pointed<\/p>\n<p><span class=\"hidden_text\" id=\"span_5\">CRA 294\/02                    7<\/span><\/p>\n<p>out that appellant was convicted finding that he did not<\/p>\n<p>attend the office on 26.2.1992 onwards and Exhibit P2<\/p>\n<p>Treasury Bill Book was not returned by the appellant to the<\/p>\n<p>first accused but there is no evidence to prove that Exhibit<\/p>\n<p>P2 Treasury Bill Book was returned to the appellant on<\/p>\n<p>25.2.1992. It was argued that evidence would establish that<\/p>\n<p>when bills are objected to by the Treasury Officer, there is a<\/p>\n<p>practice of retaining the Treasury Bill Book in the Treasury<\/p>\n<p>and Exhibit P2 shows that two bills were objected on audit<\/p>\n<p>reasons and in such circumstances, explanation of the<\/p>\n<p>appellant that Exhibit P2 Treasury Bill Book was not<\/p>\n<p>returned to the first accused on 25.2.1992 should have been<\/p>\n<p>accepted, especially when, it is the prosecution case that<\/p>\n<p>subsequently Exhibit P2 Treasury Bill Book was produced<\/p>\n<p>before the Deputy Superintendent on 15.9.1992, by PW1,<\/p>\n<p>the Treasury Officer.\n<\/p>\n<p id=\"p_4\">      5.  Learned Public Prosecutor argued that it is not<\/p>\n<p>disputed that Exhibits P20(a) to P20(h) bills were entrusted<\/p>\n<p>by the first accused to the appellant authorising him to<\/p>\n<p><span class=\"hidden_text\" id=\"span_6\">CRA 294\/02                        8<\/span><\/p>\n<p>present them       before the Treasury and to get them<\/p>\n<p>encashed and appellant admittedly encashed them and<\/p>\n<p>there is no evidence to prove that the amount so received<\/p>\n<p>by the appellant under Exhibits P20(a) to P20(h) bills were<\/p>\n<p>entrusted to the first accused or to the office by the<\/p>\n<p>appellant and therefore, the conviction is perfectly legal.<\/p>\n<p id=\"p_5\">     6. The following points arise for consideration:<\/p>\n<blockquote id=\"blockquote_1\"><p>          1. Whether appellant misappropriated Rs.68,774\/-<br \/>\n          received under Exhibits P20(a) to P20(h) bills?\n<\/p><\/blockquote>\n<blockquote id=\"blockquote_1\"><p>          2. Whether appellant committed the offence under<br \/>\n          <a href=\"\/doc\/529970\/\" id=\"a_16\">Section 13(1)(c)<\/a> read with <a href=\"\/doc\/1259316\/\" id=\"a_17\">Section 13(2)<\/a> of<br \/>\n          Prevention of Corruption Act and <a href=\"\/doc\/1326844\/\" id=\"a_18\">Section 409<\/a> of<br \/>\n          Indian Penal Code and if so, whether the sentence<br \/>\n          awarded is reasonable?\n<\/p><\/blockquote>\n<p id=\"p_6\">The Points:\n<\/p>\n<p id=\"p_7\">     7. The fact that appellant, the second accused, was<\/p>\n<p>Peon of Institute of Maternal and Child Health, Kozhikode<\/p>\n<p>and he was being authorised by the first accused Lay<\/p>\n<p>Secretary as the Disbursing Officer, to present the bills<\/p>\n<p>before the Treasury and to receive the amount on behalf of<\/p>\n<p><span class=\"hidden_text\" id=\"span_7\">CRA 294\/02                    9<\/span><\/p>\n<p>the first accused are not disputed. It is proved by Exhibit<\/p>\n<p>P2 Treasury Bill Book also. It is also in evidence that even<\/p>\n<p>though, as per the Rules, first accused is to authorise a<\/p>\n<p>Clerk to present the bill and receive the amount if it<\/p>\n<p>exceeds Rs.10,000\/-, first accused was sending the<\/p>\n<p>appellant even if the bill exceeds Rs.10,000\/- is also not<\/p>\n<p>disputed. Prosecution case is that first accused authorised<\/p>\n<p>appellant to present Exhibit P20 series of bills and they<\/p>\n<p>were presented before the Treasury by the appellant and he<\/p>\n<p>received the amounts and first accused, along with the<\/p>\n<p>appellant, misappropriated the amount by not showing<\/p>\n<p>receipt of the amount in the account of the Institute of<\/p>\n<p>Maternal and Child Health. Learned Special Judge, on the<\/p>\n<p>evidence, found the first accused not guilty of the offences<\/p>\n<p>and acquitted him holding that there is no evidence to prove<\/p>\n<p>that first accused, in any way, assisted or aided appellant in<\/p>\n<p>the misappropriation, even though there are circumstances<\/p>\n<p>indicating laches on his part in the financial transactions of<\/p>\n<p>the establishment through the Treasury. Learned Special<\/p>\n<p><span class=\"hidden_text\" id=\"span_8\">CRA 294\/02                   10<\/span><\/p>\n<p>Judge found that as appellant admitted that he received<\/p>\n<p>Rs.68,774\/-, evidenced by Exhibits P20(a) to P20(h) bills and<\/p>\n<p>there is no evidence to prove that he entrusted the amount<\/p>\n<p>to the first accused and as appellant did not attend the<\/p>\n<p>offence from 26.2.1992 onwards and did not take Exhibit P2<\/p>\n<p>Treasury Bill Book from the Treasury, appellant is guilty of<\/p>\n<p>the offences. As rightly pointed out by the learned counsel<\/p>\n<p>appearing for the appellant, learned Special Judge did not<\/p>\n<p>appreciate the evidence properly.