Delhi District Court
State vs . Dinesh Sharma Anubhav Jain on 25 April, 2018
1
IN THE COURT OF ANUBHAV JAIN, METROPOLITAN MAGISTRATE,
SOUTHEAST, SAKET COURTS, NEW DELHI.
FIR NO. 878/05
PS OIA Digitally
U/s. 420/408/467/468/471/34 IPC signed by
ANUBHAV
State Vs. Dinesh Sharma ANUBHAV JAIN
JAIN Date:
JUDGMENT 2018.04.25
22:21:09
+0530
A. SL. NO. OF THE CASE : 168/2/11
B. DATE OF INSTITUTION : 18.04.2006
C. DATE OF OFFENCE : August 2003 to May 2005
D. NAME OF THE : Ramnik Singh Uppal
COMPLAINANT S/o Sh. Inder Singh Uppal
E. NAME OF THE ACCUSED : 1. Dinesh Sharma
S/o Sh. Om Prakash Sharma
2. Om Prakash Sharma
(proceedings abated on
17.08.2011)
F. OFFENCE
COMPLAINED OF : U/s 420/408/467/468/471/34 IPC
G. PLEA OF ACCUSED : Pleaded not guilty
H. FINAL ORDER : Conviction
I. DATE OF FINAL ORDER : 25.04.2018
Brief Statement of Reasons for Decision :
1.Present accused is produced before the court to stand trial for the offences punishable u/s 420/408/467/468/471/34 IPC.
22. In brief facts of the case of prosecution are that a complaint dt. 21.05.2005 was lodged by one Sh. Ramnik Singh Uppal on behalf of RJ Industries Ltd. stating therein that two persons namely Dinesh Sharma and Rakesh Sharma were employed with the complainant company. It is stated that Dinesh Sharma was working with them as an accountant since 07.03.2003 and his duty includes bank reconciliation, making manual journal voucher and party reconciliation and further Rakesh Sharma was working as account assistant since 02.12.2003 and that both accused Rakesh Sharma and Dinesh Sharma stopped reporting for their duties since 12.05.2005.
It is further stated that the complainant company was getting prepared its sales tax return by one Sh. Ashokan who noticed that bill no. 232 dt. 07.07.2004 by M/s R.R. Textiles, Faridabad for a sum of Rs. 907/ duly passed by the complainant, appeared as Rs. 25,907/ in the computer records. It is further stated that print out revealed that said voucher no. 07200480 dt. 31.07.2004 had been altered with an over writing in the computer. It is further stated that on enquiry from M/s R.R. Textiles they denied the fact of receiving a sum of Rs. 25,000/ vide cheque no. 599501 dt. 27.07.2004. It is further stated that on enquiry from Canara Bank it was informed that the said cheque was cleared from the Canara Bank, NIT Branch, Faridabad and same was found cleared from current account no. 5382. The said account was being operated by one Om Prakash who is father of Dinesh and Rakesh and is residing with Rakesh at GF, 233, Ashoka Enclave, Faridabad. It is further stated that the said account was opened in the name of R.K. Fabrics. It is further stated that the owner of R.K. Fabrics namely Deepak had denied any link 3 with the said account operating from Canara Bank, NIT Branch, Faridabad.
It is further stated that several cheques of complainant company have been cleared through the said fraudulent account.
It is further stated by the complainant that in some of the cheques the signatures of complainant i.e. Ramnik Singh Uppal has been forged while certain cheques were got encashed by making manipulations in the vouchers or in the bills. It is further stated that the companies account were deleted by accused Dinesh Sharma on 10.05.2005 and 11.05.2005 and after that he never returned for his duties.
3. On the basis of the said complaint filed by the complainant an FIR bearing no. 878/05, u/s 420/408/467/468/471/34 IPC was registered against the accused persons. During investigation it was revealed that the accused Om Prakash who was father of accused Dinesh Sharma has opened three accounts i.e. a) account no. 5382 in the name of R.K. Fabrics with Canara Bank, NIT Branch, Faridabad, b) Current account no. 3516 in the name of Navjeevan Velvet with OBC Bank, Sarai Khawaja Faridabad and c) Account no. 3176 in the name of Jai Sai Motors with OBC Bank, Sarai Khawaja Faridabad.
