N.SATHISH KUMAR, J. - (1.) The Criminal Appeal is preferred by the Inspector of Police, Central Bureau of Investigation, ACB, Chennai against the acquittal of Respondent/Accused No.3 from the charges under Section 419, 420, 471, 120-B r/w 420, 419, 467, 468, 471, 477-A I.P.C. and Section 13(2) r/w 13(1)(c) and (d) of P.C. Act 1988 by the learned Principal Special Judge for CBI Cases, Channai, in S.C.No.54 of 2000 dated 04.08.2006. Following is the factual backdrop of prosecution case in brief:
(2.) A1 was working in Natrampalli Post Office as Postal Assistant for the period from 24.10.1992 to June 1996. A2 was functioning as Post Master in the same Post Office during the period from February 1996 to 11.6.1996. A3 is a private person residing at No.1, Kothur Post, Gundukollai Village, Vellore District. A1 to A3 in pursuance of criminal conspiracy to cheat the Government of India, A1 forged the Kisan Vikas Patras (KVPs) indented by him and A2. They shown the KVPs as issued to one Rajendran. A1 and A2 knowing fully well, used the KVPs as genuine and encashed the same by abusing their official position fradulently and dishonestly through A3 and retained the pecuniary advantage of Rs.1 lakh to themselves and corresponding loss to the Government. 2.(b) P.W.2 was the Chief Post Master General of Tamil Nadu Circle from April 1998 to September 1998. During April 1998 he lodged a complaint with regard to the 24 bogus Money Orders for the total value of Rs. 48,000/- and loss of 7 IVPs and 13 KVPs and the maturity value of 7 KVPs comes to Rs. 1,00,000/- were found to have been encashed at Gudiyatham Head Post Office on 21.5.1996 and 22.5.1996. These certificates were found to have been anti dated and encashed. Therefore, he lodged a complaint Ex.P.2 to the CBI on 24.4.1998. P.W.3 also spoken about the procedures involved in the encashment of KVPs and Money Orders. He deposed that while encashing KVPs it should be verified properly by the person who is in charge of the official position. P.W.4 deposed that while she was working as Postal Assistant at Gudiyatham during 1994 to 1997, A1 was working as Postal Assistant at Natrampalli sub-post office. According to her, when KVPs are presented for encashment issued by other than the post office, they will be sent to the issuing office for verification and the payment will be effected only after the orders of the Post Master. During May 1996, A3 posing as Rajendran, presented 7 KVPs Exs.P3 to P9 along with letter Ex.P.10 to the Post Master. Originally these KVPs along with letter were not submitted to P.W.4. Only after verification when the KVPs came for payment she has seen the letter and made payments on 21.5.1996 and 22.5.1996. On 21.5.1996 payments were made for Exs.P.3, P.5 and P.7 and on 22.5.1996 payments were made for Exs.P.4, 6, 8, 9 for a total amount of Rs. 50,000/- to A3 posed as Rajendran. 2.(c) P.W.5 also spoken about Exs.P3 to P9 and the letter for encahsing 7 KVPs, Ex.P.10, given by Rajendran and payments were made on Exs.P.3 to P.9. P.W.6 spoken about the stock register Ex.P.17 maintained at Natrampalli Sub-Post Office from 17.2.1989 to 6.6.1996. According to the Stock Register, Natrampalli Sub-Post Office issued KVP denomination of Rs. 5000/- bearing Nos.00BB410545, 00BB410546 on 23.3.1990. Subsequently, only on 21.1.1993 entries containing that KVP Rs. 5000/- denomination bearing No.14BB000200 and 14BB000201 were issued in between 23.3.1990 and 21.9.1993 as per Stock Register and no KVPs were issued to anybody. Stock Register Ex.P.17 also not containing the entries pertaining to Exs.P.3 to P.5. Ex.P.17 also do not contain the entries relating to Exs.P.3 to P.5. While he was working as Sub-Post Master at Natrampalli Exs.P.3 to P.9 were duly filled by Murugesan A.1. The specimen signatures given by P.W.6 is Ex.P.18 series. Post Office Account Book is Ex.P.19. P.W.19 deposed that if Exs.P.3 to 9 were issued from Natrampalli Post Office, this transaction would have been brought into account in Ex.P.19 for the date 17.9.1990. 2.(d) P.W.7 was working as Postal Assistant and also officiating as Sub-Post Master, Natrampalli Post Office during 1996-1998, received six money order forms along with list for payment to the villages address Kotthur and Mallagunda. Out of six money orders, three money order numbers found contrary to the list received from Tirupathur. He informed Thirupathur Post Master about the discrepancy and he informed P.W.7 over phone that a revised list will be sent after perusal of Deputy Post Master and the Money Order Clerk. Subsequently it was informed by the Divisional Superintendent of Post Office, Tirupathur that the said Money Orders were bogus. The statement of R. Ulaganathan, Kothur, Ex.P.20 was recorded at Natrampalli BDOs Office on 17.6.1997. It was written by Ulaganathan voluntarily. 