\n<\/p>\n<p id=\"p_8\">     8. Exhibit P2, the Treasury Bill Book, contains the<\/p>\n<p>instructions to be followed by the Disbursing Officers.<\/p>\n<p id=\"p_9\">     9. Under Instruction No.6, Drawing Officer is<\/p>\n<p>personally responsible for the entries in Column Nos.1 to 6<\/p>\n<p>and 12 to 13 and for any omission to make appropriate<\/p>\n<p>entries in these columns in respect of any bill. Similarly, the<\/p>\n<p>Treasury officer shall be responsible for entries in Columns<\/p>\n<p>7 to 11 and for the omission to make any entry in these<\/p>\n<p>columns in respect of any bill presented\/ encashed at the<\/p>\n<p>Treasury. Column 14 may be filled up and attested by the<\/p>\n<p><span class=\"hidden_text\" id=\"span_9\">CRA 294\/02                        11<\/span><\/p>\n<p>Drawing Officer or the Treasury Officer, as the case may be,<\/p>\n<p>according to the nature of the entry made therein.<\/p>\n<p>Instruction No.7 is most relevant. It reads:<\/p>\n<blockquote id=\"blockquote_2\"><p>          &#8220;Columns 12 and 13 shall be completed by the<br \/>\n          Drawing Officer on the same day of encashment of<br \/>\n          the bill.&#8221;<\/p><\/blockquote>\n<p id=\"p_10\">\n<p id=\"p_11\">     10. Under Instruction No.8, when a bill is objected to<\/p>\n<p>in the Treasury, the word &#8216;objected&#8217; should be got written in<\/p>\n<p>column 10 by the Treasury or the Sub Treasury Officer with<\/p>\n<p>dated signature in column 11. When such bills are<\/p>\n<p>presented again after clearing the objections, bills should<\/p>\n<p>be entered afresh in the Bill Book. Instruction No.9 reads:<\/p>\n<blockquote id=\"blockquote_3\"><p>          &#8220;Drawing Officer shall take note of the fact if<br \/>\n          columns 1 to 6 and 12 to 13 are not filled up by<br \/>\n          him, the bills presented subsequently at the<br \/>\n          Treasury will not be honoured for payment.&#8221;\n<\/p><\/blockquote>\n<p id=\"p_12\">Instruction No.10 reads:\n<\/p>\n<p id=\"p_13\">\n<blockquote id=\"blockquote_4\"><p>          &#8220;It is the primary responsibility of the Drawing<br \/>\n          Officer to get back the Treasury Bill Book from<br \/>\n          the concerned Treasury immediately after the bills<\/p>\n<p><span class=\"hidden_text\" id=\"span_10\">CRA 294\/02                        12<\/span><\/p>\n<p>           presented are cashed or objected and to keep the<br \/>\n           book safely. Used Treasury Bill Books should be<br \/>\n           preserved as a permanent record.&#8221;\n<\/p><\/blockquote>\n<p id=\"p_14\">Therefore, under Instruction No.7, Drawing Officer is<\/p>\n<p>expected to complete columns 12 and 13 on the same day of<\/p>\n<p>encashment of the bill. Column 12 relates to the date of<\/p>\n<p>entry in the cash book and column 13 signature of the<\/p>\n<p>Drawing Officer in charge of the cash. Therefore, it is clear<\/p>\n<p>that when a bill, along with the Treasury Bill Book, is<\/p>\n<p>presented before the Treasury for encashment either by the<\/p>\n<p>Disbursing Officer personally or as authorised by him by<\/p>\n<p>some other subordinate officer, as and when the bill is<\/p>\n<p>encashed or objected to, the Treasury Bill Book shall be<\/p>\n<p>received back by the drawing Officer and on the date of<\/p>\n<p>encashment of the bill itself, columns 12 and 13 are to be<\/p>\n<p>filled up. If column 12 is to be filled up on the same day, it is<\/p>\n<p>mandatory that receipt of the amount covered by the bill<\/p>\n<p>should be entered in the cash book on the same day and<\/p>\n<p>then only, the date of entry in the cash book could be<\/p>\n<p><span class=\"hidden_text\" id=\"span_11\">CRA 294\/02                      13<\/span><\/p>\n<p>entered in column 12 and Disbursing Officer could affix<\/p>\n<p>his\/her signature in column 13.\n<\/p>\n<p id=\"p_15\">      11. Exhibit P2 Treasury Bill Book conclusively establish<\/p>\n<p>that Exhibit P20(a) bill was presented before the Treasury.<\/p>\n<p>It is seen entered as Sl.No. 209 in Page No.33 of Exhibit P2.<\/p>\n<p>The relevant entry was separately marked as Exhibit P2(a).