IN THE HIGH COURT OF CALCUTTA
Shampa Dutt Paul, J.
Tarun Kanti Chattaraj - Appellant
Versus
State Of West Bengal - Respondent
CRA 65 of 1998
Decided On : 03-08-2022
Defalcation - Indian Penal Code - Section 409 - The judgment discusses the prosecution's case against the appellant, an Extra Departmental Branch Postmaster, for defalcation of funds from 1986 to 1989. The court found the appellant guilty of criminal breach of trust under Section 409 of the Indian Penal Code and sentenced him to rigorous imprisonment and a fine. The court also considered the lack of proper supervision over the post office's functioning and the appellant's motive for financial gain.
Fact of the Case:
The appellant, an Extra Departmental Branch Postmaster, was convicted for defalcation of funds from 1986 to 1989. The prosecution alleged that the appellant failed to credit deposited amounts to the post office's accounts and subsequently voluntarily deposited the defalcated amount.
Finding of the Court:
The court found the appellant guilty of criminal breach of trust under Section 409 of the Indian Penal Code based on oral and documentary evidence. The court noted the lack of proper supervision over the post office's functioning and the appellant's motive for financial gain.
Issues: The issues revolved around the appellant's alleged defalcation of funds, the lack of proper supervision over the post office's functioning, and the appellant's motive for financial gain.
Ratio Decidendi: The court's decision was influenced by the lack of proper supervision over the post office's functioning, the appellant's motive for financial gain, and the evidence of defalcation based on oral and documentary evidence.
Final Decision: The court modified the appellant's sentence to rigorous imprisonment for 25 days and enhanced the fine to Rs. 10,000. The appellant was directed to surrender forthwith and serve out the remainder of his sentence within one month. The period of detention undergone during investigation, enquiry, and trial was set off against the substantive sentences imposed.
JUDGMENT
Shampa Dutt (Paul), J. - The appeal The appeal is against the judgment and order dated 12.02.1998 passed by the Ld. Additional Sessions Judge, 1st Special Court, Bankura convicting the appellant for commission of offence punishable under Section 409 of the Indian Penal Code and sentencing him to suffer rigorous imprisonment for 1 1/2 years and to pay a fine of Rs. 500 in default to suffer rigorous imprisonment for 6 months more.
2. Prosecution case Amar Kumar Mandal, Sub-divisional Inspector, Postal, Bankura, North Sub-division, lodged a FIR with Officer-in-charge, Barjora Police Station on 06.08.1990 to the effect that on departmental inquiry the appellant while working as Extra Departmental Branch Postmaster of Dadhimukha E.D.B.O. (Extra Departmental Branch Office) accepted on 07.07.1989 being the amount of premium for the months of February, 1989 to June, 1989 including defaulting surcharge from the depositor of Dadhimukha 5 years R.D.A/c. No.10827. The appellant made entry of the deposit in the said R.D. Pass Book with date stamp impression and manuscript dates and also put his dated initial but did not credit the said amount to the account of the Post Office either on that date or on any subsequent date. On receipt of a complaint from the Sub-Postmaster, Beliatore Sub Office through Senior Superintendent of Post Offices, Bankura Division under his office letter no. L3/Misc-05/10/89-90 dated 16.10.1989, the complainant carried out a departmental inquiry and it transpired that the appellant formerly Extra Departmental Branch Postmaster of Dadhimukha E.D.B.O. accepted a sum of Rs. 947.52 on 12.02.1986 for crediting the amount in the S.B.A/c. No. 223351 in the name of Dadhimukha B.B.Vidyalaya P.F. (public account). The appellant entered the amount in the relevant Pass Book showing the balance after deposit as Rs. 25,548-46 duly authenticated by his initial and date stamp impression of the Post Office. The said amount accepted for deposit on 12.02.1986 was not credited to the Govt. A/c. on the date of acceptance of the money. The appellant credited the money to the Govt. A/c. on a very later date and accounted for the amount in the books of accounts of the office on 02.04.1986. Thus, the appellant did not credit the amount deposited in the Govt. A/c. on the actual date of transaction and failed to credit the same from 12.02.1986 to 06.11.1989. Further, on enquiry it transpired that the amounts shown as below in Dadhimukha S.B. Pass Book A/c. No. 223351 with date stamp impression and manuscript dates and dated initials of Sri Chattaraj (appellant) had not also been credited to the Govt. A/c.
Date of deposit | Amount of deposit | Balance after deposit | Remarks |
08.12.1986 | 987=48 | 30,424=98 | - |
13.01.1987 | 493=75 | 30,918=73 | - |
16.02.1987 | 493=75 | 31,412=48 | - |
21.03.1987 | 493=78 | 31,906=23 | - |
16.04.1987 | 493=75 | 32,399=98 | - |
19.05.1987 | 508=75 | 32,908=73 | - |
11.06.1987 | 508=75 | 33,417=48 | Balance shown wrongly in PB- 33419=48 |
18.09.1987 | 1523=98 | 34,941=46 | Date stamp wanting Balance shown wrongly Rs. 34943=46 |
3. However, it has been further stated by the complainant (PW 1) that on a later stage the appellant admitted his guilt and voluntarily credited the entire amount to the Govt. A/c. in two instalments on 19.10.1989 and on 06.11.1989 against the said defalcation.
4. On completion of investigation the police submitted chargesheet against the appellant for offence punishable under Section 409 IPC.
5. The defence case before the Trial Court is of innocence and being falsely implicated.
6. Charge was framed and the appellant pleaded not guilty and claim to be tried. In course of trial prosecution examined 11 witnesses and exhibited a number of documents marked exhibit 1 to 13.
7. On conclusion of trial, the Trial Judge by the judgment under appeal dated 12th February, 1998 convicted and sentenced the appellant as stated.
8. Defence The Ld. Lawyer for the appellant submitted that charge as framed against the appellant to the extent that he defalcated an amount of Rs. 5503.96 is by excluding the a
State of Assam and others vs. Kanak Chandra Dutta (1967 AIR 884
AI
An error in the charge framed by the trial court under Section 212 of the CrPC will not be regarded as material unless it misleads the accused or occasions a failure of justice.
Public servants misappropriating funds and failing to remit them can be convicted under the PC Act and IPC. The absence of documentation does not exempt accountability for the misappropriation.
Prosecution must present cogent evidence to establish misappropriation under Section 409; failure to meet burden results in acquittal.
Conviction for forgery and misappropriation requires clear proof of entrustment and intent to defraud, which was lacking, leading to acquittal.
(1) Misappropriation with dishonest intention is one of the most important ingredients of proof of ‘criminal breach of trust’.(2) Best evidence having been withheld by prosecution, benefit of doubt m....
Public servants must not misuse their position; misappropriation established through evidence confirms legal accountability under the Prevention of Corruption Act and IPC.
Misappropriation by a public servant requires proof of trust, dishonest intent, and encasement of property not belonging to the accused, as upheld in this case.
The main legal point established in the judgment is that a public servant can be held liable for criminal misconduct and breach of trust under relevant legal provisions, and the court has the discret....
The prosecution must prove entrustment and dishonest intent in offenses under sections 409 and 468 IPC, failure of which leads to acquittal.
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