LINGARAJA RATH, J.

( 1 ) THIS is an application invoking the powers of this Court under S. 482, Cr. P. C. for quashing the proceedings in G. R. Case No. 144 of 1986 pending in the court of the S. D. J. M. , Champua since the F. I. R. on the basis of which the investigation has started does not disclose any offence. The F. I. R. was lodged by the E-ecutive Officer, N. A. C. , Joda, on 3-4-86 stating that it had been found in course of audit of the accounts of N. A. C. for the year 1984-85 of the petitioner having misappropriated a sum of Rs. 1,302/- through adoption of fraudulent process and that the amount related to collection vide miscellaneous receipt Nos. 841 to 852. It is the petitioner's case that the audit referred to in the F. I. R. as its basis did not disclose any offence against the petitioner, much less found him to have misappropriated any money, and hence the F. I. R. being based on such audit report, the investigation commenced upon it is liable to be quashed. The petitioner has e-tracted the relevant portion of the audit report in the petition which runs as follows :-" X----- on verification of the stock register of the Misc. Receipt Books it was seen that Misc. Rec