<\/p>\n<p>It is for Rs.1,293\/-. The bill shows that after it was prepared,<\/p>\n<p>first accused signed in it on 29.1.1992 and it was passed by<\/p>\n<p>the Treasury as Bill No.3372 on 29.1.1992. It shows that the<\/p>\n<p>amount thereunder was received by the appellant on<\/p>\n<p>3.2.1992. As per Instruction No.7, first accused should have<\/p>\n<p>shown receipt of that amount in the cash book on the same<\/p>\n<p>day and should have filled up columns 12 and 13 also on the<\/p>\n<p>same day. Exhibit P2 Treasury Bill Book shows that first<\/p>\n<p>accused filled up columns 12 and 13 on 30.1.1992, but did<\/p>\n<p>not fill up columns 12 and 13 in Exhibit P2(a) entry. At the<\/p>\n<p>same time, Exhibit P2 shows that in Page No.34, the bills<\/p>\n<p>encashed subsequently on 1.2.1992 were received by the<\/p>\n<p>first accused and columns 12 and 13 were filled up on<\/p>\n<p><span class=\"hidden_text\" id=\"span_12\">CRA 294\/02                    14<\/span><\/p>\n<p>3.2.1992. Exhibit P2 shows that even thereafter first<\/p>\n<p>accused was sending bills for presentation before the<\/p>\n<p>Treasury through the appellant. Though Exhibit P2 shows<\/p>\n<p>that various bills were encashed, columns 12 and 13 were<\/p>\n<p>not filled up in many of the pages of Exhibit P2 Treasury Bill<\/p>\n<p>Book, in violation of the mandatory instructions provided<\/p>\n<p>under Instruction No.7 of Exhibit P2 Treasury Bill Book.<\/p>\n<p>Learned Special Judge unfortunately held that though<\/p>\n<p>instructions are mandatory to the Drawing Officer and if the<\/p>\n<p>bills are not presented following the instructions, they need<\/p>\n<p>not be honoured by the Treasury, it does not prohibit the<\/p>\n<p>Treasury officer from receiving the bills or passing the bills.<\/p>\n<p>I cannot agree with the said finding. When instructions in<\/p>\n<p>the Treasury Bill Book mandate that as when bills presented<\/p>\n<p>before the Treasury are encashed or objected to, the Bill<\/p>\n<p>Book should be received back by the Disbursing Officer<\/p>\n<p>from the Treasury and columns 12 and 13 should be filled<\/p>\n<p>up on the same day and before presenting the next bill,<\/p>\n<p>columns 12 and 13 should be filled up. The Treasury Officer<\/p>\n<p><span class=\"hidden_text\" id=\"span_13\">CRA 294\/02                     15<\/span><\/p>\n<p>should not have passed the bill when columns 12 and 13 are<\/p>\n<p>not filled up regarding the bills which were passed<\/p>\n<p>previously.   Whatever    it   be,  when    presentation    or<\/p>\n<p>encashment of Exhibit P20 bill, evidenced by Exhibit P2(a)<\/p>\n<p>entry is not the subject matter of the charge, it is not very<\/p>\n<p>relevant to be considered in this appeal.\n<\/p>\n<p id=\"p_16\">     12. Exhibit P20(a) bill is for Rs.4,034\/-. It shows that<\/p>\n<p>the bill relates to arrears of pay consequent to the pay<\/p>\n<p>fixation of several employees, including PW4, the Nursing<\/p>\n<p>Assistant. Exhibit P2 Treasury Bill Book shows that it was<\/p>\n<p>prepared as Bill No.444\/91-92 and was entered in Exhibit<\/p>\n<p>P2 as Sl.No.254 and was presented before the Treasury<\/p>\n<p>through the appellant, along with Exhibit P2 bill book. The<\/p>\n<p>relevant entry shows that first accused signed in column 6<\/p>\n<p>on 17.2.1992 and the bill was passed on 18.2.1992. Though<\/p>\n<p>learned Special Judge, on the evidence, found that there is<\/p>\n<p>no evidence to prove that appellant, who admittedly<\/p>\n<p>encashed the amount, did not pay the amount covered by<\/p>\n<p>Exhibit P20(a) bill to the first accused, Exhibit P2 bill book<\/p>\n<p><span class=\"hidden_text\" id=\"span_14\">CRA 294\/02                   16<\/span><\/p>\n<p>shows that several other bills were also presented before<\/p>\n<p>the Treasury by the appellant on the same day and were<\/p>\n<p>encashed. Sl.No.251 is a bill for reimbursement for<\/p>\n<p>Rs.3,350\/- and it was presented on 17.2.1992 and was<\/p>\n<p>passed on 18.2.1992. As Sl.No. 250, bill for Rs.15,120\/-,<\/p>\n<p>being the GPF advance, was presented through appellant on<\/p>\n<p>17.2.1992 and was passed on 17.2.1992. As Sl.No.249, GPF<\/p>\n<p>advance bill for Rs.10,250\/- was presented before the<\/p>\n<p>Treasury through the appellant and was encashed on<\/p>\n<p>17.2.1992. Similarly, bills shown as Sl.Nos.252, 253, 254,<\/p>\n<p>255, 256, 257, 258, 259 and 260 were also presented on<\/p>\n<p>17.2.1992 respectively for Rs.534\/-, Rs.995\/-, Rs.4,034\/-<\/p>\n<p>Rs.665\/-, Rs.23,120\/-, Rs.7,280\/-, Rs.2,428\/-, Rs.2,630\/- and<\/p>\n<p>Rs.792\/-. Columns 12 and 13 are seen filled up. Therefore,<\/p>\n<p>Exhibit P2 itself establishes that even though bills were<\/p>\n<p>presented before the Treasury through appellant and were<\/p>\n<p>encashed, the bill book was not properly maintained.