( 1 ) IN this group of 11 acquittal appeals common questions are involved accused is common and the evidence is also virtually common Therefore upon the request and considering the facts and circumstances the entire group is being disposed of by this common judgment.

( 2 ) THE respondent is the original accused person. against whom 11 complaints were filed by complainant Shri Shirishchandra Fakirchand Shah before the Billimora Police alleging that the accused was in charge of writing of accounts financial matters and administration of the partnership firm run in the name of M/s. Fakirchand Bhikhabhai and Sons of Billimora during the period from January 1981 till the dale of complaint.

( 3 ) ACCORDING to the prosecution case the complainant and one Shri Nitinchandra Fakirchand Shah were the partners of the aforesaid registered partnership firm having its office at Billimora. The firm was dealing in building materials and motor car spare parts at Billimora. The accused Mr. I. K. Shah was engaged by the firm since 19 with a monthly salary of Rs. 250/- and he was working as an Accountant-cum-Cashier of the firm.

( 4 ) THE complainant alleged that the accused who was an Accountant of the firm had committed offences punishable under Sections 408 477 and 201 of the I. P. C. during the period 1980-81 in respect of a total amount of Rs. 1 2 836. 49 ps. According to the prosecution version when the audit of the accounts was to be made relating to the period of S. Y. 2036 the Chartered Accountant-cum-Auditor of the firm upon inquiry found that there were defalcations during the period 1980-81 in respect of the aforesaid amount. Therefore on different dates 11 complaints were filed against the accused person for the aforesaid offences. In short the prosecution case was that the accused Mr. I. K. Shah who was working as an Accountant of the firm was found guilty for the offences of criminal breach of trust mis-appropriation or falsification of accounts and for destruction of some of the books of accounts during the relevant period. Therefore complainant Shri Shirishchandra Fakirchand Shah a partner of the firm had filed 11 complaints and the accused came to be charge-sheeted in 11 criminal cases for the aforesaid charges. The accused denied all the charge against him and claimed to be tried. It was not disputed that he was working in the said firm; by him. However he denied that he was in exclusive management and charge of the financial matters of the firm. He also denied that he was the only person who was writing books of accounts. It was also the version of the defence that complaints to screen and conceal his over-expenditure in the electioneering for the election of Billimora Municipality at the relevant period. In short all the allegations were seriously disputed by the defence.

( 5 ) UPON the appreciation of the facts and circumstances and the evidence on record the learned Trial Magistrate Valsad at Navsari acquitted the accused person in four criminal cases on 6. 3. 1984 and in remaining seven cirminal cases on 27. 2. 1984. Being aggrieved by the orders and judgments recording the acquittal in all the 11 criminal cases against the respondent- accused the appellant-State has come up in this appeal under Section 378 of the Code of Criminal Procedure 1973 (the Codefor short hereinafter) challenging the legality and validity of the said orders.

( 6 ) THE facts and greater details are enumerated in the impugned acquittal judgments and therefore it would not be necessary to repeat the entire conspectus of the facts elaborately enumerated in the impugned acquittal orders. However in order to appreciate the merits of the acquittal appeals and challenge against them it would be appropriate to mention some of the important facts in a tabulated form as follows: - sr. Appeal Criminal Date of Charge Relevant Amount of Total No. No. Case No. impugned dates of alleged amount orders alleged defalcatio