Mere non-granting of receipt for collection of funds for a specific purpose does not constitute cheating under Section 420, IPC, if the funds are deposited in a bank account in the name of the intended beneficiary.

Loknath Prasad, J.

1. Criminal Revision Nos. 69/91-R and 127/92-R were taken up together for convenience as both these revisions were preferred in respect of two different orders passed by the Court below in respect of G. R. Case No. 67/86.

2. In Criminal Revision No. 69/91, Flying Officer A. K. Das presently Secretary, Zila Sainik Board, Singhbhum at Chaibassa is the petitioner and this revision had been preferred against the judgment dated 26th March, 1991 by 2nd Additional Sessions Judge of Singhbhum at Chaibassa through which the conviction of the petitioner under Section 420, IPC is awarded in G. R. Case No. 67/86-R was confirmed and maintained whereas Criminal Revision No. 127/92-R had been preferred by Dobro Sundi, the informant of G. R. Case No. 67/86 as against the order passed in Criminal Appeal No. 144 of 1986 passpd by 1st Additional Sessions Judge, Chaibassa Sri Mohammad Mahfooz Alara through which the appellant Sri Shankar Dhar was acquitted and his conviction as recorded in G. R. Case No. 67/86 by the learned Judicial Magistrate was set aside. This common order will dispose of these two revisions.

3. The fact in short giving rise to these revision is that the informant Dobro Sundi who is also a retired Military officer and claims himself to be the President of Awakash Prapta Sainik Samitee, Chaibassa lodged an FIR as against the Secretary Sainik Board S. K. Das and the head clerk of the Board Sri Shankar Dhar alleging there that the informant as a President of the Socieiy received several complaints that S. K. Das and S. Dhar had cheated the retired military personnel by inducing them to give Rs. 100 to Rs. 125 per head for forming a Co-operative Society and for opening a Canteen for the retired Military personnel and for that, no receipts were granted and further neither the canteen was opened nor the Co-operative Society for the welfare of the retired Military personnel were formed and the entire money amounting to Rs. 62,500 collected from various persons was misappropriated and this amount was deposited by Sri Dhar in his own personal name in Bank of India, Chaibassa branch bearing account No. 6641.

4. The police on the basis of the written report instituted a case as against both the petitioners i. e. the Secretary and the Head Clerk of the Sainik Board and after completion of the investigation submitted charge-sheet under Section 420/34, IPC.

5. Earlier G. R. Case No. 67/86 was tried by Sri K. Prasad Judicial Magistrate, 1st Class, Chaibassa, who vide his judgment dated 21-8-1989 found both the petitioners guilty under Section 420/34, IPC and they were sentenced to undergo rigorous imprisonment for one year and to further pay a fine of Rs. 500 in default to undergo rigorous imprisonment for a month. Being aggrieved by and dissatisfied with the order of conviction, two separate appeals were preferred. The Secretary of the Board, S. K. Das, preferred Criminal Appeal No. 143/89 which was decided by 2nd Additional Sessions Judge, Sri Jiwan Tigma vide his judgment dated 26th March, 1991 He dismissed the criminal appeal and the sentence as awarded by the trial court as against this petitioner was duly confirmed. Against that, Criminal Revision No. 67/91-R had been preferred.

6. So far other petitioner Sri Shankar Dhar is concerned, he preferred Criminal Appeal No. 144/89 which was heard by another Additional Sessions Judge, that is, 1st Additional Sessions Judge Chaibassa, Mohd. Mahfooz Alam who vide his judgment dated 5-9-1992 set aside the conviction of this petitioner and acquitted him of the charges levelled against him and against that order revision bearing No. 127/92(R) had been preferred by the informant alleging therein that the court below without properly considering the evidence on the record, recorded an order of acquittal.

7. Now the question for consideration is if these two petitioners as Secretary and Head Clerk of a Sainik Board of Chaibassa indused some of the retired presonnel and rec