[25 MARCH 1997]

The dispute is over the dismissal of the claimant from the service of the company with effect from 30 April 1991.

The case for the company is that COW1 Tan Chin Leong was the chief internal auditor in 1991. One of his functions was to carry out the audit of the branches of the company. In January 1991 an audit was carried out on the Melaka Raya branch of the company. This was headed by Noryazid (COW2). The audit team discovered that a cheque for RM60,000 issued by Sg. Emas Motor Credit Sdn Bhd., (Sg. Emas) payable to Dynasty Tours and Travel Sdn. Bhd., (DTT) was credited into the Savings Account No. 2217052641 belonging to one Abd. Aziz Bulat who was also its director. The head of operations in his memo dated 12 October 1990 had informed all the branches that cheques, crossed, account payee and not negotiable or account payee or not negotiable should not be accepted for credit of third party's account under any circumstances unless with the prior approval of head office. The memo is at p. 4 of COB. A further investigation was conducted and a report was put up. The persons involved in the payment of the cheque into third party account were the former branch manager Abd