It is further stated that the said accounts were opened in the name of companies having business transactions with the complainant company and accused Dinesh Sharma who was the chief accountant in the complainant firm obtained the signatures of complainant on the bills which were to be issued by the complainant company upon the abovesaid firms after extending the amount upon the said bills and he further after 4 preparation of the cheques used to handover the same to his father namely Om Prakash, who subsequently got them encashed through the abovesaid fraud accounts. IO further recorded the statement of witnesses u/s 161 CrPC and obtained 49 cheques from the abovesaid accounts. After completion of investigation chargesheet was filed by the IO against accused Om Prakash and Dinesh u/s 420/408/467/468/471/34 IPC.
4. Accused persons appeared before the court on 18.04.2006 copy of chargesheet was supplied to the accused persons u/s 207 Cr.P.C.
5. It is pertinent to state in here that Ld. Predecessor court vide order dated 09.06.06 has directed the concerned IO to further investigate the matter. In compliance of the said order of the court supplementary chargesheet was filed by the IO dated 08.10.2006.
That thereafter again on 27.11.2006 another supplementary chargesheet was filed by the IO against the said accused persons wherein it is stated that during the course of investigation new evidences come into the light and it was found that two loans were taken by the accused Dinesh Sharma and Rakesh Sharma on the basis of forged documents of the complainant company. The said loan was taken from M/s Standard Chartered Bank by Rakesh Sharma for an amount of Rs. 7,50,000/. Another loan for a sum of Rs. 6,00,000/ was taken by accused Dinesh Sharma from M/s LIC Housing Finance. It is further stated that on enquiry it was revealed that both Dinesh Sharma and Rakesh Sharma have obtained the home loan by placing on record the forged and fabricated salary slip.
5In the said supplementary chargesheet it has been further stated by the IO that no wrongful loss is done by the accused persons to the complainant company while obtaining the said home loan after producing forged salary slip.
It is pertinent to state in here that in the said supplementary charge sheet it has been stated that the deposit slips which were used by the accused persons in order to deposit the cheques and further to withdraw the money has been sent to FSL for comparison with the specimen handwriting of the accused persons and that the same will be filed as and when received.
6. That on 26.08.2006 accused Dinesh and Om Prakash were charged by Ld. Predecessor Court u/s 420/408/467/468/471/34 IPC to which they pleaded not guilty and claim trial.
It is pertinent to state in here that an application u/s 216 CrPC was moved by the complainant wherein he seek amendment of charge stating that incriminating evidence have also come against the accused Rakesh Sharma who is brother of accused Dinesh Sharma and son of accused Om Prakash Sharma, however charges were not framed against accused Rakesh Sharma.
The said application was dismissed by Ld. Predecessor Court on 18.09.2007 against which a revision was preferred by the complainant. The said revision was also dismissed by Ld. Revisionist Court on 27.10.2007.
7. It is further pertinent to state in here that the cheques so collected 6 by the IO during the course of investigation from the said fake accounts i.e. a) account no. 5382 in the name of R.K. Fabrics with Canara Bank, NIT Branch, Faridabad, b) Current account no. 3516 in the name of Navjeevan Velvet with OBC Bank, Sarai Khawaja Faridabad and c) Account no. 3176 in the name of Jai Sai Motors with OBC Bank, Sarai Khawaja Faridabad so operated by accused Om Prakash Sharma were sent to FSL for comparison of handwriting with the specimen signatures of accused Om Prakash Sharma, accused Dinesh Sharma, complainant Ramnik Uppal and Satya Dev.
Report of FSL qua handwriting on seized cheques was filed by the IO in the court, however no FSL report with regard to deposit slips alleged to be sent for comparison of signatures in the supplementary charge sheet so filed was never placed on record by the IO. It is further pertinent to state in here that this court has directed the IO to place on record the FSL report qua the documents so stated in the supplementary charge sheet sent for the comparison, however a reply was filed by the IO duly signed by the SHO stating that said deposit slips were never sent by the then IO to FSL for comparison.
