The main legal point established in the judgment is that the accused's failure to diligently scrutinize bills and records facilitated misappropriation, leading to their conviction for conspiracy and misconduct.

JUDGMENT

(Prayer in Crl.A.No.491 of 2021: Criminal Appeal has been filed under Section 374 (2) of Cr.P.C., to set aside the conviction and sentence rendered in Spl.Case No.3 of 2006 on the file of the learned Special Judge, Chief Judicial Magistrate, Tiruvannamalai District and acquit the accused from the offence.

Crl.A.No.508 of 2021: Criminal Appeal has been filed under Section 374 (2) of Cr.P.C., to call for records and to set aside the judgment of conviction and sentence passed by the Chief Judicial Magistrate, Tiruvannamalai made in Special Case No.3 of 2006 dated 15.09.2021.)

Common Judgment:

The genesis of these appeals stems from the complaint of Mr.Lawrence Alexander, Joint Director of Agriculture Department, Thiruvannamalai, to the Superintendent of Police, alleging that during the course of audit of the accounts in the office of the Assistant Director of Agriculture (Oil Seeds), Cheyyar, misappropriation of the Government money to a tune of Rs.64,96,291/- by forging the contingent bills presented to the Sub Treasury, Cheyyar, between 1985 to 1990 noticed.

2. During that period, at different points of time, V.J.Sridharan (A1) and J.Mani serving as the Assistants in the Assistant Director Office, were in charge of preparation and submission of the contingent bills. M.Muthuraj, C.Venkatesan, R.Ponnan and M.Narshiman were the Assistant Directors responsible for signing the bills as Drawing Officers. Annexing a list consisting of details about bills between 03/10/1985 and 03/10/1989, the complaint disclosed the modus operandi of misappropriation by the Assistants and Assistant Director of Agriculture (Oil Seeds) at Cheyyar, manipulating the bills by forging and presented it as genuine before the office of the Treasury and encashed money in connivance with the Token Clerk, Assistant and Assistant Treasury Officer.

3. The disclosure of the crime spanning to a period of about 6 years, resulted in registering 6 FIR’s in Crime Nos: 652 to 657 of 1991 by the Sub Inspector of Police, Cheyyar Police Station. On completion of investigation, 6 separate Final Reports were filed after getting sanction to prosecute the accused persons, who were public servants and in service.

4. The modus operandi in all the cases is similar. Pursuant to the criminal conspiracy between the accused persons to misappropriate the Government money, the Assistant V.J.Sridharan entrusted with the responsibility of preparing and submission of the contingent bills in the Treasury for encashment, used to enter the actual amount in the office copy, but inflate the amount in the fair copy of the bill presented to the Treasury for encashment. With the connivance of the Token Clerk, Assistant and the Assistant Treasury Officer those forged bills will be passed and encashed from State Bank of India, Cheyyar. Corresponding corrections will be made in the relevant column of MTC-70 register showing the inflated amount. Later, the corrections will be erased. Thus, the office copies of the bills will show the correct amount, whereas the fair copies of the bills will be for the inflated amount and from the bank, the inflated amount will be withdrawn by V.J.Sridharan, Assistant in the office of the Assistant Director of Agricultural (Oil Seeds), Cheyyar in whose name the pass order is issued by the Assistant Treasury Officer.

5. The below six Final Reports were taken cognizance by the Chief Judicial Magistrate, Thiruvannamalai and assigned

1. Special Case No.1/2004 ( in crime No: 652/1991)

2. Special Case No.2/2004 ( in crime No: 653/1991)

3. Special Case No:3/ 2004 ( in crime No 657/1991)

4. Special Case No.2/2006 ( in crime No: 655/1991)

5. Special Case No.3/2006 ( in crime No:656/1991)

6. Special Case No.1/2006 (in crime No:654/1991)

6. Special case No.3/2006 (Crime No.656 of 1991), which is the subject matter of these