- (1.) Though every holder of public office is a trustee of public wealth and resources, but a Sub-Post Master, the post held by the petitioner is ordained with much greater responsibilities. This is on account of being a 'public Accountant' within the meaning of section 3 of the Public Accountants' Default Act, 1850 (hereinafter referred to as the "PAD Act"). Regretfully, the doings of the petitioner can well be labelled as treachery. He has not only misappropriated government money by misusing his official position and the trust reposed in him, but has in the process, duped the depositors of their life-time savings, lying in fixed deposits with the concerned post office. The modus operandi was like this: -
(2.) The petitioner, a postal assistant, while working as Sub-Post Master on deputation during the leave of regular Sub-Post Masters at Sarai Khawaja Post Office/Nai Ki Mandi Post Office, Agra and Namner Post Office, Agra for short periods, had made fraudulent withdrawals from Fixed Deposit Accounts, by forging signatures of the depositors on the withdrawal form. Since the entire exercise was a result of fraud and manipulation, therefore, the pass-books were never presented by the concerned depositor nor entries of withdrawal have been made therein. In some cases, the petitioner has mentioned some savings bank account numbers on the withdrawal form to convey an impression that the maturity proceeds have been transferred to the savings bank account of the depositor, but on verification, it transpired that neither any amount has been so transferred to any of the savings bank account nor the savings bank account numbers mentioned in the withdrawal form have any connection with the depositors. The depositors have confirmed that they have never submitted the withdrawal form and their signatures over it are forged and that they have also never received any amount as maturity amount on the fixed deposits. The petitioner had passed fictitious entries in S.B. Long Book and S.O. Daily accounts and had thus, mis-appropriated the maturity proceeds.
(3.) It seems that on 18.06.2013, Senior Post Master, Agra Head Post Office received telephonic information from Agra Head Office Treasury regarding short handing over of cash of Rs. 1 lakh on 15.06.2013 by Girish Chand Gautam, the petitioner. He immediately directed an enquiry to be held, wherein it transpired that petitioner while working as Sub-Post Master, Sarai Khawaja on 15.06.2013, has shown remittance of Rs. 4 lakhs to Agra Head Office in S.O. Daily account dated 15.06.2013, but he actually handed over Rs. 3 lakhs in the Agra Treasury. The petitioner during the course of enquiry admitted in writing on 19.06.2013 that by mistake he only handed over Rs. 3 lakhs to the Treasury, as Rs. 1 lakh was left in his drawer at the Post Office, Sarai Khawaja, Agra and on 18.06.2013 and 19.06.2013, he found the said amount and deposited the same on 19.06.2013 in Sanjay Place Post Office, Agra under receipt No. A 3815. On the other hand, Mahendra Singh, MTS and Sobran Singh Meena, Sub-Post Master, Sarai Khawaja Post Office, Agra gave in writing on 25.06.2013 that the petitioner did not appear or attend Sarai Khawaja Post Office till 20.06.2013 and hence, his explanation regarding discovery of Rs. 1 lakh by him in the drawer of Sarai Khawaja Post Office is apparently false. This raised doubt and suspicion in the mind of the authorities and they directed an enquiry to be held in relation to the working of the petitioner during short period as Sub-Post Master at Nai Ki Mandi Post Office and Namner Post Office, Agra.;