Debasish Kar Gupta, J.

1. This appeal is directed against a judgment, order of conviction and sentence dated April 29, 2010 passed by the learned Judge, Special-cum-Sessions Judge, Cooch Behar in Special Case No.8 of 2006 convicting the appellant for commission of offence punishable under Section 409 Indian Penal Code (hereinafter referred to as the I.P.C.) and sentencing him to suffer rigorous imprisonment for a period of ten (10) years as also further sentencing him to pay fine of Rs.416,756.01/- in default to suffer rigorous imprisonment for a further period of two years.

2. The backdrop of this appeal in a nutshell is as under :-

A written complaint was submitted in Dinhata Police Station, District-Cooch Behar by the Block Development Officer, Dinhata-II, Development Block, Sahebganj, District-Cooch Behar on August 9, 2004. The above written complaint contained that the appellant was the erstwhile Pradhan of Bamanhat-II, Gram Panchayat, District-Cooch Behar (hereinafter referred to as the said Gram Panchayat). He misappropriated Government money amounting to Rs.416,758.01/- out of the fund allotted under Indira Abas Yojona (New Construction), Prime Minister Gramin Abas Yojona and Indira Abas Yojona (upgradation) during his tenure as Pradhan of the said Gram Panchayat. According to the written complaint, the above irregularities were detected on June 9, 2003, during internal audit. The above misappropriation of Government money was confirmed upon verification of records of accounts and audit report dated July 9, 2003. The appellant gave a declaration to the above Block Development Officer confessing his above guilt with the assurance to refund the aforesaid amount back to the respective funds. The written complaint further contained that the appellant deposited sum of Rs.20,000/- and 30,000/- in the bank account of said Gram Panchayat on July 14, 2003, and July 22, 2004, respectively.

3. On the basis of the above written complaint a formal FIR bearing Dinhata P.S. Case No.139/2004 dated August 9, 2004, was initiated against the appellant for commission of offence punishable under Section 409 I.P.C. after making an entry in the General Diary bearing no.462 dated August 9, 2004. On August 11, 2004, the appellant was arrested in connection with the above case.

4. One Jiban Kumar Tamang, Sub-Inspector of Police, posted at Dinhata Police Station, District-Cooch Behar at the material point of time was engaged as investigating officer of the above case. He submitted charge sheet bearing no.64/2005 dated March 31, 2005 against the appellant for commission of offence under Section 409 I.P.C. Charge was framed against the appellant on November 4, 2009, for commission of offence punishable under Section 409 I.P.C.

5. After considering the oral evidence of ten (10) prosecution witnesses, documentary evidences and after examining the appellant for recording his statement under Section 313 Cr.P.C. the impugned judgment was passed.

6. It is submitted by Ms. Meenal Sinha, learned amicus curiae engaged by us, that there was inordinate and unexplained delay of more than one year in lodging the FIR from the alleged dated of detection of alleged misappropriation of money by the appellant. According to Ms. Sinha, considering the aforesaid delay together with other facts and circumstances it appeared that the FIR was lodged by the PW 1 after due deliberation for the purpose of implicating the appellant falsely for misappropriation of Government money.

7. According to Ms. Sinha, the above FIR was lodged by the PW 1 without jurisdiction because he was not holding the Office of Block Development Officer, Dinhata-II Block, District - Cooch Behar on the date of alleged detection of commission of offence by the appellant.

8. It is further submitted Ms. Sinha that the entire proceeding was vitiated due to non-obtaining of prior sanction under Section 197 Cr.P.C. by the PW 1 for lodging the above FIR.

9. Our attentions have been drawn towards the eviden