K. S. SIDHU, J. - (1.) THIS judgment will deal with the two connected appeals listed above which have arisen from one and the same judgment in a criminal trial held by the Special Judge, Alwar, Jagat Narain Nag (the appellant in S. B. Criminal Appeal No. 625 of 1972) and Ram Singh (the appellant in S. B. Criminal Appeal No. 634 of 1972) who were working at the material time as Head Master and teacher-cum-cashier, respectively, in Gandhi National School Alwar, have been convicted and sentenced by the learned Special Judge as follows: - (i) Rigorous imprisonment for a term of 7 years and a fine of Rs. 10,000/-or in default of payment of fine, further rigorous imprisonment for three years, each, under section 409, I. P. C. (ii) Rigorous imprisonment for a term of 3 years and a fine of Rs. 1,000/-or in default of payment of fine further rigorous imprisonment for 6 months, each, under section 468 I. P. C. (iii) Rigorous imprisonment for a term of 3 years each, under sec. 477-A, I. P. C. (iv) Rigorous imprisonment for a term of 5 years and a fine of Rs. 1,000/-or in default of payment of fine further rigorous imprisonment for 6 months, each, under section 120-B, I. P. C. (v) Rigorous imprisonment for a term of 3 years and a fine of Rs. 1000/-or, in default of payment of fine, further rigorous imprisonment for 6 months, each, under section 5 (2) read with section 5 (1) (C) and 5 (1) (D), Prevention of Corruption Act. All the five sentences were ordered to run concurrently.
(2.) THE prosecution against the appellants originated on a report in writing, Ex. P/36, dated April 6, 1960, mader by the Inspector of Schools, Alwar, simultaneously to the District Magistrate and Superintendent of Police, Alwar. THE Inspector of Schools reported that a total sum of Rs. 21154. 44, consisting of 13 different items entered as expenditure in the cash book has been embezzled by the appellants since they were not able to produce the receipts of payees against these items. He further reported that in addition to those 13 items, the accused were also suspected of having committed embezzlement of more amount. On a formal F. I. R. being registered, the police took up investigation. It transpired as a result of their investigation that Jagat Narain Nag and Ram Singh had a long association with each other, as Head Master and Teacher-cum-Cashier of Gandhi National School, Alwar, and that this school was designated by the government authorities concerned as the Pay Centre of all the government schools in the district of Alwar. Jagat Narain Nag was the drawing and disbursing officer and as such it was his duty to draw money from the State Bank of India, Alwar, branch, enter it in the cash book, disburse the amount to different schools and other persons entitled to payment, obtain receipts enter the disbursements in the cash book and other records, deposit the undisbursed cash in hand in the chest kept in the District Treasury. Ram Singh was to assist Nag in the discharge of these duties. He was required to make entries of income and expenditure handled by him in the cash book and other records and get the attestation of Nag on those entries. The entry as to Rs. 20548. 10 being the cash balance in hand in the Pay Centre cash book on January 23, 1960, was made by Ram Singh in his hand. In the entry immediately following thereto relating to January 25, 1960 (January 24, 1960 was apparently a close day), Jagat Narain Nag, who made the said entry in his own hand, is said to have "brought for ward" this amount of Rs. 20548. 10 as the cash balance in hand and as the opening entry for the day. Nag had in the mean time received orders of his transfer from Alwar to Tonk. On January 30 1960, while handing over charge to his successor, Dial Das, PW 84, Nag entrusted to him a sum of Rs. 1347. 25 as the cash balance in hand as per Pay Centre cash book. He wrote the entries from January 25 to January 30 in-this cash book at one and the same time on January 30, and falsified the same by showing therein fictitious payments and deposits aggregating Rs. 20944. 44 over this period. It further transpired that Jagat Narain Nag and Ram Singh had embezzled two other amounts of Rs. 210 and Rs. 65. 67 relating the account of the Gandhi National School itself, as distinguished from the Pay Centre account, and falsified the account bocks of the said school by showing fictitious payments and forging the signatures of the so-called payees. The total embezzlement, according to the investigating agency, thus comes to Rs. 20944. 44 Rs. 210 Rs. 65-67=rs. 21220. 11, which is said to have been committed by the two accused persons in conspiracy and collaboration with each other. The learned Special Judge, Alwar, jointly tried the appellants under secs. 409,468, 477a, 120-B, I. P. C. and Sec. 5 (2) read with secs. 5 (1) (c) and 5 (1) (d), Prevention of Corruption Act, 1947. As already stated both the appellants were found guilty of these charges and convicted and sentenced thereunder. Both Jagat Narain Nag and Ram Singh have filed separate appeals from the order of conviction and sentence against them. None entered appearance on behalf of appellant Ram Singh to submit the pleas in defence on his behalf. The appeal on behalf of Jagat Narain Nag was argued at considerable length.
(3.) IN the fore front of his arguments learned counsel for appellant Nag raised the question as to the validity of sanction, Ex. P. 265, for the prosecution of the appellant under sec. 5 (2) of the Prevention of Corruption Act, 1947 as given by G. K. Bhanot (PW 265) who was posted at the relevant time as Special Secretary to the Government of Rajasthan, Appointments Department. He raised the following points in respect of this matter. (i) The Special Secretary gave this sanction on his own without bringing the matter to the notice of the appointing authority, i. e. the Governor of Rajasthan. (ii) Even the Special Secretary, while giving the sanction, had no evidence before him to enable him to consider the matter properly; therefore, : the sanction was given by him without applying his mind to the facts and circumstances of the case. The first point can be shortly disposed of, for under the Rajasthan Rules of Business, made by the Governor in exercise of his powers under Art. 166 of the Constitution of India, the Governor has made general rules for departmental disposal of business which, read with the relevant standing order issued by the Minister-in-Charge, clearly authorise in the departmental secretary to dispose of such a matter, as the giving of sanction in the present case, without reference to the Governor or the Minister-in-Charge. The court is required to take Judicial notice of such rules and standing orders. For the assurance of this Court, learned Public Prosecutor arranged to produce the rules and the standing order during the course of arguments. I am satisfied there from that G. K. Bhanot, as Special Secretary in the Appointments Department, Government of Rajasthan, was fully competent to give this sanction on his own without reference to the Governor or the Minister-in-charge. The first limb of this argument, therefore, fails. The second limb of this argument is also without any force. It will be seen from the order, Ex. P. 265, that the facts constituting the offence against the provisions of sec. 5 (2) Prevention of Corruption Act were referred to on the face of the sanction. After detailing those facts in paragraphs 1 and 2 of the order of sanction, the sanctioning authority expressly mentioned in paragraph 3 that 'from the perusal of the record and after considering all the facts and circumstances of the case' the said authority was satisfied that appellant Nag and the co-accused Ram Singh had committed offences under sec. 409 and 477-A I. P. C. and under sec. 5 (l) (c) and (d) and (2), Prevention of Corruption Act, 1947, read with sec. 120-B I. P. C. It may therefore be safely concluded on the face of this sanction that the authority concerned had considered the evidence, before it accorded the sanction. ;