The officer certified many of these claims to be companyrect and sent the papers back to Simla.
In the roll for April, 1951, one Parma was mentioned as a khalasi and a sum of Rs.
409/109 for abetment of criminal breach of trust companymitted by appelant Gupta.
1,450 was falsely shown in the said cash book of the same date as having been deposited into the treasury though in fact it was number so deposited and thus this item was also misappropriated.
At that time Shri Sibhal was the Chief Electrical Engineer and General Manager of the Power House while Shri Narsingh Venkatesh Murti was the Assistant General Manager.
He also denied having abetted the offence of falsification of account said to have been companymitted by Kale.
The false entry was made by Kale to companyer the abstraction of Rs.
1,133 5 0 was deposited into the Treasury and thus a sum of Rs.
It was also alleged that in respect of this amount, Gupta companymitted criminal breach of trust and abetment of the offence of the falsification of accounts.
Appeals by special leave from the judgments and orders dated December 22, 1961 of the Madhya Pradesh High Court Indore Bench at Indore in Criminal Revisions Nos.
It was stated by Gupta in defence that he was number in possession of the safe or its keys or the cash of the Power House at the relevant time.
21,450 and Rs.
1950 and of a sum of Rs.
Hence it was alleged that a sum of Rs.
10,000 the prosecution case was that the cash balance on August 25, 1950 was Rs.
265 and 266 of 1960 and maintaining companyvictions of the appellant under ss.
21,450 was dishonestly misappropriated on September 29, 1950 by Gupta who was entrusted with the said amount or had dominion over it and he got the false entries to that effect made in the rough cash book of that date by Kale.
It therefore, remained unaccounted for.
In all Satwant Singh was paid Rs.
10,000 but Kale alleged that he made those entries at the instance of appellant Gupta who was his Office Superintendent.
The appellant Gupta entered the service of the Power House as a Clerk in the year 1933.
10,000 on the payment side was scored by Kale at the instance of Gupta who misappropriated the amount.
63,894 9 6 but the entry of Rs.
The charge against Kale was that with regard to both Rs.
21,450 and Rs.
Each day he would strike the balance and the appellant Gupta and the Assistant General Manager Murti would check and companyntersign the entries in the rough cash books.
Criminal Appeals Nos.
20,000 was dishonestly misappropriated.
51 shown as paid to him for his wages, the payment being vouched by thumb impression.
Subsequently, suspicions of the Government of Burma were aroused and it was discovered that many of the claims, including some of those of Satwant Singh, were false.
The prosecution case was that though the rough cash book showed that on September 29, 1950 a sum of Rs.
21,450 and Rs.
On the request of Satwant Singh cheques were drawn on the Imperial Bank of India at Lahore and these cheques were encased at Lahore.
It was pleaded by Kale that he did number abet appellant Gupta in the criminal misappropriation of the amounts.
The matter was accordingly reported to the police.
In the year 1952, Shri Sibbal suspected embezzlement of huge amounts of cash and therefore an audit party was called for auditing the accounts.
Both Kale and Gupta preferred appeals against their companyvictions in the Court of the Sessions Judge, Indore but the appeals were dismissed by the First Additional Sessions Judge, Indore who maintained the companyvictions with regard to the two items of the cash book already mentioned.
Accounts in the rough cash book were written by appellant Kale and, as already stated, the accounts were checked and companyntersigned by appellant Gupta every day.
262, 263, 265 and 266 of 1960.
The Indore Electric Power House was a Government companycern it the time the alleged offence was companymitted.
21,133 5 0 was sent to the Treasury by appellant Gupta, the Treasury figures in the challan showed that on that day only a sum of Rs.
In the Power House there was a practice of having two daily account books, one rough and the other fair and according to the practice, the daily transactions of receipt of cash and expenditure used to be entered in the rough cash book by the Cashier, Kale.
21,450 on September 29.
Criminal Appeals number.
Appellant Kale was working as a Cashier in the relevant period.
The appellant Gupta was charged with having companymitted criminal breach of trust of a sum of Rs.
With regard to the other item of Rs.
CRIMINAL APPELLATE JURISDICTION Criminal Appeals Nos.
77 of 1962 74 of 1965 The principal question of law arising in these two appeals is whether the companyviction of the appellant Gupta under ss.
On the certification of the claims by Henderson, the Finance Department of the Government of Burma sanctioned the same and the Controller of the Military Clain is at Kolhapur was directed to pay the amounts sanctioned.
409 and 477 A of the Indian Penal Code.
With regard to these two items appellant Kale was charged under s. 477 A for falsification of accounts and under ss.
477 A and 409/109 of the Indian Penal Code.
His case was that he worked as Cashier up to May June, 1948 and thereafter he was promoted as Office Superintendent cum Chief Accountant and that he handed over the charge of the post of the Cashier and of the cash and the key of the safe to Sadashiv Bapat P.W. 5 and after that he had numberhing to do with the cash of the Power House.
It was found that in all, a sum of Rs.
He was promoted to the post of Cashier and Accountant in the Power House in the year 1938 and worked in that capacity till June, 1948 and thereafter he was appointed as Office Superintendent cum Chief Accountant of the Power House.
A part of the cash balance used to be deposited in the Government Treasury and the remaining cash used to be kept in the safe of the Power House under lock and key.
262 and 263 of 1960 and affirming the companyvictions and sentences imposed on Gupta under ss.
Similarly, another item of Rs.
According to the prosecution case the key of the safe always remained with appellant Gupta and he had the dominion over the cash in the sale.
162 and 163/62 .
66/62 and 74/65 .
The two appellants thereupon filed revision applications to the High Court of Madhya Pradesh which dismissed the revision applications and companyfirmed the companyviction and sentence imposed upon the appellants.
S. Barlingay and A. G. Ratnaparkhi, for the appellant in Cr.
10,000 he wilfully made the false entries in the daily cash book and that he also abetted criminal breach of trust companymitted by Gupta.
Sarkar, J. delivered a partly dissenting Opinion.
The Judg ment of Hidayatullah and Ramaswami, JJ.
409 and 477 A of the Indian Penal Code is illegal as sanction of the State Government was number given to his prosecution under the up.
7,44,865 and odd.
77,000 and odd was un accounted for and some of the cash books were number even written.
S. R. Chari, and Ravinder Narain, for the appellant in Cr.
10,000 and later cancelled by Gupta.
The case of Kale was that he did make all the entries in the rough cash book with regard to the items of Rs.
A. Nos.
77 of 1962 and 74 of 1965 are brought, by special leave, on behalf of Gupta against the judgment of the High Court of Madhya Pradesh, Indore Bench, Indore dated December 22, 1961 dismissing Criminal Revision Applications number.
I agree with him that the appeals by the appellant Kale, being Criminal Appeals Nos.
N. Shroff for the respondent in all the appeals .
77 of 1962 and 74 of 1965 are by the appellant Gupta against his companyviction under s. 477A, read with S. 109, and S. 409 of the Indian Penal Code.
The other two appeals, namely, criminal Appeals Nos.
162 of 1962 and 163 of 1962 should be dismissed and have numberhing to say in regard to these appeals.
was delivered by Ramaswami, J. Sarkar J. I have had the advantage of reading the judgment to be delivered by my learned brother Ramaswami in these four appeals.
10,000 on August 25, 1950.
162 and 163 of 1962 are brought by special leave on behalf of Kale against the judgment of the High Court of Madhya Pradesh Indore Bench,, Indore dated December 22, 1961 dismissing Criminal Revision Applications number.
In respect of these two items he was also charged of having abetted the offence of falsification of accounts said to have been companymitted by the appellant Kale.
