2. It is pertinent to mention that both the appellants died during the pendency of appeal. In Criminal Appeal (S.J.) No. 181 of 1995 a petition bearing I.A. No. 2062 of 2010 filed by Surmila Devi, wife of late Nagendra Prasad Lal and Arun Kumar Sinha, son of late Nagendra Prasad Lal to allow them to continue Criminal Appeal (S.J.) No. 181 of 1995. In Criminal Appeal (S.J.) No. 188 of 1995, I.A. No. 316 of 2013 has been filed by (1) Sheoji Ram, son of deceased appellant Sone Lal Ram, (2) Manoj Ram, son of deceased appellant Sone Lal Ram,, (3) Ram Ratan Ram, son of deceased appellant Sone Lal Ram, (4) Most. Puja Devi, daughter of deceased appellant Sone Lal Ram, (5) Most. Sekha Devi, daughter of deceased appellant Sone Lal Ram, (6) Maya Devi, wife of Uttam Ram, daughter of deceased appellant Sone Lal Ram, (7) Asha Devi, wife of Gauri Shanker, daughter of deceased appellant Sone Lal Ram, (8) Nittu Devi, wife of Rajesh Das, daughter of deceased appellant Sone Lal Ram and (9) Lakshmi Devi, wife of Sukh Deo Ram, daughter of deceased appellant Sone Lal Ram to grant them leave to continue the Criminal Appeal (S.J.) No. 188 of 1995. They filed the interlocutory application to grant leave to continue the Appeals under Section 394(2) of the Civil Procedure Code as they are highly prejudice as their right to family pension and other pensioners benefit is effected. Hence, permission was accorded to them to continue the Appeals by the order, dated 23.11.2013, passed in Criminal Appeal (S.J.) No. 181 of 1995 and the order, dated 14.05.2013, passed in Criminal Appeal (S.J.) No. 188 of 1995.

3. The appellants have been convicted under Sections 120B and 409 of the Penal Code and sentenced to undergo rigorous imprisonment for two years and to pay a fine of rupees five thousand each and in default of payment of fine to undergo rigorous imprisonment for six months each for offence under Section 120B of the Penal Code read with Section 409 of the Penal Code and Section 1, 2 and 5(2)(c)(3) of the Prevention of Corruption Act corresponding to Section 13(2) read with Section 13(i)(c) and (d) of the Prevention of Corruption Act, 1988, and has, further, was sentenced to undergo rigorous imprisonment for two years for offence under Section 414/34 of the Penal Code and, further, convicted Abhimanyu Prasad Sinha and Nagendra Prasad Lal for offence under Sections 409 and 477(A) of the Penal Code and sentenced to undergo rigorous imprisonment for two years each and, further, to pay a fine of rupees five thousand each and in default to undergo rigorous imprisonment for six months each though it has been ordered that all the sentences shall run concurrently.

4. The prosecution case, as alleged, is that the Food Storage Depot, Food Corporation of India, Bhagalpur, had six units. The accused, Abhimanyu Prasad Sinha, was the Depot In-Charge of six units of Food Storage Depot, Food Corporation of India, Bhagalpur. Out of six units, one unit named and styled as Panna Lal Mill Godown of Food Corporation of India where accused N.P. Singh was A.G. 2 In-Charge of the said unit during the period 1977-1978. Abhimanyu Prasad Sinha and Nagendra Prasad Lal were jointly responsible for the maintenance of record and submission of account and return of the said unit for the period 1977-1978. The concern of the business of the Food Storage Depot with consignment of wheat, received from different places, i.e., Punjab & Haryana, U.P. and other places, were unloaded from railway wagon by Food Corporation of India staff. The delivery of consignment was taken and the same was dispatched to Food Storage Depot, including Panna Lal Mill Godown of Food Corporation of India, Bhagalpur, on truck.

5. On receipt of the truck in the Depot, ten per cent of bags containing 100 Kg of wheat required to be weighed and if the wheat found to be less than 500 gms, then, the cent per cent bags, received, w