Conviction for forgery and misappropriation requires clear proof of entrustment and intent to defraud, which was lacking, leading to acquittal.

1. This appeal is preferred by the accused - appellant against the judgment dated 30.12.2005 of the learned Additional Chief Judicial Magistrate, West Tripura, Agartala in GR case No. 658 of 1993 where - by and whereunder, the accused - appellant was convicted under S.468/471/477A / 409, IPC and sentenced him to suffer R.I for seven years and to pay a fine of Rs. 10,000/-, in default of payment to suffer further S.I. for six months for the offence committed under S.409, IPC and sentenced to suffer R.I. for three years and also to pay a fine of Rs. 5000/- in default to suffer further S.I. for three months for the offence committed under S.471, IPC and further sentenced to suffer R.I. for two years for the offence committed under S.477A of the IPC, but no separate sentence was imposed for the offence under S.468, IPC as in order to commit offence under S.471, IPC, one is to commit offence under S.468, IPC.

2. We have heard Mr. Kabir, learned counsel for the accused - appellant and Mr. S. Chakraborty, learned special P.P. for the respondent - State.

3. The accused - appellant while working as LDC and UDC in the Consumer Services Sub-division No. 1, Banamalipur was incharge Head Cashier in the year 1992 and 1993 and he was entrusted with the cash amount of Rs.11,13,355.95 p. as a public servant. On 23.12.1992, while he was discharging his duty as Head cashier prepared one challan bearing No. 67 dated 21.12.1992 (Ext. 25 series) for Rs. 73,196.65 P. and thereafter obtained signature of the Drawing & Disbursing Officer (DDO), (PW 1) for depositing the same in the Govt. head at State Bank of India, TLA House Branch, Agartala and in the said capacity, he also prepared as such another challan No. 36 dated 19.1.93 for the amount of Rs.73,219.10 p. He prepared those documents in a manner with the receipt seal of the said Bank as if the amount shown in those challans were actually deposited in the Bank, but the facts remained that he did not deposit the said amount. Thus, he had forged the aforesaid two challans being challan Nos. 67 and 36 knowing fully well that those would be used for the purpose of cheating the Govt. of Tripura, Department of Electricity and also used the said forged documents as genuine knowing or having reason to belief that those documents were forged documents.

4. While the accused - appellant serving as Head Cashier in the office of the Sub-Divisional Officer, Consumer Services Sub-Division No.1, Banamalipur, Agartala, PW 3 Smt. Bina Chakraborty, PW 4 Ranjita Dey, PW 5 Haripada Adhikari, Sri Swapan Acherjee, Sri Haran Aich, Sri Biswajit Roy and one Anita Roy were also working there as LDC who used to collect revenue in different counters during that period through printed receipt books and after collection of the whole day, the entire amount so collected used to deposit to the aforesaid Bina Chakraborty. She after being satisfied with regard to the used receipts used to hand over the amount so collected to the accused - appellant as he was discharging his duties as Head Cashier and then the accused - appellant used to keep the revenue in the chest of the office and later, on the convenient days, the revenue was deposited in the Bank through challan by him. Though the petitioner was promoted from LDC to UDC and transferred from the aforesaid office to Udaipur in the office of the Executive Engineer (Electrical), Division No. 4, but the said transfer order was modified and he was kept attached in the same office i.e. in the office of the Sub-Divisional Officer, Electrical, Consumer Services Sub-Division No 1, Banamalipur, Agartala.

5. As a procedure, prior to deposit of the amount in the Bank, the accused - appellant as a Head Cashier used to prepare the challan and thereafter he obtained signature of the concerned D.D.O. in the said challan and then he used to deposit the said amount in the State Bank of India, TLA House Branch. For dealing with the same, he as a Head Cashier used to receive Rs. 150/- per month as cas