<\/p>\n<p>Exhibit P26 was produced as the personal register<\/p>\n<p>maintained by the first accused. It is claimed that in Exhibit<\/p>\n<p><span class=\"hidden_text\" id=\"span_15\">CRA 294\/02                   17<\/span><\/p>\n<p>P26 register, first accused used to enter the amounts<\/p>\n<p>received by him as entrusted by the appellant after bills<\/p>\n<p>were encashed from the Treasury. Case is that if the<\/p>\n<p>amounts covered by Exhibits P20(a) to P20(h) bills were<\/p>\n<p>encashed and those amounts were entrusted to the first<\/p>\n<p>accused by the appellant, it would have been entered in<\/p>\n<p>Exhibit P26 register. Argument is that as Exhibit P26<\/p>\n<p>register does not contain the entries for receipt of the<\/p>\n<p>amounts covered by Exhibits P20(a) to P20(h) bills, it is to<\/p>\n<p>be accepted that amounts were not entrusted by the<\/p>\n<p>appellant. If Exhibit P26 was being properly maintained and<\/p>\n<p>the amounts covered by the disputed bills are not seen in<\/p>\n<p>the said register, it could be said that appellant did not<\/p>\n<p>entrust the amount. But, when Exhibit P26 is a personal<\/p>\n<p>register maintained by the first accused and appellant has<\/p>\n<p>no opportunity to go through the register and when no<\/p>\n<p>endorsement of the appellant is being obtained in Exhibit<\/p>\n<p>P26 register, if first accused committed omissions in<\/p>\n<p>preparing Exhibit P26, based on the omissions in Exhibit<\/p>\n<p><span class=\"hidden_text\" id=\"span_16\">CRA 294\/02                     18<\/span><\/p>\n<p>P26, it cannot be said that appellant did not entrust the<\/p>\n<p>amounts received by him, on encashing the bills, to the first<\/p>\n<p>accused. When Exhibit P2 Treasury Bill Book establishes<\/p>\n<p>that several bills were presented before the Treasury on the<\/p>\n<p>same day and when subsequent bills are presented before<\/p>\n<p>the Treasury by the Disbursing Officer and he is expected to<\/p>\n<p>fill up columns 12 and 13 before presenting the subsequent<\/p>\n<p>bills, first accused should have necessarily gone through<\/p>\n<p>Exhibit P2 Treasury Bill Book regarding the details of the<\/p>\n<p>previous bills. If first accused had gone through the relevant<\/p>\n<p>entries about the previous bills in Exhibit P2 before<\/p>\n<p>presenting the subsequent bills, he must be aware of the<\/p>\n<p>fact that previous bills were encashed. If that be so, defence<\/p>\n<p>of the first accused cannot be believed that he was unaware<\/p>\n<p>of encashment of the previous bills and therefore, he did not<\/p>\n<p>find out the omissions or misappropriation, if any,<\/p>\n<p>committed by the second accused. As stated earlier, when<\/p>\n<p>Exhibit P20(a) bill is seen passed by the Treasury on<\/p>\n<p>18.2.1992 as Sl.No.254 of Exhibit P2, first accused<\/p>\n<p><span class=\"hidden_text\" id=\"span_17\">CRA 294\/02                    19<\/span><\/p>\n<p>admittedly presented the subsequent bills on 21.2.1992<\/p>\n<p>through the appellant, evidenced by Exhibit P2 Treasury Bill<\/p>\n<p>Book. It cannot be believed that first accused was unaware<\/p>\n<p>of encashment of Exhibit P20(a) bill on 18.2.1992. Exhibit<\/p>\n<p>P26 register also shows that first accused had shown<\/p>\n<p>receipt of several bills, including GPF advance Bill 83 and<\/p>\n<p>Treasury Bills 440, 446, 447, 448 and 449. It is also to be<\/p>\n<p>borne in mind that Exhibit P20(a) bill includes arrears of<\/p>\n<p>salary to be paid to PW4. In such circumstances, it cannot<\/p>\n<p>be believed that the staff will be unaware of encashment of<\/p>\n<p>the bills.\n<\/p>\n<p id=\"p_17\">     13. Exhibit P20(b) bill for Rs.14,237\/- was seen<\/p>\n<p>prepared on 21.2.1992. It relates to surrender of earned<\/p>\n<p>leave of various staff of Institute of Maternal and Child<\/p>\n<p>Health. It is seen presented as Bill No.450\/91-92 and passed<\/p>\n<p>by the Treasury as Bill No.1786 on 21.2.1992. Similarly,<\/p>\n<p>Exhibit P20(c) bill was seen prepared on 19.2.1992 for<\/p>\n<p>Rs.21,740\/- and was presented as Bill No.85\/91-92 and<\/p>\n<p>passed by the Treasury on 21.2.1992 as Bill No.1785. These<\/p>\n<p><span class=\"hidden_text\" id=\"span_18\">CRA 294\/02                     20<\/span><\/p>\n<p>two bills are seen encashed by Token Nos.1237 and 686 by<\/p>\n<p>the appellant as per the endorsements made on 21.2.1992.