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2025 Supreme(Guj) 1977

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
S.V. PINTO
State Of Gujarat – Appellant
Versus
Kaysinh Dhulsinh Makwana – Respondent


Advocates Appeared:
For the Appellant : MS C.M.SHAH

Table of Content
1. the foundation of the appeal and the context of the charges. (Para 1 , 2)
2. arguments regarding the inadequacy of the lower court's judgment. (Para 3 , 5)
3. court observations on evidence and its implications for the acquittal. (Para 4 , 6 , 8 , 9)
4. conclusion of the court affirming the acquittal. (Para 10 , 11)

JUDGMENT :

1.1. The respondent hereinafter is referred to as ‘the accused’ as he stood in the rank and file in the original case, for the sake of convenience, clarity and brevity.

2.1. Sub-Auditor, N.K. Nivedi, conducted the audit of Lalpur Milk Producers Co-operative Society, Lalpur (Gambhoi), Taluka Himmatnagar for the period from 01/04/1998 to 30/04/1998. At that time, the accused was serving as the Secretary of the Society and was responsible for maintaining accounts, record-keeping, collections, and custody of cash. During the audit on 16/09/1998, when the outstanding cash balance was verified and demanded, the accused failed to produce an amount of Rs.31,430.36 paisa. It was found that the accused had misappropriated the said amount for his personal use. Accordingly, after due procedure, a complaint was lodged at the Gambhoi Police Station which came

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