JUDGEMENT
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(1.) Heard the learned Additional Public
Prosecutor.
(2.) The Sub-Inspector of Police, Gudivada
Rural police Station filed charge-sheet against
the accused for the offences punishable under
Section 409 and 477-A IPC.
(3.) The episode of the prosecution is as
hereunder:
The accused worked as paid secretary of
Yalamarru Primary Agricultural Co-operative
Society during the period from 23-11 -1974 to
22-11-1981. The accused was expected to
disburse loans to the members, collect the
same and remit the amounts into the financing
bank. He was also expected to maintain the
records being the Chief Executive of the
society. During the year 1977-78, the accused
collected the amounts from the members
viz., L.Ws. 1 to 3 i.e., N. Suryakanthamma,
Atluri Rangarao and Nagulla Kutumbarao
and issued receipts to them. He did not bring
the said amounts into the cash book and he
did not post the same into the loan ledgers.
He did not credit the said amount in the
financing bank. The accused maintained a
separate receipt book for the said purpose.
The counter foils were kept with him and
thereby misappropriated an amount of
Rs. 3535-80 ps. On 30-3-1978, the accused
collected an amount of Rs. 576/- from P.W. 2
and issued receipts to him, but he altered
the figures in the counter foil and credited
Rs.276/- in the cash book and thereby
misappropriated the balance amount of
Rs. 300/- and falsified the accounts by
tampering the counter foil. Basing on the
above said irregularities, an audit was
conducted and a report was sent to the
Divisional Co-operative Officer, Gudivada,
who in turn ordered another enquiry after
getting enquiry report. He obtained the
sanction of prosecution orders and got the
said sanction orders from the Collector.
Basing on the same, a complaint was lodged
before the police and the same was registered
as FIR in Crime No. 102 of 1992.;
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