<\/p>\n<p>Exhibit P2 Treasury Bill Book also shows that they were<\/p>\n<p>passed and encashed. The relevant entry in columns 12 and<\/p>\n<p>13 are not seen filled up, either in respect of the said bills or<\/p>\n<p>the bills presented and encashed along with those bills, on<\/p>\n<p>the same day. Even though Exhibit P2 Treasury Bill Book<\/p>\n<p>was presented along with subsequent bills on 25.2.1992, it<\/p>\n<p>shows that on 21.2.1992, apart from Exhibits P20(b) and<\/p>\n<p>P20(c) bills, Bill No.86\/91-92 for Rs.27,683\/- and Bill Nos.<\/p>\n<p>451, 452, 453, 454 and 455 were also presented before the<\/p>\n<p>Treasury on the same day respectively for Rs.5,502\/-,<\/p>\n<p>Rs.59\/-, 1,474\/-, Rs.838\/- and Rs.98\/- and they were all<\/p>\n<p>encahsed on the same day. Exhibit P26 register shows that<\/p>\n<p>on 27.2.1992, the amounts encahsed under GPF bills 82\/91-<\/p>\n<p>92, 436, 405, 404, 455, 459 and 452 are entered. But<\/p>\n<p>receipt of the amounts covered by Exhibits P20(b) and P20<\/p>\n<p id=\"p_18\">(c) bills are not seen entered. When Exhibit P2 Treasury Bill<\/p>\n<p>Book was definitely sent by the first accused on 25.2.1992,<\/p>\n<p><span class=\"hidden_text\" id=\"span_19\">CRA 294\/02                    21<\/span><\/p>\n<p>at the time of presenting the subsequent bills before the<\/p>\n<p>Treasury after filling up columns 6 and 7, it can only be<\/p>\n<p>found that first accused had seen the relevant entries with<\/p>\n<p>respect to Exhibits P20(b) and P20(c) bills at least on<\/p>\n<p>25.2.1992, when he had filled up columns 6 and 7 and<\/p>\n<p>presented the subsequent bills by authorising the very same<\/p>\n<p>appellant to encash them on his behalf. Exhibits P20(d) to<\/p>\n<p>P20(h) are Bill Nos.453, 460, 462, 464 and 465 respectively<\/p>\n<p>for Rs.1,474\/-, Rs.15,035\/-, Rs.9,981\/-, Rs.490\/- and Rs.490\/-.<\/p>\n<p>The respective bills show that they were prepared on<\/p>\n<p>25.2.1992 and first accused authorised appellant to present<\/p>\n<p>those bills and encash the same. Bills were presented by the<\/p>\n<p>appellant before the Treasury on 25.2.1992. Exhibit P2 also<\/p>\n<p>shows that apart from Exhibit P20(d) to P20(h) bills, GPF<\/p>\n<p>Bill 84 for Rs.23,120\/-, Bill 463 for Rs.6,280\/-, Bill 451 for<\/p>\n<p>Rs.5,502\/- Bill 461 for Rs.5,917\/- and Bill 456 for Rs.1,192\/-<\/p>\n<p>were also presented and encashed on the same day. Exhibit<\/p>\n<p>P26 register maintained by the first accused shows that he<\/p>\n<p>entered receipt of Rs.23,120\/-, received by the appellant<\/p>\n<p><span class=\"hidden_text\" id=\"span_20\">CRA 294\/02                     22<\/span><\/p>\n<p>under Bill No.84\/91-92, Rs.6,280\/-, received under Bill No.<\/p>\n<p>463, Rs.5,502\/-, received under Bill No.451, Rs.5,917\/-,<\/p>\n<p>received under Bill No.461 and Rs.1,192\/-, received under<\/p>\n<p>Bill No.456. It is, therefore, absolutely clear that out of the<\/p>\n<p>several bills presented by the first accused through the<\/p>\n<p>appellant on 25.2.1992, appellant had entrusted at least the<\/p>\n<p>amounts shown in Exhibit P26 register to the first accused.<\/p>\n<p>Though appellants claims that he entrusted the entire<\/p>\n<p>amount covered by Exhibits P20(d) to P20(h) bills to the<\/p>\n<p>first accused, it was denied by the first accused. Question is<\/p>\n<p>whether, on the evidence, it can be found that appellant did<\/p>\n<p>not entrust the amounts to the first accused and thereby<\/p>\n<p>misappropriated the amount or appellant, in conspiracy<\/p>\n<p>with the first accused, misappropriated the said amount as<\/p>\n<p>aided by the first accused.\n<\/p>\n<p id=\"p_19\">      14. Findings of the learned Special Judge are that<\/p>\n<p>there is no conclusive evidence to prove conspiracy between<\/p>\n<p>the first accused and the appellant or that first accused<\/p>\n<p>abetted the appellant to misappropriate the amount or<\/p>\n<p><span class=\"hidden_text\" id=\"span_21\">CRA 294\/02                    23<\/span><\/p>\n<p>allowed the appellant to misappropriate the amount with his<\/p>\n<p>knowledge. It is on that ground first accused was acquitted.<\/p>\n<p>Entire case is to be appreciated in this background.