JUDGMENT

R. N. BISWAL, J.— Both the appeals having been arisen out of a common judgment, the same were heard together and a common judgment is passed thereon.

2. The Appellants call in question the judgment and order dated 20.6.1995 passed by the Special Judge (Vigilance), Sambalpur in T.R.Case No. 13 of 1988 convicting the accused-Appellant Ramakrushna Sahu for the offence under Section 5 (2) read with Section 5(1)(c)/5(1)(d) of the Prevention of Corruption Act, 1947 (hereinafter referred to as ‘the P.C.Act’) and Sections 409/467 of IPC and sentencing him to undergo R.I. for three years on each count and convicting Appellant Manoranjan Purohit under Section 5(2) read with Section 5 (1)(c)/5(1)(d) of the P.C.Act and Sections 409/467/109 of IPC and sentencing him to undergo imprisonment for one year on each count.

3. Shorn of unnecessary details the case of the prosecu¬tion is that Rama Krushna Sahu (hereinafter referred to as Appellant No. 1) while serving as Industries Promotion Officer (I.P.O. in short) of Dhankauda Block under Sambalpur district, was also in charge of the office of Managing Director, Dhankauda Tile making Co-operative Society (in short ‘the Co.Operative Society’) from 15.5.1985 to 8.8.1985, while Manoranjan Purohit (hereinafter referred to as ‘Appellant No. 2’) was Accountant of the said Society during that time. On 3.6.1985 one voucher bearing No. 960 was prepared by Appellant No. 2 showing purchase of three truck load of bricks at the rate of Rs. 800/- per truck and to have been carried by the truck bearing registration Number ORS 9398 being driven by its driver Dinabandhu Sahu, and it was passed by Appellant No. 1. But during enquiry it was ascertained that there was no such purchase of bricks on that date and as such there was no question of transportation of any brick to the Society by truck bearing registration number ORS 9398 being driven by Dinabandhu Sahu. Appellant No. 1 forged vouher No. 960 and misappropriated an amount of Rs. 2400/- by falsification of official records being abetted by Appellant No. 2. It is the further case of prosecution that Appellant No. 2, while taking charge of Managing Director of the Co.operative Society from his predecessor Sri D.R.Mund (P.W.4), received a stock of 26345 M.Ts. of coal on 15.5.1985 and utilized 15700 M.Ts. of coal during his incumbency as such, so he should have given charge of the balance of 10645 M.Ts. of coal to his successor Sri J.B.Chand (P.W.3), but he sold away the same at the rate of Rs. 300/- per Metric Ton and misappropriated the sale proceeds amounting to Rs. 3204.15.

4. On these allegations Bipin Bihari Das, Inspector of Police (Vigilance), Sadar Squad, Sambalpur (P.W.5) lodged a written report before the Superintendent of Police (Vigilance), Northern Division, Sambalpur and being directed by him took up investigation of the case. In course of investigation he examined the witnesses, seized the relevant registers and documents from the Co-Operative Society, prepared seizure list under Ext. 7, produced the consolidated report of his investigation and the relevant papers before the Director of Industries, Orissa (P.W.6) for necessary sanction, arrested both the Appellants, released them on bail and after completion of investigation submitted charge sheet under the aforesaid sections against them.

5. The plea of the Appellants was complete denial of their involvement in the crime in question. It was the further plea of Appellant No. 1 that whatever stock he took charge of from his predecessor and the stock he purchased were exhausted in manufac¬turing of tiles in the factory.

6. In order to prove its case prosecution examined six witnesses as against none by the defence. After assessing the evidence on record the Special Judge (Vigilance), Sambalpur held that Appellant No. 1 forged the voucher in question and sold away the balance stock 10645 M.Ts. of coal at the rate of Rs. 300/- per Metric Ton and misappropriated the sale proceeds being abet¬