8. Prosecution in order to prove its case has examined as many as 20 witnesses : 8.1 PW1 Ramnik Singh Uppal deposed that he was running his business of Garments Export under the name and style of RGC Industries Ltd. and that he made a complaint to Chowki Incharge, PSOIA on 21.05.2005 with regard to embezzlement of money in his company done by accused Dinesh. He deposed that Dinesh was working as accountant 7 in his company and was doing the work of making manual purchase voucher and thereafter feeding the same in computer, writing cheques, maintaining bank ledger, doing party reconciliation. He further deposed that accused Dinesh has applied for job vide resume Ex. PW1/A and was appointed vide appointment letter Ex. PW1/B and that Dinesh was not coming to his office since 12.05.2005. He further deposed that he availed service of one Mr. Ashokan who is accountant for making sales tax return and during the same, Mr. Ashokan informed that one bill for a sum of Rs. 907/ of M/s R.R. Textiles, Faridabad was appearing in account as 25,907/ and on enquiry from M/s R.R. Textiles, they denied having raising a bill of Rs. 25,907/ or having received the payment of Rs. 25,907/ and stated that they have already received an amount of Rs. 907/. He further deposed that original bill no. 232 of R.R. Textiles, Faridabad Ex. PW1/C was passed by him for Rs. 907/ and the computer journal voucher Ex. PW1/E was in the handwriting of accused Dinesh as identified him. He further deposed that the computer account showing this falsified amount of Rs. 25,907/ was attested by accused Dinesh Sharma as true copy of account Ex. PW1/F and thereafter they contacted their bankers at Canara Bank, Nehru Place where they were having their current account no. 6228 and bank officials informed them that the cheque of Rs. 25,000/ bearing no. 599501 dt. 27.04.2007 Ex. PW1/G had been cleared from Canara Bank, NIT Branch, Faridabad in favour of R.K. Fabrics. He further deposed that they contacted Canara Bank, NIT Branch, Faridabad who informed him that the said current account no. 5382 of R.K. Fabrics being operated by the accused Om Prakash. He stated that the writing on the back of the cheque CA 5382 was in the 8 handwriting of accused Dinesh Sharma. He further deposed that upon further investigation when they approached R.K. Fabrics, the owner Mr. Gandhi denied operating or owing this account. He further deposed that through current account no. 5382 in the Canara Bank, NIT Branch, Faridabad operated by the accused Om Prakash total 10 cheques amounting to Rs. 1,26,215/ had been cleared through fraudulent means from current account no. 6228 of RGC Industries Ltd. at Canara Bank, Nehru Place, New Delhi. He further deposed that the hand written voucher Ex. PW1/H2 does not mention this amount of Rs. 1,98,910/, however as per their company account computer generated statement Ex. PW1/H3, this amount Rs. 1,98,910/ has been added. He further deposed that in their manual ledger the said cheque is shown as cancelled on folio 149 which is Ex. PW1/H4 and later on had been added at the bottom of page which is Ex. PW1/H5 which is outside of the print page by the accused Dinesh Sharma on his own handwriting. That a second complaint was filed on 14.07.2005 at PPOIA Ex. PW1/I. He further deposed that a bogus account was opened by the name of M/s Jai Sai Motors under current account no. 3176 at Oriental Bank of Commerce, Sarai Khwaja Faridabad by accused Om Prakash and accused diverted 32 cheques of M.s RGC Industries Ltd. and 17 cheques of M/s Mayflower Inc. as per details in his second complaint Ex. PW1/I. He further deposed that total 32 cheques fraudulently got issued from RGC Industries and the amount embezzled from RGC Industries Ltd. into this account no. 3176 is Rs. 3,41,528/. He further deposed that as is apparent from Ex. PW1/J11 at the back of the cheque, the handwriting was identified by him as that of accused Dinesh and reflects the 9 conspiracy and fraud perpetrated by accused Dinesh, Om Prakash and Rakesh to defraud his aforesaid companies in a planned manner. He further deposed that as per the earlier modus operandi of the accused in other bogus current account bearing no.3516 was opened by the accused Om Prakash in Oriental Bank of Commerce, Sarai Khwaja, Faridabad by the name of M/s Navjeevan Velvets. That actual fabric supplier of M/s Navjeevan Velvets, Chandni Chowk, Delhi denied any link with the said bogus account in OBC Faridabad. He further deposed that from this account account an amount of Rs. 11,37,083/ was embezzled by way of 5 cheques got drawn from RGC Industries Ltd. fraudulently Ex. PW1/L. He further deposed that similar modus operandi was followed by the accused and 10 cheques were fraudulently cleared from the current account of RGC India Ltd to the current account of R.K. Fabric, Canara Bank, NIT, Faridabad operated by accused. He further deposed that a cheque amounting to Rs. 1,98,910/ bearing his false signatures and written at the back by the accused Dinesh Sharma for deposit in this particular account. The said cheques appeared cancelled in their ledger. He further deposed that the accused Rakesh Sharma had entered the cheque on page no. 148. He further deposed that during the period 2003 2005, Dinesh Sharma, Om Prakash Sharma and Rakesh Sharma entered into a criminal