<\/p>\n<p id=\"p_20\">     15. When the Treasury Rules and the Instructions in<\/p>\n<p>Exhibit P2 Treasury Bill Book mandate that when a bill is to<\/p>\n<p>be presented before the Treasury, along with the Treasury<\/p>\n<p>Bill Book, the Disbursing Officer shall fill up columns 12 and<\/p>\n<p>13 in the Treasury Bill Book, regarding encashment of the<\/p>\n<p>previous bills passed by the Treasury and he shall show the<\/p>\n<p>date of encashment of the bill in the cash book. When<\/p>\n<p>subsequent bill is to be prepared and presented before the<\/p>\n<p>Treasury, first accused, as the Disbursing Officer, shall,<\/p>\n<p>necessarily, verify whether the previous bills presented<\/p>\n<p>through appellant were encashed and if encashed, he<\/p>\n<p>should, necessarily, show receipt of the amount in the cash<\/p>\n<p>book and thereafter fill up columns 12 and 13 of Exhibit P2<\/p>\n<p>Treasury Bill Book. Hence, it cannot be believed that first<\/p>\n<p>accused was unaware of encashment of the previous bills<\/p>\n<p>when Exhibits P20(b) and P20(c) bills were presented<\/p>\n<p><span class=\"hidden_text\" id=\"span_22\">CRA 294\/02                     24<\/span><\/p>\n<p>subsequently on 21.2.1992. If that be so, if there was no<\/p>\n<p>conspiracy as found by the learned Special Judge, first<\/p>\n<p>accused would not have entrusted Exhibits P20(b) and P20<\/p>\n<p id=\"p_21\">(c) bills to the appellant again, when he did not account for<\/p>\n<p>Exhibit P20(a) bill. Similarly, when the amounts received<\/p>\n<p>under Exhibits P20(b) and P20(c) bills, which were<\/p>\n<p>encashed on 21.2.1992, were not entrusted to the first<\/p>\n<p>accused, when Exhibits P20(d) to P20(h) bills were<\/p>\n<p>presented on 25.2.1992, first accused would never entrust<\/p>\n<p>those bills again to the appellant, with the knowledge that<\/p>\n<p>the amounts received under Exhibits P20(a) to P20(c) bills,<\/p>\n<p>which were encashed by the appellant, were not entrusted<\/p>\n<p>to him. As stated earlier, if Exhibit P2 Treasury Bill Book<\/p>\n<p>was verified by the first accused, as he should have,<\/p>\n<p>mandatorily, he should not have entrusted Exhibits P20(d)<\/p>\n<p>to P20(h) bills to the appellant again. Therefore, I have<\/p>\n<p>absolutely no hesitation to hold that without the knowledge<\/p>\n<p>or consent of the first accused, appellant could not have<\/p>\n<p>independently misappropriated the amounts covered under<\/p>\n<p><span class=\"hidden_text\" id=\"span_23\">CRA 294\/02                   25<\/span><\/p>\n<p>Exhibits P20(a) to P20(h) bills, as found by the learned<\/p>\n<p>Special Judge.\n<\/p>\n<p id=\"p_22\">     16. The crucial question is whether there is evidence to<\/p>\n<p>prove that appellant misappropriated the amounts covered<\/p>\n<p>under Exhibits P20(a) to P20(h) bills after encashing the<\/p>\n<p>same from the Treasury and receiving from the Bank,<\/p>\n<p>without entrusting the same to the first accused. As stated<\/p>\n<p>earlier, on the evidence, it cannot be believed that first<\/p>\n<p>accused did not entrust the amount covered by Exhibits P20<\/p>\n<p id=\"p_23\">(b) and P20(c) bills on 21.2.1992, when first accused was<\/p>\n<p>well aware that Exhibit P20(a) bill for Rs.4,034\/- was<\/p>\n<p>encashed by the appellant on 18.2.1992. It is clear that first<\/p>\n<p>accused had received the amount covered by Exhibit P20(a)<\/p>\n<p>bill before 21.2.1992, as otherwise, he would not have<\/p>\n<p>entrusted Exhibits P20(b) and P20(c) bills to the appellant,<\/p>\n<p>authorising him to encash them. It is the similar case with<\/p>\n<p>Exhibits P20(d) to P20(h) bills. When Exhibit P2 Treasury<\/p>\n<p>Bill Book establishes that Exhibits P20(a) to P20(c) bills<\/p>\n<p>were already encashed by the appellant, if appellant had<\/p>\n<p><span class=\"hidden_text\" id=\"span_24\">CRA 294\/02                   26<\/span><\/p>\n<p>not entrusted the amount to the first accused, it is<\/p>\n<p>absolutely clear that he would not have authorised<\/p>\n<p>appellant to present the subsequent bills and encash the<\/p>\n<p>same on 25.2.1992. On the evidence, it is not possible to<\/p>\n<p>hold that appellant did not entrust the amounts covered by<\/p>\n<p>Exhibits P20(a) to P20(h) bills to the first accused,<\/p>\n<p>especially when, admittedly, other bills authorised in favour<\/p>\n<p>of the appellant and encashed by him were entrusted to the<\/p>\n<p>first accused.\n<\/p>\n<p id=\"p_24\">      17. Evidence of PW1, Superintendent of Institute of<\/p>\n<p>Maternal and Child Health, Kozhikode is to the effect that<\/p>\n<p>first accused informed him on the morning of 26.2.1992 that<\/p>\n<p>appellant, to whom several bills were entrusted for<\/p>\n<p>presentation before the Treasury, did not return back from<\/p>\n<p>the Treasury and did not entrust the bill book or the<\/p>\n<p>amounts covered by the bills. According to PW1, he wanted<\/p>\n<p>to verify whether appellant is available at his house and<\/p>\n<p>advised first accused to wait till the evening. Evidence of<\/p>\n<p>PW4, the Nursing Assistant, is to the effect that appellant<\/p>\n<p><span class=\"hidden_text\" id=\"span_25\">CRA 294\/02                    27<\/span><\/p>\n<p>attended the office on the morning of 26.2.1992 and<\/p>\n<p>informing that a close