The provisions of the Army Act and the rules framed under Section 549, Cr. P.C. are mandatory and non-compliance with them renders the entire proceedings null and void.

A. N. Banerjee, J. :- These two appeals arising out of the same judgement were heard together and would be governed by are following judgement :-

On 11-7-67, Dy. Supdt. of Police, Special Police Establishment, Division C.B.I., Calcutta filed a petition of complaint before the Judge of 4th Additional Special Court, Calcutta, against three accused persons viz. (1) Capt. Usha Ranjan Roy Choudhury (accused/appellant in Criminal Appeal 308/72), (2) Major Ramchandar Rangnath Hoshing (respondent in Govt. Appeal) and (3) Lt. Col. Birendra Nath Mazumdar (respondent in Govt. Appeal) under Section 120-B read with Section 5(2) of Act II of 1947 and under Section 5(2)/5(1)(c) and (d) of Act II of 1947. Along with such petition of complaint sanction order of the President of India under Section 6(1)(a) of the Act II of 1947 and Section 197, Cr. P.C and the certificate of the Political Officer, Sikkim, under Section 188, Cr. P.C. were also filed. On a perusal of the petition of complaint and on a consideration of the allegation made thereunder, the learned Judge took cognizance of the offence and issued process against the aforesaid three persons. The learned Judge in taking cognizance of offences referred to the allotment order made by the Government regarding the case to his court. After the accused persons had put in their appearances, evidences were recorded and charges were framed against them. All of them were charged under Section 120-B/409, I.P.C. The accused U.R. Roy Choudhury was further charged under Sections 477-A, 467 and on different counts under Section 409, I.P.C. The accused Ramchandar Rangnath Hoshing was also charged under Section 109/467, I.P.C. The accused Birendra Nath Mazumdar was also charged on different counts under Sec. 409, I.P.C. The learned Judge of the Special Court by his judgement dated 28-9-72 found the accused Usha Ranjan Roy Choudhury guilty of the offences under Sections 409, 467 and 477-A, I.P.C. and sentenced him to R.I. for 8 years and to a fine of Rupees 30,000, in default, to R.I. for another 18 months under Section 409, I.P.C. and for two years under each of Sections 467, 477-A, I.P.C. The sentences were ordered to run concurrently. He acquitted all the three accused persons of the charge of conspiracy under Section 120-B and also found the accused Birendra Nath Mazumdar and Ramchandra Rangnath Hoshing to be not guilty of the other respective charges framed against them. Accordingly, B.N. Mazumdar and Ramchandra Rang Nath Hoshing were acquitted. Being aggrieved by such judgement, the Government preferred the present appeal against the order of acquittal in favour of the said two persons and also against an order of acquittal in respect of the charge under Section 120-B, I.P.C. The accused U.R. Roy Choudhury filed a separate appeal against the order of conviction and sentence against him. Thus, these two appeals came to be heard together. The facts leading on to the prosecution may be briefly stated as follows :

The 3 accused persons who are Army Officers belong to 10 Infantry Division which was a part of the greater army formation viz. 33 Corps. There were other units in the said 10 Infantry Division. During the Chinese invasion of a portion of eastern part of India in 1962, the said division was moved into Sikkim. The Divisional Headquarter was also shifted there, as the division had to make arrangement for maintenance of supplies and provisions to the forces posted at different strategic points. For such purpose, the division had its own arrangement of funds. The fund was operated under a Supply and Service Imprest Accounts sanctioned by the General Officer Commanding for the Headquarter of the Division. The accused Lt. Col. B.N. Mazumdar was appointed as Imprest Holder in respect of Rupees 1,00,000 at any given time and also the Sanctioning Authority in respect of expenses under this Account. There was a Field Cashier for maintaining Cash and Accounts of the said imprest money. The accused