SURJIT SINGH, J. - (1.)STATE has appealed against the judgment dated 23.4.2007 of learned Special Judge, Mandi, whereby Respondent R.S. Rawat, who was tried for offences, under Sections 409, 467, 468, 120 -B IPC and Section 5(2) of Prevention of Corruption Act, 1947 read with Section 13(2) of Prevention of Corruption Act, 1988, has been acquitted, on the ground that there was no sanction for his prosecution, under Section 197 of Code of Criminal Procedure.
(2.)PROSECUTION 'scase as per evidence adduced during trial is that in the year 1987 Respondent R.S. Rawat was working as Head -clerk -cum -Cashier in the office of Project Director, Desert Development Project, Kaza. The Project Director, namely PW 22 Deepak Sanan, sanctioned Rs. 2,00,000/ - for construction of Veterinary Hospital at Kaza. The work was to be executed through Public Works Department, and therefore, money was required to be remitted to Executive Engineer (PWD), Kaza. That money was remitted by Respondent R.S. Rawat by means of two cheques i.e. Ex. P -2 and Ex. P -3.
The Project Director PW 22 Deepak Sanan had issued a (self) cheque Ex.P -4 for Rs. 2,00,000/ -. The cheque was handed over to Respondent R.S. Rawat for encashment. Respondent encashed that cheque. An entry was made in the cheque -book with regard to the receipt of amount of cheque from the bank. It is alleged by the prosecution that after withdrawal of the amount of said cheque, Respondent entered into a conspiracy with Dharam Chand, Sub Divisional Clerk in the office of Executive Engineer, PWD, Kaza to misappropriate Rs. 1,00,000/ - out of the aforesaid amount of Rs. 2,00,000/ - received by the Respondent on encashment of cheque Ex. P -4. To give practical shape to that conspiracy, a receipt regarding payment of Rs. 1,00,000/ - by the Respondent to said Dharam Chand, Sub Divisional Clerk in the office of Executive Engineer, Kaza was prepared. The same is Ex. PW 4/D. In this receipt, it was mentioned that a sum of Rs. 1,00,000/ - had been paid to Public Works Department by means of a draft bearing No. A/147 -0258093. As a matter of fact, this was the number of cheque Ex.P -4, against which, a sum of Rs. 2,00,000/ - had been withdrawn by the Respondent. However, the date of the draft in the receipt Ex. PW 4/D was of another cheque, i.e. Ex. P -2, one of the two cheques, against which payment had already been made to Executive Engineer by book transfer. Case was registered against the present Respondent, as also said Dharam Chand. Dharam Chand was also charged alongwith the present Respondent for the aforesaid offences. Unfortunately, Dharam Chand died during the pendency of the trial and case as against him abated.

(3.)PROSECUTION examined a number of witnesses. The witnesses so examined included PW 18 Sudershan Bir, whose statement was recorded on 1.1.2004. Several entries including a few entries in the ledger book and also some vouchers supporting the entries in the ledger book were also proved. Respondent denied that he had embezzled the amount of Rs. 1,00,000/ - or the receipt Ex. PW 4/D, which was alleged to be bogus, was not genuine.