The main legal point established is that lack of sufficient evidence and failure to prove charges beyond reasonable doubt result in acquittal. Additionally, the legal requirements for admissibility of evidence, such as the need for a certified copy of bank statements, were emphasized.

Surinder Singh, J.

1. The above titled appeals are arising from the same judgment passed by the learned Special Judge Kinnaur Sessions Division at Rampur in Sessions Trial No. 1 of 2000 decided on 26.9.2005, whereby the Appellants Suresh Kumar and Chatter Singh were charge-sheeted, tried and convicted for the offences punishable under Sections 420, 467, 468, 471 and 120-B of the Indian Penal Code, however the Appellant Suresh Patial a Junior Engineer of the HPSEB was acquitted for the offence punishable under Section 13(2) of the Prevention of Corruption Act, against which the State has filed separate appeal (Cr.A. No. 513 of 2005). The aforesaid convict-Appellant were sentenced by the learned trial Court as under:

Name of the convict-appellant

Under Section

Sentence

Suresh Patial (JE)

420 IPC

SI for a period of six months and to pay a fine of Rs. 10,000/-and in default of payment of fine SI for one month.

467 and

468 IPC

SI on each count for a period of six months and to pay fine of Rs. 5,000/- on each count, in default SI for one month on each count.

471 IPC

SI for two months

Chhater Singh

420 IPC

SI for a period of six months and to pay a fine of Rs. 2,000/-and in default of payment of fine, SI for one month.

467 and

468 IPC

SI on each count for a period of six months and to pay fine of Rs. 2,000/- on each count, in default SI for one month on each count.

471 IPC

SI for two months.

2. The substantive sentences against each of the Appellants aforesaid were ordered to run concurrently.

3. In short, the prosecution case as emerges from the record can be stated thus. It is alleged that during the year 1991-92, when Appellant Suresh Patial was Junior Engineer in HPSEB Department posted at Bhaba Nagar, in collusion with his co-accused Chatter Singh Appellant took a shop at Bhaba Nagar, on rent at the rate of Rs. 800/- per month, from PW8 Durgawati Negi and opened the shop of electrical goods under the head and style of 'Patial Electricals Bhaba Nagar'. Both the Appellants in collusion with each other had allegedly supplied electrical goods to the Department in the name of original suppliers Thakur Electricals, Bhagra Niwas, Shimla' by preparing false documents in their name and obtained undue benefits to the tune of Rs. 2,21,272/- and also sought unauthorized exemption of sale tax @ 8% which comes to Rs. 17,801/- and which was an unlawful gain to them.

4. Additional Secretary (Vigilance) Government of Himachal Pradesh vide his letter No. (Vig) F-3(S.E.B.) 58/90 (Enforcement) dated 24.9.1992 sought an enquiry through the Enforcement Department of State Police with respect to the release of amount regarding the electric goods supplied by 'M/S. Thakur Electricals' to the HPSEB at Bhaba Nagar. PW15 Suram Singh Thakur owner of 'Thakur Electrical Bhagra Niwas Shimla' had denied having submitted nine bills to the office of HPSEB for payments. According to him, the said Bills were forged and fabricated in the name of his firm, he also gave a complaint in writing Ex.PW15/A to the Superintendent of Police which was enquired into by PW17 Tarlochan Singh Dy. S.P. (Enforcement) South Zone, Shimla. On enquiry, he found that 9 bills mentioned at serial Nos. 7 to 14 in his report Ex.PW17/A were fictitious and wrongly prepared in the name of 'Thakur Electrical Bhagra Niwas', by the Appellants and on the report of the Dy.S.P. FIR Ex.PW17/B was registered in Police Station (Enforcement) South Zone, Shimla. Thereafter he took over the investigation of this case.

5. During the investigation of the case, the police came to know that

(a) Shri Suram Singh (PW15) was the owner of 'Thakur Electricals, Bhagra Niwas, Shimla'. He was the supplier of electrical goods to HPSEB. Admittedly, he had issued Bill Nos. 5338, 5339, 4340; 5518 and 5510 (five bills) Exts.P Wl/B to F, respectively, amounting to Rs. 81,60l/-, in the name of A.E. HPSEB Bhaba Nagar, District Kinnaur regarding the electric goods supplied to them, the payment of which was received by him.

(b) It also reveale