IMPORTANT POINT
The court highlighted the need for an in-depth scrutiny to determine the validity of the charges against the petitioner, emphasizing specific allegations and discrepancies in the accounts managed by the Doloi.

The Heard Mr. R.J. Das, learned counsel for the petitioner, Mr. P. Borthakur, learned Additional Public Prosecutor for The respondent No. 1 and Ms. S.G. Baruah, learned counsel for the respondent No. 2.

2. The petitioner in this case is Basanta Kumar Mishra, who has filed an application under Section 482 of the Code of Criminal Procedure, 1973 (CrPC for short) with prayer for quashing the Charge Sheet No. 60/2018 dated 23.06.2018 in connection with Belsor Police Station Case No. 169/2017 under Sections 406 of the Indian Penal Code, 1860 (IPC for short) and also for quashing the order dated 25.03.2019 passed in connection with PRC Case No. 281/2018 arising out of the aforementioned Belsor Police Station Case. An FIR (ejahar) was lodged by Sri Ranjit Mishra (Doloi) contending inter-alia that he is the present Doloi of Sri Bileswar Devalaya (Belsor). The Ex-Doloi Sri Basanta Kumar Mishra-petitioner herein had misappropriated an amount of Rs.20,98,722.57/- (Rupees Twenty Lacs Ninety Eight Thousand Seven Hundred Twenty Two and Fifty Seven Paisa) during the period from 01.04.2013 to 01.04.2016. After submission of audit report by the C.A., Mr. Dipak Bajaj, a general meeting was held on 22.07.2017 in the premises of the Bileswar Devalaya and it was resolved in the said meeting to lodge an FIR against the petitioner. The informant Sri Ranjit Mishra (Doloi) is arrayed as respondent No. 2 and the State of Assam is arrayed as respondent No. 1 in this petition.

3. It is submitted by the petitioner that he was the Doloi of Sri Sri Bileswar Devalaya, Belsor, Nalbari (the Devalaya for short) from the period between 16.05.2013 to 16.09.2016 and he had performed his duty with utmost dedication and devotion. On 16.09.2016, a resolution was passed by the Devalaya trustees/members directing the petitioner to relinquish his duties as Doloi and immediately, he conceded to the resolution. His resignation was accepted by the Deputy Commissioner, Nalbari (DC for short).

4. It is further submitted by the petitioner that all the finances of the Devalaya were handled by him. The DC, in the capacity of the President of the Devalaya Managing Committee, directed to hold an internal audit of the finances of the Devalaya and accordingly, an internal audit was held on 16.09.2016 by Sri Lakhi Patowary, the President of Jagya Committee and Sri Umesh Barman. The petitioner has further submitted that on 16.09.2016, it was resolved that if there were any anomalies (as averred by certain persons), the same would be investigated through an official enquiry and the petitioner was asked to deposit the cash in hand, amounting to Rs.1,27,235.65/- (One Lac Twenty Seven Thousand Two Hundred Thirty Five and Sixty Five Paisa) as found in the internal audit in the PS account of the Devalaya. The petitioner was to refund, if any discrepancies would be detected. Annexure-1 of the petition is the resolution adopted on 16.09.2016.

5. In compliance to the order of the DC, the petitioner deposited the cash in hand into the bank account of the Devalaya on 21.09.2016 and the petitioner also asked for verification of the cash deposit vide his letter dated 20.10.2016 (Annexure-2). The DC directed a firm of the Chartered Accountants vide his letter dated 02.11.2016 to conduct the official audit of the funds of the Devalaya for the period mentioned below :

2013-14,

2014-15,

2015-16 (upto September, 2016).

6. The DC also informed the firm that they would be assisted by Sri G. Deka and Sri D. Mena as local auditors. The petitioner was also instructed to hand over all the documents of the Devalaya to the newly appointed Doloi Sri Ranjit Mishra/respondent No. 2. This direction was reiterated by the ADC through his letter dated 16.11.2016.

7. The petitioner complied with the orders dated 19.11.2016 and 20.11.2016 and communicated the same through his letter dated 26.12.2016 (Annexure-4).

8. The petitioner has submitted that on 05.01.2017, M/S D.K. Bajaj and Co. submitted the internal audit report pre