DEEPAK ROSHAN, J. - (1.) The instant application is directed against the judgment dated 30th September, 2013, passed by the learned Sessions Judge, Bokaro in Criminal Appeal No.133 of 2013 whereby the appeal preferred by the petitioner was partly allowed.
(2.) The learned Trial Court vide its judgment dated 02.08.2013, convicted the petitioner along with co-accused-Janardhan Prasad Sinha for the offence under Section 409/120B, 406/120B, 420/120B 467/120B and 468/120B of the IPC and sentenced them for the aforesaid charges. The learned Appellate Court while sustaining the conviction and sentence under Section 409 and 120B IPC whereby the petitioner was directed to undergo RI for 4 years, acquitted the petitioner from the rest of the charges.
(3.) The case of the prosecution in brief is that on 29.08.2011, it was noticed that some temporary advances have been transferred in the name of Sri R.C. Pandit, Senior Technical/Optv., Staff No.233700, who is a non-executive working in the company. As per the company's policy temporary advances is normally not given in case of non-executives. Further, it transpired that the following firms have the same address and Bank Account as that of Sri R.C. Pandit. JUDGEMENT_175_LAWS(JHAR)2_2020_1.html It was also detected that many payments/transactions involving the above mentioned vendors had been done without any supporting proper papers in gross violation of financial discipline and such accounting adjustments were more evident from April 2010. Total payments made to all these vendors were approximately Rs.53 lakhs. These payment proposals were run by Sri J.P.Sinha, junior manager (F&A-OPAS) Staff No.460270 of the company, although from 14th May, 2011, the work allocation of the said Sri J.P.Sinha was changed and did not include such misc. payments. Thus, prima facie it was found that Sri. J.P.Sinha had made the aforesaid unauthorized payment and misappropriated company's fund assets in connivance with others.;