- (1.) Both the appeals are directed against the common order of the High Court of Himachal Pradesh by which the acquittal of both the accused appellants under Section 120B of the Indian Penal Code, 1860 and Section 13(2) of the Prevention of Corruption Act, 1988 has been reversed and they have been found guilty of commission of offences under the aforesaid sections. The sentence imposed is one of simple imprisonment for a period of one year which is the minimum sentence at the relevant point of time for commission of the offence under Section 13(2) of the Prevention of Corruption Act, 1988.
(2.) The case of the prosecution, in short, is that fifty (50) bags of cement was indented for use in the construction of a school building and the accused appellants had misappropriated the same. While the accused appellant - Tarsem Lal Chandla was supposed to receive the cement, the accused appellant - Attar Singh is the person who was supposed to issue/supply the cement. Both the accused were, at the relevant time, public servants holding the office of Junior Engineer in the Public Works Department of the State of Himachal Pradesh.
(3.) The High Court in reversing the acquittal ordered by the learned Trial Court took into account the receipt signed by the accused appellant - Tarsem Lal Chandla in the indent, as having received the fifty (50) bags of cement in question.;