relative is hospitalised he left the<\/p>\n<p>office. PW9, the then Deputy District Medical officer, had<\/p>\n<p>conducted an enquiry on the allegation against the first<\/p>\n<p>accused and the appellant       and submitted Exhibit P27<\/p>\n<p>report along with the statements recorded. Exhibit P27<\/p>\n<p>report includes the signed written statement submitted by<\/p>\n<p>the first accused in the disciplinary proceedings. The said<\/p>\n<p>statement shows that on 18.2.1992, appellant entrusted him<\/p>\n<p>Rs.36,963\/-, stating that it is the amount received by<\/p>\n<p>encashing eight bills and on 21.2.1992, appellant entrusted<\/p>\n<p>Rs.36,047\/-, stating that it is the amount received by<\/p>\n<p>encashing eight bills and on 25.2.1992, appellant entrusted<\/p>\n<p>Rs.42,011\/-, stating that it is the amount received by<\/p>\n<p>encashing five bills. The statement further discloses that the<\/p>\n<p>said amounts, received by the first accused, were shown in<\/p>\n<p>the Cash Book, UDP Register and were disbursed through<\/p>\n<p>the acquittance roll. Though first accused claimed that he<\/p>\n<p>was not aware of encashment of the other bills, statement<\/p>\n<p><span class=\"hidden_text\" id=\"span_26\">CRA 294\/02                    28<\/span><\/p>\n<p>discloses that seven tokens entrusted to the appellant, on<\/p>\n<p>presentation of the bills, were found in the bag which was<\/p>\n<p>being taken by the appellant to the Treasury, along with the<\/p>\n<p>bills, which was found in the office itself and subsequently,<\/p>\n<p>those tokens were surrendered to the Treasury. Statement<\/p>\n<p>further discloses that on 26.2.1992 morning, when first<\/p>\n<p>accused reached the office, Clerk Kumaran and PW4, the<\/p>\n<p>Nursing Assistant, informed first accused that appellant had<\/p>\n<p>attended the office in the morning and informed that his<\/p>\n<p>brother is ill and has to go to Parappanangadi and left the<\/p>\n<p>office. When first accused enquired whether he had given<\/p>\n<p>any leave letter, it was disclosed that he did not furnish any<\/p>\n<p>leave letter and therefore, appellant did not make any<\/p>\n<p>further enquiry. Further case in the statement is that when<\/p>\n<p>appellant failed to attend the office on 27.2.1992, first<\/p>\n<p>accused was under the impression that appellant did not<\/p>\n<p>attend the office as his brother&#8217;s illness aggravated. When,<\/p>\n<p>on 28.2.1992 also, appellant did not attend the office, first<\/p>\n<p>accused authorised Lift Operator K.J.Joseph to obtain the<\/p>\n<p><span class=\"hidden_text\" id=\"span_27\">CRA 294\/02                     29<\/span><\/p>\n<p>Treasury Bill Book from the Treasury, who in turn, informed<\/p>\n<p>first accused that Bill Book is not available in the Treasury<\/p>\n<p>and it was taken by the appellant. When this information<\/p>\n<p>was given to the first accused over phone, first accused<\/p>\n<p>asked Joseph to go to the quarters of the appellant and get<\/p>\n<p>the Treasury Bill Book. Joseph, on enquiry, informed first<\/p>\n<p>accused that appellant is not in the quarters and he could<\/p>\n<p>not find the Treasury Bill Book in the quarters. The said<\/p>\n<p>statement of the first accused shows that evidence of PW1<\/p>\n<p>that first accused approached PW1 and informed him on the<\/p>\n<p>morning of 26.2.1992 that appellant did not come back from<\/p>\n<p>the Treasury and did not entrust he amounts by encashing<\/p>\n<p>the bills is not correct. Instead, even according to the first<\/p>\n<p>accused, appellant had returned from the Treasury and<\/p>\n<p>entrusted Rs.42,011\/- on 25.2.1992 itself.<\/p>\n<p id=\"p_25\">      18. Exhibit P26 personal register corroborates the<\/p>\n<p>statement of the first accused seen in Exhibit P27 report<\/p>\n<p>that at least Rs.42,011\/- was entrusted by the appellant to<\/p>\n<p>the first accused, being the amount received by him by<\/p>\n<p><span class=\"hidden_text\" id=\"span_28\">CRA 294\/02                     30<\/span><\/p>\n<p>encashing five bills presented before the Treasury on<\/p>\n<p>25.2.1992. If that be so, it is clear that if Exhibits P20(d) to<\/p>\n<p>P20(h) bills were presented on 25.2.1992 along with other<\/p>\n<p>bills and passed by the Treasury and encashed by the<\/p>\n<p>appellant, on behalf of the first accused, appellant had<\/p>\n<p>returned back to the office and entrusted the amount<\/p>\n<p>received by him. There is no evidence to prove that<\/p>\n<p>appellant did not entrust the money received by him on<\/p>\n<p>encashing all the bills passed on that day. For the reason<\/p>\n<p>that first accused did