Monaj Kumar Mukherji, J. - (1.) On August 30, 1975 Sri C.K. Tewari, Deputy Superintendent of Police, Delhi Special Police Establishment, Ranchi Branch, registered a case under section 120B read with section 420 of the Indian Penal Code and 5(2) and 5(i)(d) of the Prevention of Corruption Act, 1947 for investigation against (i) Sri M. Dasgupta, Senior Purchase Officer, Durgpur Steel Plant (for brevity DSP) (ii) M/s. S. N. Sunderson (Minerals) Pvt. Ltd., of 1/A, Vansitart Row, Calcutta, (hereinafter referred to as the Company ) and (iii) other concerned officers of DSP. In his complaint Sri Tewari alleged that Sri M. Dasgupta and other officers of DSP entered into a conspiracy with the Company and in pursuance of the said conspiracy fraudulently and dishonestly awarded or caused to be awarded a contract for the supply of 1,'21,000 Metric Tonnes of lime stone vide purchase order dated 9.10.74 at a rate much higher than the prevailing market rate causing thereby a huge monetary loss to the DSP and a corresponding wrongful gain to themselves or to the Company. It was further alleged that Sri M. Dasgupta, who was earlier a senior Executive of the Company, in collusion with the Company and other officers of Durgapur Steel Plant awarded/caused to be awarded various other contracts during the years 1972 - 74 to the Company at a much higher rate than the prevailing rate and caused wrongful gain to the Company or to themselves and corresponding loss to DSP. On completion of investigation Sri Tewari submitted a police report alleging commission of offence under section 120B read with section 420 of the Indian Penal Code by Sri A.K. Sarkar, Sri S.N. Beri and Sri T.K. Chowdhury, the General Manager, Managing Director and the Controller of Finance respectively of the Company. The facts constituting the offence as stated in the said police report are as follows:-
(2.) The Company was placed with an order by DSP for supply of 15.000 Metric Tonnes of lime stone vide purchase order No. PUR/OP/139 (333) C dated 10.9.73 and 1,21,000 Metric Tonnes of lime stone vide purchase order No. PUR/OP/139/355 - A dated 9.10.74. As per the purchase orders the Company was entitled to siding charges as levied by the Railways - Investigation revealed that the Company despatched lime stone from Jhukehi, Niwar and Maihar, Central Railways to DSP in between 1973 from 1975 and paid only Rs. 520 - 20 P. towards siding charges to the Railways for their despatches from Niwar (Rs. 86-70 P. per trip for six trips) while the accused persons dishonestly claimed and obtained Rs. 8,890/- as siding charges. It was further revealed that while the Company was not required to pay and in fact did not pay any amount to the Railways on account of siding charges for its despatches from Maihar Railway Station, they dishonestly charged and received Rs. 15,240/-. As regards despatches by the Company from Jhukehi (Central Railways) the Company paid only Rs. 56,132/- to the Railways as siding charges while the accused persons dishonestly charged and obtained Rs. 76,722/-.
(3.) According to the police report the above facts disclosed that the three accused persons entered into a criminal conspiracy and in pursuance of the said conspiracy dishonestly and fraudulently obtained a sum of Rs. 44,200/- towards siding charges to which they were not entitled to and thereby cheated DSP to the extent of the aforesaid amount.;