1. This bunch of five criminal revision petitions is directed against the common judgment dated 24-7-2012 passed by the learned Additional Sessions Judge, Dharmanagar, North Tripura in Criminal Appeal No.20 of 2012 upholding the judgment dated 3-4-2012 passed by the learned Judicial Magistrate 1st Class, Kanchanpur, North Tripura in G.R. No.137 of 2005 convicting (i) Shri Khagendra Reang (hereinafter referred to as “P-3” for simplification) under Section 409 IPC and sentencing him to undergo rigorous imprisonment for three years with a fine of Rs.10,000/- and, in default thereof, to suffer another rigorous imprisonment for one month, and also convicting the co-accused, namely, (ii) Shri Pradip Dey (“P-2” for short), (iii) Shri Bijan Rakshit, (“P-4” for short), (iv) Shri Parimal Ch. Das (“P-5” for short) and (v) Sri Dhananjoy Reang (“P-1” for short) U/s 409/109 IPC and sentencing them to rigorous imprisonment for one year with a fine of Rs.10,000/- and, in default thereof, to suffer another rigorous imprisonment for one month by each of them. It may be noted at this stage that one of the co-accused, namely, Chandaham Reang died during the trial, while another co-accused, namely, Samiran Chakraborty was acquitted by the trial court. There is nothing on record to show that the other co-accused/convict, namely, Punyadhan Reang (‘the non-petitioner” for short) has challenged his conviction and sentence. The five criminal revision petitions, being inter-connected and involving a common question of facts, were heard together, and are now being disposed of by this common judgment.

2. The case of the prosecution is that one Sistamohan Das, the Sub- Divisional Magistrate, Kanchanpur, North Tripura lodged a written complaint with the Officer-in-Charge, Kanchanpur Police Station against the P-3 and P-2, Ex-Cashier of the same Block alleging that on 18-3-2005, a sum of Rs.30,00,000/- @ Rs.10,00,000/- was advanced to the non-petitioner, P-1 and Sri Chandram Reang (“the deceased”), who died during the pendency of the trial (“the deceased” for short), all Panchayat Secretaries by P-3 through cheques No. 402610, 402611 and 402612 respectively of Tripura Graming Bank, Kanchanpur Branch. But the amount was withdrawn from the Bank by Sri Pradip Dey, ex-Cashier of Dasda Block (“P-2”) on 19-3-05 who, on being asked by the complainant (PW-14), told that he had handed over the entire amount to Crl. Rev. Petn. No.49/2012 & 4 ors Page 4 of 28 P-3 on the same day. Moreover, another sums of Rs.5,59,251/- and Rs.4,57,569/- were shown to have been paid to P-4, a Junior Engineer, and P-5, Work Assistant, in the Cash Section, where were at the relevant time working in the Office of the Dasda RD Block but the same were not actually paid to them. P-3 and P-2 have thus misappropriated Government fund amounting to Rs.40,69,320/- sanctioned for the construction of 150 houses for refugees.

3. On the basis of the complaint so lodged, the police swung into action and duly investigated the case. According to the prosecution, in the course of investigation, Indira Awas Yojana (IAY) is a centrally sponsored Scheme on cost sharing basis between the Government of India and the State Government. The District Panchayat on the basis of the allocation made and target so fixed is to decide the number of houses to be constructed under the IAY Scheme during a financial year. Thereafter the Gram Sabha would select the beneficiaries. Selection by a Gram Sabha is final. No approval by higher authorities is required. BDOs should, however, be sent the list of selected beneficiaries for their information. As per the Guidelines of IAY Scheme issued by the Government of India, Ministry of RD, New Delhi effective from 1-4-2004, New Delhi, payment was to be made to the beneficiaries on a staggered basis depending on the progress of the work; the entire amount should not be paid to the beneficiaries in lump-sum. As per the guidelines, the duty of the BDO was to monitor all