Convictions under the Prevention of Corruption Act require valid sanctions; without them, trials are void as established through insufficient evidence and lack of corroboration for forgery and conspiracy claims.

JUDGMENT :

K.Surender, J.

This appeal is filed by the appellant/A1 aggrieved by the conviction recorded by the I Addl.Spl.Judge for SPE & ACB Cases- cum-V Addl.Chief Judge, CCC, Hyderabad, in CC.No.62 of 2007, dt.28.02.2018, for the offences under Sections 13 (1)(c)& (d)(ii) r/w. Section 13 (2) of Prevention of Corruption Act, 1988 and under Sections 409 , 420 , 468 and 471 of the INDIAN PENAL CODE and sentenced to undergo Rigorous Imprisonment for a period of 2 years and to pay a fine of Rs.2 lakhs for the offence under Section 468 of IPC ; to undergo rigorous Imprisonment for a period of 5 years and to pay a fine of Rs.5 lakhs for the offence under Section 409 of IPC : to undergo Rigorous Imprisonment for a period of 2 years and to pay a fine of Rs.50,000/- for the offence under Section 13 (2) of the Prevention of Corruption Act; to undergo rigorous Imprisonment for a period of 2 years and to pay fine of Rs.50,000/- for the offence under Section 13 (1)(d)(ii) r/w. Section 13 (2) of the Prevention of Corruption Act; to undergo Rigorous Imprisonment for a period of 2 years and to pay a fine of Rs.2 lakhs for the offence under Section 420 of INDIAN PENAL CODE ; to undergo Rigorous Imprisonment for a period of two years for the offence under Section 471 of the INDIAN PENAL CODE .

2. Heard learned counsel for the appellant and learned Assistant Public Prosecutor for the respondent-State.

3. The appellant is Accused No.1 who was working as Statistical Officer in NSS Cell in Higher Education Department, Secretariat, Hyderabad. He was tried along with A2-State Liaison Officer in the Higher Education Department, and A3-Chief Manager, SBI.

4. The case of the prosecution is that all the three accused entered into a criminal conspiracy. A1 alleged to have forged the signatures of Joint Secretary and Principal Secretary of Higher Education (PW.1) in the note file and also the signature of State Liaison Officer (A2). A savings bank account was opened in the SBI, bearing SB A/c.No.5450, and the NSS grants amounts to a tune of Rs.4,11,98,094/-, were deposited. Out of the said funds, an amount of Rs.91,76,794/- was withdrawn and misappropriated by A1, in conspiracy with A2 and A3.

5. The alleged fraud came into light when PW.2, who was newly appointed in the Department as State Liaison Officer and took charge on 21.10.2003, went to the bank to deposit a cheque for an amount of Rs.2,27,85,000/- with the authorization letter of Additional Secretary, Higher Education. The bank people denied to credit the cheque in the account and asked for authorization from the appellant (A1). PW.2 came to know that A1 was operating the account for the past 4 years with the authorization of A2. After reconciliation of accounts, it was found that, in between 11.03.2002 to 24.10.2003, there was a withdrawal of Rs.91,76,794/-, which amount was unaccounted for. After PW.2 took charge, an amount of Rs.7,02,794/- was withdrawn by the appellant without permission of PW.2.

6. Explanation was called for from the appellant. An amount of Rs.6,72,794/- was remitted into the NSS account after explanation was asked, and the appellant allegedly undertook to repay the misappropriated amount by paying Rs.50,000/- per month.

7. The Chief Accounts Officer-PW.10, in the office of Director of Collegiate Education was asked to take up special audit on the government accounts operated by appellant in the SBI A/c.No.5450. Complaints were also received from ten universities stating that they have not received an amount of Rs.35 lakhs during the period from 2000 to 2003. The audit found a shortfall of Rs.83,83,07,429/-, and it was found that the appellant forge