IMPORTANT POINT
The burden of proof is on the prosecution to prove the guilt of the accused beyond reasonable doubt. Proof of entrustment is essential for establishing the offence of misappropriation.

JUDGMENT

K.Surender, J. - These Criminal Appeals are filed aggrieved by the conviction recorded by the Principal Special Judge for SPE & ACB Cases, City Civil Court at Hyderabad vide judgment in C.C.No.17 of 2000 dated 15.06.2007 for the offences punishable under Sections 13(1)(c ) r/w 13(2) Section 13(1)(d)(i) & (ii) r/w 13 (2) of the Prevention of Corruption Act, under Section 409 r/w 120-B IPC and Section 477A r/w Section 120-B IPC.

2. A4 (Syed Anwar Hussain, Senior Assistant) filed Criminal Appeal No.789 of 2007, A5 (V.Satyanarayana, Assistant Director) and A7 (M.Hari Narayana) filed Criminal Appeal No.850 of 2007, A9 (C.Bala Malleswara Rao, Chief Process Operator) filed Criminal Appeal No.729 of 2007, A10 (G.Chandrasekhar, Compositor) filed Criminal Appeal No.737 of 2007 and A11(K.L.Rama Rao, Machine Man) filed Criminal Appeal No.828 of 2007.

3. A1 (A.K.Gopalan, former Director, Osmania University) filed Crl.A.No.1114 of 2010 and the said appeal is decided separately as A1 was tried separately by trial Court.

4. A2 (Bheem Rao, Cashier) died during the course of trial. A3 (Ehsan Ahmed Khan, Senior Assistant) filed Criminal Appeal No.788 of 2007, he died during the pendency of appeal before this Court, as such, the appeal was dismissed as abated on 01.02.2024. A6 (B.Sankaraiah, Mono operator) died during pending trial and A8 (G.Damodar, Mono Type Operator) filed Criminal Appeal No.793 of 2007, died during pendency of appeal, as such, the case against A8 is dismissed as abated.

5. Briefly, facts of the case are that the Registrar of Osmania University addressed a letter dated 03.12.1993 vide Ex.P262 in the form of complaint to the Director General, Anti Corruption Bureau alleging that:

i) there was large scale embezzlement in payment of over time allowances contrary to the financial rules and procedure;

ii) Printing material purchased by Director-A1 along with other employees resulted in misappropriation of funds;

iii) Purchase of press equipment by A1 along with other employees deliberately without usage to gain illegally;

6. On the basis of the said complaint, the Director General, Anti Corruption Bureau ordered registration of crime and investigation. Accordingly, the case was registered on 01.01.1994 and investigation was taken up.

7. During the course of investigation, the concerned witnesses were examined and documents were also collected. Having concluded investigation, charge sheet was filed against A1 to A11. The gist of allegations made which are subject matters of charges framed against appellants and other accused are:

'1) During 1990-91 to 1992-93, A1 issued self-cheques amounting to Rs.28,99,343.43ps. The said cheques were encashed by A2 and A4. The said amount meant for overtime allowances to the employees were disbursed to an extent of Rs.11,13,339.59 ps and misappropriated the balance of Rs.17,86,003.84 ps punishable under Section 13(1) (c ) r/w 13(2) of Prevention of Corruption Act.

2) A1, for the very same orders issued self-cheques and third party cheques to an extent of Rs.54,71,964.18ps to A2, A3, A7 to A11, who have encashed the cheques. It was shown that printing material worth Rs.36,55,560/- was purchased. However, the remaining amount of Rs.18,16,404-18 ps was not accounted, punishable under Section 13(1)(c) r/w 13(2) of PC Act r/w Section 34 of IPC.

3) A1 along with A2 and A4 purchased printing material including stationery to an extent of Rs.1,18,10,0000.26ps at exorbitant rates, punishable under Section 13(1)(c) r/w 13(2) of P.C.Act r/w Section 34 of IPC.

4) A1 has issued self-cheques amounting to Rs.5,08,502.50ps and A2, A5 and A6 encashed the said cheques. An amount of Rs.25,470/- was given for private orders and the remaining amount of Rs.4,83,032.50 ps was misappropriated, punishable under Section 13(1)(c) r/w 13(2) of P.C.Act r/w Section 34 of IPC.

5) A1, A3 to A5 and A7 to A11 by corrupt and illegal means obtained pecuniary advantage to an extent of Rs.17,86,003.84 ps, Rs.18,16,404-18 ps, Rs.1,18,10,000-2