AMAR CHAND Vs. STATE OF PUNJAB

JUDGEMENT

(1.) AMAR Chand, petitioner, Cashier of Income Tax Department was convicted and sentenced under Sections 409, 468 and 471 Indian Penal Code by the trial Court. His conviction was up-held, but the sentence was reduced by the learned Additional Sessions Judge, Ludhiana. Aggrieved by that, the petitioner has preferred this criminal revision.

(2.) IT is alleged that Shri L. P. Dhir, Inspecting Assistant Commissioner of Income Tax (Central) Range-I, Ludhiana, vide his Letter Exhibit PW7/E dated April 10, 1981 complained against Amar Chand, accused-petitioner, that while he was posted as Cashier from April 1, 1980 to January 31, 1981, he had committed irregularities and illegalities, which amounted to forgery, falsification of accounts and mis-appropriation of Rs. 9,200/-, as detailed by Amar Chand, accused-petitioner, in his statement dated April 4, 1981 and reply to show cause notice dated April 9, 1981. The first information report, Exhibit P-2 was registered against the accused-petitioner and he was challaned to face the trial.

(3.) THE Courts below came to the concurrent findings that the petitioner had committed offence punishable under sections 409, 468 and 471, Indian Penal Code and convicted him on different counts, but on appeal, his sentence was reduced by the learned Additional Sessions Judge, i.e only under section 409, Indian Code, it was reduced to one year and to pay fine of Rs. 2000/-. The sentence awarded under sections 468 and 471, Indian Penal Code, was, however, maintained.