JUDGMENT :

1. As both appeals arose from the same judgment in Special Case 165/2004 they are

taken up together and being disposed with this common judgment.

Heard Mr. D.S. Choudhury, learned counsel for the appellants in Crl. Appeal 313/2014 and Mr. A.K. Das, learned counsel for the appellant in Crl. Appeal 330/2014.

Also heard Mr. S.C. Keyal, learned standing counsel, CBI,

2. During 1995-96 the Department of Telecommunications (‘DoT’), Government of India, decided to provide Optical Fibre Cable (‘OFC’) Communication link on Imphal-Moreh route in the State of Manipur. A survey of the route was conducted; a Project Estimate was prepared and sanctioned. The total route length of the section is 108 kms. which was divided into 27 sub-sections of 4 kms. length each. The tenders were invited and the work was executed through contractors separately for each sub-section. The terms, conditions and specifications of work are mentioned in the tender document. The agreement was executed with the successful contractors. The over-all in-charge of the work was Divisional Engineer (DE) and the Government is represented by him. The Sub-Divisional Engineer represents the Government at the site of work. The JTO supervised the day-to-day work at site. The measurements were recorded by JTO in MB and bills were prepared by him. The cent per cent work was checked by the Site Engineer (SDE). The bills were pre-checked by JAO, passed by the DE; counter signed by the Director and paid by the concerned Accounts Officer.

3. After completion of trenching and laying of HDPE pipes in the year 1998, the route was given for acceptance testing in the year 1999. The route was found to be satisfactory. The depth and protection of the cable was verified as per route index diagram three times immediate after execution of the work. The cable was handed over to maintenance unit, coming to an end the responsibility of the OFC officials.

4. As per the survey report, as the entire sub-section fell in the hilly and rocky terrain and, hence, not possible to lay cable at the standard department and so the cable was given RCC protection and the acceptance testing of the OFC route was done by the T&D Circle and on successful completion of the acceptance testing the route was handed over to the Eastern Telecom Region for maintenance purposes.

5. A source information was received by CBI that appellants while working in their respective official capacities, by abusing their position and in connivance with the other officials and the contractors (the contractor Sh. R.K. Das was awarded the contract to execute the OFC laying in respect of SS 32 and 33 of Jorhat-Dimapur Kohima route) caused undue loss to the exchequer while executing the work, by committing the following omissions and commissions.

(1) Approval of tenders at exorbitant rates much higher than the estimated rates.

(2) Deviations in the quantity of hard and rocky soil by increasing the same much more than the quantities indicated in the tenders, certifying the execution of increased quantities and causing payments accordingly by passing the questioned bills, apparently because the rates for these items were much higher than the estimated rates.

(3) Deviations in the execution of quantities of works for soft soil by decreasing the same apparently to favour the contractors because the rates of these items were lower than the estimated rates.

(4) Deviations in the concreting works by showing executions of increased quantities of concreting works against the tendered quantities.

(5) Falsely certifying the unwarranted concreting works and RCC/GI pipes laying and causing payments by passing the bills of the contractors for these items.

(6) Falsely certifying higher depth than the actual depths and excess payments against these items.

(7) Payments in excess of expenditure sanctioned in violation of rules.

6. Further it is alleged that the accused public servants and the contractors conspired among themselves and in pursuance of the said co