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1954 Supreme(SC) 21

SUPREME COURT OF INDIA
9th February, 1954
BHAGWATI, JAGANNADHA DAS AND VENKATARAMA AYYAR, JJ.
Bhagat Ram, Appellant
Versus
State of Punjab, Respondent.
Criminal Appeals Nos. 46 and 47 of 1953.
Advocates appeared
Shri Ram Lal Anand, Senior Advocate (Shri R. S. Narula, Advocate, with him), instructed by Shri Harbans Singh, Agent, for Appellant; Shri Porus A. Mehta, Advocate, instructed by Shri. R. H. Dhebar, Agent for Shri G. H. Rejadhyakash, Agent, for Respondent.

Advocates:
G.H.RAJADHYAKSHA, Harbans Singh Doabia, PARAS A.MEHTA, R.H.Dhebar, R.S.NARULA, RAM LAL ANAND

Headnote:Section 409-Accused charged of criminal breach of trust Charge not proved-Evidence indicating abetment of offence under S. 409Circumstances in which conviction not altered.

       Held: "But, inasmuch as he has handed over the money to the Subordinate Judge with the knowledge that it was to be utilised for a purpose other than that for which it was legally intended he may be said to have abetted criminal breach of trust by the Subordinate Judge. In an appropriate case the conviction may probably have been altered to one of abetment of an offence under section 409 of the Indian Penal Code. But in this case an alteration of the appellants conviction under section 409 of the Indian Penal Code into one of abetment thereof would imply ~ definite finding of guilt against the Subordinate Judge, Shri Ghambir who is not before us. It would therefore, be unfair to make such an alteration. We do not accordingly feel called upon to do so in an appeal on special leave." (Per Jagannadhadas J.) - Punjab Financial Rules-Responsibility of head of office for pay drawn on bill signed by him.

       Held: Under the Punjab Financial Rules the head of an office is personally responsible for every pay drawn on a bill signed by him or on his behalf until he has paid it to the person entitled to receive it and obtained his receipt, duly stamped where necessary on the office copy of the bill. This responsibility is a serious one and a disclaimer thereof is not lightly to be accepted. - Section 3- Circumstantial evidence- Appreciation - Criminal Procedure Code (1898), S. 367.

Judgment

JAGANNADHADAS, J.: These two are appeals by special leave against a common judgment of the High Court of Punjab in its revisional jurisdiction. The appellant who is the same in both was convicted by the Magistrate, First Class, Hoshiarpur at two separate trials, one in respect of a charge under section 420 and the other in respect of a charge under section 409 of the Indian Penal Code. The convictions were confirmed by the Session Judge on appeal and by the High Court in revisions. The charges relate to connected matters and the evidence, though separately recorded, was substantially the same. It is, therefore, convenient to deal with the two appeals by a common judgment as the High Court did.

2. The appellant, Bhagat Ram, was the Civil Nazir in the office of the Senior Subordinate Judge, Hoshiarpur. The main charge against him was that in his capacity as a public servant, he committed criminal breach of trust in respect of a sum of Rs.3,496/5/- of Government money between the 1st December, and the 18h December, 1948.

The other charge was that in order to find the money to cover up the embezzlement, he tried to raise a sum of Rs. 3,350/- by way of loan from one Seth Brij Lal, misrepresenting to him that it was required by the then Subordinate Judge and that by such representation he dishonestly induced the said Seth Brij Lal to issue a cheque for the sum of Rs. 3,350/-.

At the material period of time Shri K. S. Gambhir was the Senior Subordinate Judge of Hoshiarpur in the place of the regular Senior Subordinate Judge, Shri Bhandari, who was officiating as the District and Sessions Judge, from the 13th November to the 16th December, 1948.

Under arrangement made by the High Court, the Senior Subordinate Judge of the place was vested with certain administrative duties, one of such being that he was to draw and disburse month by month the salaries of the Civil Courts establishments at Hoshiarpur and of three other outlying Tahsils of that district, viz., (1) Una, (2) Dasuya, and (3) Garhshankar. The normal procedure for the disbursement of the salaries was to prepare the salary bill of all the four Tahsils and present it to the Treasury on or about the first of the month, the salary for the Sadar Tahsil of Hoshiarpur being drawn in cash and the salaries for the three other Tahsils being draw by means of cash orders authorising payment locally.

The embezzlement in question relates to the salary bill for the month of November, 1948. Departing from the pre-existing practice, the said salary bill was drawn entirely in cash for all the four Tahsils. This was done under the authorisation of the Subordinate Judge, Shri Gambhir, but the actual cash amounting to Rs. 5,576/6/- was received from the Treasury by the appellant on the 4th December, 1948. Out of this amount a sum of Rs. 811/1/- for Hoshiarpur Sadar and a sum of Rs. 1,420 for Garhshankar Tahsil were in fact disbursed within a few days. The salaries of Una and Dasuya, totaling an amount of Rs. 3,347/5- were not disbursed. On the 14th December, a telegram was received by the District Judge, Hoshiarpur, from the Subordinate Judge, Una, complaining that the civil establishment pay of his Tahsil was not so far received and requesting him to arrange for the same.

It is the prosecution case that the appellant had misappropriated the amount and that on receipt of the above telegram by the District Judge, he realised the urgency of finding the money somehow and that he accordingly made attempts to raise the money by way of a loan.

It is in evidence that on the 16th December, he approached two persons, by name Hakim Rai and Lala Shiv Dayal for loans, representing to them that they were required for the subordinate Judge. Failing in these attempts he approached one Seth Brij Lal for the amount of Rs. 3,350/- also making the same representation. He showed them a Ruqqa from the Subordinate Judge purporting to authorise him to raise the money. On the morning of the 17th Seth Brijlal gave th





































































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