- (1.) The present appeal is directed against the judgement and order of conviction dated 23rd February, 2001 passed by the Ld. Second Special Court at Howrah in Special Case No. 6 of 1997 thereby convicting the appellants under Sections 409, 468 and 120B of the Indian Penal Code.
(2.) Sri Dipak Sengupta, Ld. Senior Counsel appearing for the appellants takes this Court elaborately through the evidence recorded at the trial. It is the primary contention of the Ld. Senior Counsel that the Ld. Trial Court had failed to appreciate the evidence on record in its proper perspective. The evidence on record does not show the proximate nexus of any of the appellants with the alleged offences.
(3.) It is the relevant to mention that the offences alleged against the appellants relate to three accounts namely, failure to deposit the Provident Fund in respect of the teaching and non-teaching staff of the school in question being the Belgachia Mahatma Aswini Dutta Vidyapith (for short the said school) to the Provident Fund account although such Provident Fund was deducted from their salaries for the month of December, 1988. The Provident Fund amount was Rs. 3,923.25 paise and was shown in the Provident Fund Acquittance Roll.;