Judgment

GOSWAMI, J.:- These appeals by special leave were directed gainst the judgment of the Patna High Court convicting the two appellants and another under Sections 420/34, Indian Penal Code. They have each been sentenced to rigorous imprisonment for one year and a fine of Rs. 200/-, in default rigorous imprisonment for six months. Dr. Rama Shankar (P. W. 14) and Dr. Ram Balak Singh (PW 4) were House Physicians and Dr. Sailendra Kumar (PW 5) was a House Surgeon in the Durbhanga Medical College Hospital. Hospital House Surgeons or House Physicians are usually appointed for different sections of the Hospital by the Superintendent of the Hospital for a period of six months, January to July and July to December and their monthly emoluments total Rs. 125/-, Rs. 75/- towards stipend and Rs. 50/- as diet allowance.

2. The prosecution case is that for the month of March, 1963 a fictions pay bill for Rs. 125/- was prepared in the name of Dr. Rama Shankar, who had worked only for six months up to December, 1962 and had made over charge in January, 1963. A similar pay bill for March, 1963 was prepared for Dr. Sailendra Kumar, who was working in Ear, Nose and Throat Department, but this bill was prepared in the Pediatrics Section. Likewise another fictitious pay bill for the same month was prepared in the name of Dr. Ram Balak Singh, although he never joined that post and he was substituted by Dr. Rana Chandraketu. The amounts of the three aforesaid pay bills were drawn from the Treasury and disbursed to fictitious persons. The letters of appointment and the joining reports of the various House Staff were as sent to the Accounts Department for preparation of the pay bills.

3. Yogesh Prasad Thakur was the Bill Clerk, who has no appealed against his conviction. The Accountant, Raghunath Prasad and the Cashier. Anil Kumar Bose, are the two appellants before us. Criminal Appeal No. 223 of 1970 is by Anil Kumar Bose and Criminal Appeal No. 224 of 1970 is by Reghunath Prasad. Both these appeals are heard together and are disposed of by this common judgment.

4. According to the rules of procedure, such pay bills used to be prepared by the Bill Clerk, checked by the Accountant and then placed for signature before the Superintendent of the Hospital. After his signature, the bills were handed over to the Peon of the Hospital who took these to the Treasury and after collecting the money therefrom made over the same to the Cashier, who made relevant entries in his Cash Book and other connected registers. Then, in accordance with the Acquittance Roll, the money used to be disbursed to the various persons who signed in token of receipt of the amounts on the Acquittance Roll. After disbursement of the money, a certificate used to be given by the Deputy Superintendent to the effect that the money had been disbursed in his presence.

5. Some time in May, 1963, in the course of preparation of the Annual Establishment Return for submission to the Accountant (General, Bihar, the Head Clerk, Bhola Nath Jha (PW 3) noticed that in the Acquittance Roll for March, 1963, there were names of more Housemen than the sanctioned strength. After enquiry by several officers at different levels, an information was lodged to the police who ultimately submitted a charge-sheet against the two appellants and Yogesh Prasad Thakur, the Bill Clerk. The accused were tried by the Court of Sessions ending in their conviction under Section 420 /34, I.P.C. The High Court on appeal affirmed the conviction and sentence. Hence these appeals by Special Leave.

6. We are not concerned with the conviction of the Bill Clerk, Yogesh Prasad Thakur, who accepted the same.

7. The defence of the Accountant, Raghunath Prasad, is that these bills did not pass through him and so he had no knowledge about the correctness of the same and they were directly put up before the Superintendent of the Hospital for his signature and he signed them. Thereafter these were sent to the Treasury for encashment and af