not show the amounts covered under<\/p>\n<p>Exhibits P20(d) to P20(h) bills in Exhibit P26 register, it<\/p>\n<p>cannot be believed that appellant did not entrust the<\/p>\n<p>amounts received by encashing Exhibits P20(d) to P20(h)<\/p>\n<p>bills to the first accused. It is pertinent to note that even<\/p>\n<p>when first accused was questioned under <a href=\"\/doc\/767287\/\" id=\"a_19\">Section 313<\/a> of<\/p>\n<p>Code of Criminal Procedure, he has not given any<\/p>\n<p>explanation as to why he omitted to take action against the<\/p>\n<p>appellant when the amount covered by Exhibit P20(a) was<\/p>\n<p>not accounted for, when Exhibits P20(b) and P20(c) bills<\/p>\n<p><span class=\"hidden_text\" id=\"span_29\">CRA 294\/02                     31<\/span><\/p>\n<p>were entrusted to the appellant on 21.2.1992 or when<\/p>\n<p>Exhibits P20((b) and P20(c) bills were not accounted, when<\/p>\n<p>Exhibits P20(d) to P20(h) bills were entrusted to the<\/p>\n<p>appellant for encashment on 25.2.1992. In view of these<\/p>\n<p>intrinsic evidence, it can only be found that there cannot be<\/p>\n<p>a misappropriation of the amounts, covered by Exhibits P20<\/p>\n<p id=\"p_26\">(a) to P20(h) bills, independently by the appellant. If at all<\/p>\n<p>there was misappropriation, it can only be by the first<\/p>\n<p>accused and with the connivance of the appellant. There is<\/p>\n<p>absolutely no possibility for the appellant to misappropriate<\/p>\n<p>the amounts covered by Exhibits P20(a) to P20(h) bills<\/p>\n<p>without the junction of the first accused. When learned<\/p>\n<p>Special Judge already found that there was no conspiracy<\/p>\n<p>and first accused has not misappropriated the amount<\/p>\n<p>either independently or jointly with the appellant and the<\/p>\n<p>State has not challenged the said findings by filing an<\/p>\n<p>appeal against the order of acquittal of first accused,<\/p>\n<p>appellant    cannot    be   convicted    holding    that  he<\/p>\n<p>misappropriated the amount jointly with the first accused.<\/p>\n<p><span class=\"hidden_text\" id=\"span_30\">CRA 294\/02                    32<\/span><\/p>\n<p>As the evidence do not establish that appellant did not<\/p>\n<p>entrust the amount received by him by encashing Exhibits<\/p>\n<p>P20(a) to P20(h) bills, it cannot be found that appellant<\/p>\n<p>misappropriated Rs.68,774\/-, covered by these bills. Hence,<\/p>\n<p>conviction of the appellant for the offences under <a href=\"\/doc\/324254\/\" id=\"a_20\">Sections 7<\/a><\/p>\n<p>and <a href=\"\/doc\/1259316\/\" id=\"a_21\">13(2)<\/a> read with <a href=\"\/doc\/1101716\/\" id=\"a_22\">Section 13(1)(d)<\/a> of Prevention of<\/p>\n<p>Corruption Act and <a href=\"\/doc\/1326844\/\" id=\"a_23\">Section 409<\/a> of Indian Penal Code can<\/p>\n<p>only be set aside.\n<\/p>\n<p id=\"p_27\">     Appeal is allowed. Conviction and sentence passed by<\/p>\n<p>Special Judge (Vigilance), Kozhikode in C.C.No.9\/1999<\/p>\n<p>against the appellant is set aside. Appellant is found not<\/p>\n<p>guilty of the offences charged. He is acquitted. Bail bond<\/p>\n<p>executed by the appellant stands cancelled.<\/p>\n<pre id=\"pre_1\">\n\n\n\n\n10th January, 2011           (M.Sasidharan Nambiar, Judge)\n\ntkv\n\nCRA 294\/02    33\n\n\n\n\n                 M.Sasidharan Nambiar, J.\n\n<\/pre>\n<p id=\"p_28\">                 &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<\/p>\n<p>                    Crl.A.No.294 of 2002<\/p>\n<p id=\"p_29\">                 &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<\/p>\n<blockquote id=\"blockquote_5\"><p>                           JUDGMENT<\/p>\n<p>                      10th January, 2011<\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court M.Sivaraman vs Deputy Superintendent Of Police on 10 January, 2011 IN THE HIGH COURT OF KERALA AT ERNAKULAM CRL.A.No. 294 of 2002() 1. M.SIVARAMAN S\/O.CHEYIKUTTY, &#8230; Petitioner Vs 1. DEPUTY SUPERINTENDENT OF POLICE, &#8230; Respondent 2. STATE-REPRESENTED BY PUBLIC PROSECUTOR, For Petitioner :SRI.T.G.RAJENDRAN For Respondent :PUBLIC PROSECUTOR The Hon&#8217;ble MR. Justice M.SASIDHARAN [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-263287","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M.Sivaraman vs Deputy Superintendent Of Police on 10 January, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/m-sivaraman-vs-deputy-superintendent-of-police-on-10-january-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M.Sivaraman vs Deputy Superintendent Of Police on 10 January, 2011 - Free Judgements of Supreme Court &amp; 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