2.(e) P.W.8 was working as Sub-Divisional Engineer, Vaniampadi in the year 1995-96. He inspected Natrampalli Post Office and found that A2 was keeping excess cash above permitted limits from 30.5.1996. He found that A2 obtained cash for discharging IVPs issued at Chittur Post Office during the verification. Exs.P.3 to P.9 KVPs were not found on 6.6.1996 during his verification. All the columns in Exs.P.3 to P.9 were filled by A1 according to the records maintained by Natrampalli Post Office. Exs.P.3 to P.9 were not issued to anybody. During his inspection he found that no proper entries were made in Ex.P.7. The indent and invoices for effecting payment to KVPs were not incorporated in Ex.P.17 Stock Register. P.W.9 was serving as Deputy Post Master and in-charge of Savings Bank, counters and sale of certificates in Tirupathur Head Post Office during the relevant period. As per Ex.P.22 he received indent from Natrampalli Post Office on 6.2.96 for issuance of 2 numbers of Rs. 10,000/- denomination of KVPs and issued 2 numbers of Rs. 10,000/- KVPs as per Ex.P.23 invoice. The stock register maintained in the Tirupathur Head Post Office is Ex.P.26. Entries were also made in the Stock Register. As per the invoice P.W.9 issued KVPs. Ex.P.30 is stock register entries dated 9.4.96 in Page No.18, in which the entries for Rs. 5,000/- denomination were made by him. The KVPs in Exs.P.3 and P.4 issued by him as per Ex.P.25 invoice. Exs.P.23 and P.25 invoices were written by him. 2.(f) P.W.10 was working as E.D.D.A. at Modikuppam Branch Post Office. His job is to deliver the Registered Posts, letters and M.Os. Registered Post cover Ex.P.31 addressed to one Rajendran, R.Kollapalli Village was entrusted to him for delivery. When P.W.10 went the said village, he found no such person. According to P.W.11 Exs.P.3 to P.9 were filled up by A1. Ex.P.24 indent slip is that of A2 A.Thukkan's handwriting and signature. Ex.P.4 is the Attendance Register in which A1 put his initial for having attended office on 6.2.1996. P.W.12 was working as Sub-Post Master in Natrampalli Post Office during 1997-2000. According to him Exs.P.3 to P.9 were not issued from Natrampalli Post Office on 17.9.1990. 2.(g) P.W.14 was Superintendent of Circle Stamp Department during the relevant period. According to him, as per the stock register and invoices at the Circle Stamp Department, KVPs bearing Nos.25CC 978015, 978315 and 978316 for Rs. 10,000/- denomination each and KVPs bearing No.DD/3 412691 to 412694 for Rs. 5,000/- denomination each, were issued to Tirupathur Head Post Office on 23.5.1995 and 16.10.1995 respectively and not issued in the year 1990. P.W.15 Handwriting expert examined the disputed documents, specimen signatures and admitted writings and he has also examined the specimen writings of A1 found in Exs.P.33 to P.35, Exs.P.18, P.20, P.22 P.24 and Exs.P.6 to P.10 with scientific aids. Finally he gave his opinion Ex.P.36. 2.(h) P.W.16 Inspector of Police, CBI/ACB/Chennai, registered a case in R.C.No.MAI 1998(a)/0025 based on the complaint of the Chief Post Master General, Tamil Nadu Circle, Chennai u/s 120-B r/w 420, 467, 468, 470, 471, 472 I.P.C. and Section 409, 420, 467, 468, 470, 471, 472 and 511 I.P.C. against N. Murugesan (A1) Postal Assistant, Vaniyambadi Post Office and certain other unknown persons. F.I.R.is Ex.P.37. After the registration of case he investigated the case by collecting documents, by examining the witnesses and recorded their statements and laid the Charge Sheet as against A1 to A3 under Section 120-B r/w 420, 419, 467, 468, 471 I.P.C and 13(2) r/w 13(1)(c) and (d) of P.C. Act, 1988. He obtained sanction order against A1 and A2 from the competent authority.
(3.) The accused were put on trial. In order to establish the case, the prosecution examined P.Ws.1 to 16; marked Exs.P.1 to P.37. After the examination of prosecution witnesses the accused was questioned under Section 313 Cr.P.C. with regard to the incriminating circumstances for which they denied the complicity. Three witnesses (D.Ws.1 to 3) were examined and three documents (Exs.D.1 to D.3) were marked on the side of accused. The Trial Court, after analyzing the evidence on record, convicted A1 as stated above and acquitted the other accused A2 and A3 from the charges. Aggrieved over the acquittal of the respondent/Accused-3 the prosecution has preferred this appeal.;