Judgment

KAILASAM, J.:-These appeals Nos. 145, 311 and 314 of 1971 are preferred respectively by G. S. Bakshi, Jaswant Singh Kalsi and Joginder Singh Nanda by special leave against the judgment of the Delhi High Court in Criminal Appeals Nos. 155, 156 and 158 of 1968.

2. There were seven accused before the Sessions Judge, Delhi in Sessions Case No. 3 of 1967. The learned Sessions Judge acquitted two of the accused, Amar Singh Nanda and Jagjit Singh Bhasin. He convicted the other five accused of offences under Sections 120-B, 411, 471 and 420 read with Sec. 120-B of the Indian Penal Code. Except two accused, Kapoor Singh with whom we are not concerned and J. S. Kalsi, appellant in Criminal Appeal No. 311 of 1971, the others were sentenced to rigorous imprisonment for four years under Sections 471 and 420 read with Section 120-B of the Indian Penal Code and with a fine of Rs. 5,000 under Section 471 of the Indian Penal Code and for one year under Section 411 read with Section 120-B of the Indian Penal Code. Taking into account the age of Kapoor Singh, he was sentenced to one years rigorous imprisonment on various charges. J. S. Kalsi, appellant in 311 of 1971 was sentenced to one year on various offences, the sentences were to run concurrently. The three appellants herein and two others convicted by the trial Court preferred five criminal appeals, viz., Appeals Nos. 155, 156, 158 of 1968 and 2 and 4 of 1969 to the High Court. The High Court confirmed the conviction of all the appellants but taking into account the age of Kapoor Singh, reduced his sentence to the period already undergone and fine of Rs. 1,000. The sentences imposed on other accused were confirmed.

3. Only three accused preferred appeals to this Court. Of the three, G. S. Bakshi has since died and his appeal has abated. We are, therefore, concerned only with J. S. Kalsi, appellant in Criminal Appeal No. 311 of 1971 and J. S. Nanda, appellant in Criminal Appeal No. 314 of 1971.

4. The charge against the accused in the trial court was that they along with the approver, Amarjit Singh, P.W. 1, and others entered into a conspiracy to cheat the Government through the Land Acquisition Collector, Delhi, of huge amounts of money by procuring blank cheque leaves from the Land Acquisition Office, getting them forged and opening accounts in other banks in the name of fictitious persons and collecting the money by withdrawing the amounts so deposited.

5. In pursuance of such a scheme it is alleged that the accused forged three cheques (Exs. P-1 to P-3) opened accounts in other banks in fictitious names and withdrew a sum of Rs. 1,28,115. Five of the accused were found guilty of the charges framed by the trial court and convicted and sentenced as stated earlier.

6. The case of the prosecution, as stated by the approver, Amarjit Singh, P.W. 1 may be briefly stated. After taking his B. Com. Degree, P.W. 1 joined the office of Joginder Singh Nanda, appellant in Appeal No. 314 of 1971, who will be referred to as Nanda, practising on the income-tax side. P.W. 1 finding that he was not making enough money in the office of Nanda, took up service in a private firm. Eminent Finance Private Limited. During that time he became intimate with Nanda and used to visit him in his Chambers in Tis Hazari Courts. One day when P.W. 1 and Nanda were taking drinks, the other accused, Kapoor Singh, Jhuman Singh and two others came to the office. During their talks, Nanda suggested it would be good if all of them became rich at once. Everyone welcomed the idea. Nanda stated that he would bring blank cheques from Land Acquisition Branch. The scheme was that these cheques should be forged and fictitious accounts opened and money withdrawn. In one of the subsequent meetings, Nanda showed three cheques (Exs. P-1 to P-3); one of them in favour of Durlabh Singh for Rs. 80,605, another in the name of Ram Lal for Rs. 6,960 and the third in favour of Ram Avtar for Rs. 40,550. Ex. P-3 cheque for Rs. 40,550 was handed