Public servants found guilty of misappropriating funds by fabricating documents in a criminal conspiracy, invoking sections of the Prevention of Corruption Act and IPC.

JUDGMENT :

A. Badharudeen, J.

Crl.A. Nos.1563, 1565, 1566, 1567, 1568, 1569, 1570, 1571, 1572, 1573, 1574 and 1575 of 2011 and Crl.A. Nos.1547, 1546, 1548, 1549, 1550, 1551, 1552, 1553, 1554, 1555, 1556 and 1557 of 2011 have been filed under Section 374 of the Code of Criminal Procedure, 1973 [hereinafter referred as 'Cr.P.C' for short], by the 1^st and 2^nd accused respectively in C.C. Nos.43, 44, 45, 46, 47, 48, 49, 50, 51, 52, 53 and 57 of 2008 on the files of the Court of the Enquiry Commissioner and Special Judge, Kottayam, challenging the conviction and sentence imposed by the Special Judge against them as per the common judgment dated 27.07.2011. The State of Kerala represented by the Public Prosecutor is arrayed as the sole respondent herein.

2. Heard the learned counsel for the appellants and the learned Public Prosecutor, in detail. Perused the common verdict under challenge, the records of the Special Court as well as the decisions placed by the learned counsel for the appellants.

3. Parties in these appeals shall be referred as ‘accused’ and ‘prosecution’, hereafter.

4. In these matters, the prosecution alleges commission of offences punishable under Sections 13 (1)(c) and 13(1)(d) read with 13(2) of the Prevention of Corruption Act, 1988 [hereinafter referred as ‘P.C. Act’ for short] as well as under Sections 468, 471, 477A, 409 read with 120B of the Indian Penal Code [hereinafter referred as ‘IPC’ for short], by the accused.

5. The prosecution case in C.C. No.43/2008 is that, accused Nos.1 and 2, who had been working as the cashier and accountant respectively in Foam Mattings (India) Limited, Alappuzha, as such being public servants, hatched criminal conspiracy to misappropriate money from the said Foam Mattings (India) Limited, Alappuzha and in furtherance of the said conspiracy, accused Nos.1 and 2 misappropriated an amount of Rs.22,398.60 during the period from 12-12- 1996 to 24-3-1997 from the fund of Foam Mattings (India) Limited, Alappuzha pertaining to the disbursement of wages to employees for the period from 02-12-1996 to 07-12-1996 and 10-3-1997 to 15-3-1997 and wage arrear vide pay advice No.1823 dated 13-2-1997 and accused Nos.1 and 2, who were entrusted with the cash for payment of wages and salary of employees entered into a criminal conspiracy on or before 12-12-1996 and in pursuance of that conspiracy accused No.1 manipulated and falsified cash voucher Nos.2294, 2296, 3023, 3036, 3051, 3062, 2912, 2913, 2929, 2930, 2938, 2939, 2948, 2953, 2771, 2772, 2781, 2795 and other records by claiming excess amount through cash vouchers than the amount sanctioned and made fictitious entries in the register and in Imprest Ledger and General Ledger and obtained the said amount by corrupt or illegal means.

6. Similarly, in C.C. No.44/2008 the prosecution allegation is that an amount of Rs.10,000/- was misappropriated by falsifying cash voucher and an amount of Rs.10,000/- also was misappropriated during the period 4-4- 1997 to 30-8-1997 by the accused. C.C.No.45/2008 was registered alleging misappropriation of Rs.13,208.12 by manipulating and falsifying cash vouchers for the period commencing from 01-1-1998 to 17-1-1998, by the accused.

7. C.C.No.46/2008 was registered alleging misappropriation of Rs.19,023.09 for the period commencing from 22-8-1998 to 24-1-1998 and 2-2-1998 to 25-3-1998 by manipulating and falsifying cash vouchers by the accused. C.C. No. 47/2008 was registered pertaining to the period commencing from 05-11-1998 to 15-12-1998 under which an amount of Rs.32,03