In criminal proceedings, mere inaccuracies in records do not establish intent to defraud unless there is compelling evidence of willful misconduct.

JUDGMENT :

SIBO SANKAR MISHRA, J.

1. The appellant-Pruthwiraj Lenka has filed this appeal under Section 380 of the Code of Criminal Procedure, 1973 to set aside the judgment of conviction passed against him by the learned Special Judge (Vigilance), Phulbani in G.R. Case No.74 of 2013 (v) (T.R. No.74 of 2013) /G.R. Case No.52/2011 (v) (T.R. No.08 of 2013 BAM) arising out of Berhampur Vigilance P.S. Case No.52, dated 28.11.2011 vide impugned judgment and order dated 16.05.2019 under section 477-A of the Indian Penal Code and order of sentence to undergo rigorous imprisonment for one year and to pay a fine of Rs.5,000/- (rupees five thousand), in default, to undergo rigorous imprisonment for a further period of three months.

2. The appellant was the Technical Consultant of K. Nuagaon Block, Office of the D.P.C., D.P.E.P., S.S.A. in the district of Kandhamal. The co-accused Basant Kumar Mohanty was the Headmaster of Asumadhi Primary School (hereafter ‘the school’) for the period from 10.05.2002 to 28.02.2008, and co-accused Kantheswar Pradhan was the SEC- President of the school for the period from 31.08.2004 to 02.04.2011. The appellant along with the co-accused Basanta Kumar Mohanty and Kantheswar Pradhan were charged under Section 13 (1)(c) punishable under (2) of the Prevention of Corruption Act, 1988 (hereinafter ‘1988 Act’) and Sections 409 , 120-B, 201 of the Indian Penal Code on the accusation that in between the year 2005 to 2007, they dishonestly or fraudulently misappropriated or otherwise converted for their own use Rs.75,798/- (rupees seventy five thousand seven hundred ninety eight) from the school account sanctioned for construction of one additional classroom in the school and they committed criminal breach of trust in respect of the property/amount so entrusted. The appellant was charged additionally and separately for the offence under Section 477 -A of the Indian Penal Code on the further accusation that during the period from 2005 to 2007, he wilfully with intention to defraud entered false measurements in the Measurement Book No.144, which was received by him on behalf of his employer D.P.C., S.S.S., Kandhamal and was under his possession.

The learned Trial Court acquitted the co-accused Kantheswar Pradhan of all the charges and he was set at liberty. The appellant and the co-accused Basnata Kumar Mohanty were acquitted of the charges under Sections 120 -B and 201 of the Indian Penal Code. The appellant was also acquitted of the charges under Section 409 of the Indian Penal Code and Section 13 (1)(c) punishable under (2) of the 1988 Act. The appellant was found guilty only for the offence under Section 477 -A of the Indian Penal Code.

3. The prosecution case, in short, is that pursuant to an allegation of misappropriation of Government money in construction of one additional classroom of the school under K. Nuagaon Block in the district of Kandhamal, a vigilance enquiry was taken up by Santosh Kumar Samantara (P.W.8), Inspector of Vigilance, Berhampur Division. During enquiry, it was found that in the year 2004-05, for construction of one additional classroom of the school, a sum of Rs.1,50,000/- was approved by the D.P.C., D.P.E.P., Kandhamal. By that time, the co- accused Basanta Kumar Mohanty was the Headmaster of the school as well as Secretary of the School Education Committee (SEC) and co- accused Kantheswar Pradhan was the President of the School Education Committee. Both of them entered into an agreement with the D.P.C., D.P.E.P., Kandhamal to execute the construct