conspiracy to defraud his companies of an amount of Rs. 28 Lacs (approximately). He further deposed that Dinesh Sharma and his brother Rakesh Sharma willfully falsified accounts and Om Prakash Sharma operated three bogus, accounts in pursuance of aforesaid conspiracy. He further deposed that a complaint / application for further investigation was filed on 06.03.2006 and further complaints were filed on 10 08.05.2006 and 05.06.2006. He further deposed that coconspirator Rakesh Sharma (brother of accused Dinesh Sharma) was introduced for employment by Dinesh Sharma without disclosing that he was his younger brother. He further deposed that this fact of introducing Rakesh Sharma is borne in the resume which is a hand filled application form of Rakesh Sharma. He further deposed that he can verify the handwriting of Rakesh Sharma as he has been working under him during the ordinary course of business and he has seen him writing on various documents. He further deposed that as per the appointment letter dated 02.12.2003 of Rakesh Sharma, he was appointed as an Account Assistant in his company to work under accused Dinesh Sharma at a salary of Rs. 3,800/ per month. He further deposed that Rakesh Sharma was writing accounts and making cheques besides assisting coaccused Dinesh Sharma in the day to day functioning of accounts department of his company. He further deposed that coconspirator Rakesh Sharma has forged form 16 of the company and applied for home loans No. 42397596 for an amount of Rs. 7,50,000/ from Standard Chartered Bank. He further deposed that this loan was obtained by fraudulently filing a forged form 16 purported to have been signed by the Director. He further deposed that the period of employment is from 01.04.2002 to 31.03.2003 during which period Rakesh Sharma was not even employed with any of his companies, much less RGC Industries Ltd. He further deposed that the salary slip of M/s RGC Industries Ltd. is also forged by Rakesh Sharma showing salary of Rs. 13,900/ much higher than he was actually drawing at that point viz Rs. 4,450/, the actual salary sheet. He further deposed that the actual salary sheet drawn by his company which shows the salary of Dinesh 11 Sharma and Rakesh Sharma as in April 2005 to be Rs. 8,125/ per month and Rs. 4,550/ per month. He further deposed that the salary slip forged by Rakesh Sharma showing his salary to be Rs. 15,250/ per month on the basis of which the said home loan was sanctioned by the bank in favour of accused Rakesh Sharma. He further deposed that the equal monthly installment of the said home loan in favour of Rakesh Sharma is a sum of Rs. 6,038/ per month which is much higher than his actual salary drawn from his company. He further deposed that the statement of Rakesh Sharma's saving bank bearing account no. 630301502753 with ICICI Bank is forged by accused Rakesh Sharma as it is showing salary credit into his account, month after month of Rs. 13,970/. He further deposed that the funds have been siphoned off from his company to create numerous assets by coconspirator Rakesh Sharma which is much higher than his known sources of income. He further deposed that all this amount to create various assets has been siphoned off in pursuance criminal conspiracy between the accused persons and Rakesh Sharma in order to cheat and defraud him and his company as they all are part of one and the same family. He further deposed that similar modus operandi was adopted by accused Dinesh Sharma and home loan no. 11088535 was got sanctioned from LIC Housing Finance Ltd. for an amount of Rs. 6,00,000/. He further deposed that salary certificate of M/s RGC Industries Ltd was forged showing salary of Rs. 15,250/ per month (same as his brother Rakesh Sharma) while actual salary was Rs. 8,125/. He further deposed that similarly salary slip of M/s RGC Industries Ltd. Was also forged and submitted by the accused Dinesh Sharma for obtaining the said home loan for personal benefit. He further deposed that the form 12 16 of M/s RGC Industries Ltd. was also forged by the accused Dinesh Sharma and it bears his forged signatures. He further deposed that to complete this forgery the accused Dinesh Sharma has also forged ICICI Bank's statement of his saving bank account no. 004601501344 showing numerous salary credit of Rs. 13,970/ (same as the salary shown by his brother Rakesh Sharma mentioned herein before). He further deposed that the said amount was again siphoned from his company and similarity of both the loan application by accused Dinesh Sharma and co conspirator Rakesh Sharma points to their criminal conspiracy alongwith their father accused Om Prakash Sharma to cheat him and his company in a planned and preconcieved manner to the tune of Rs. 28 Lacs when this conspiracy was detected. He further deposed that notices of default of the above two loans by accused Dinesh Sharma and his brother Rakesh Sharma were received at the offices of his company since the loan had been applied based on their employment with us and stated income as also the address which was mentioned n the loan forms was also of the company. He further deposed that on 18.02.2006, he produced the appointment letters of accused Dinesh Sharma and Rakesh Sharma in original to the police which were seized by the police alongwith their respective Bio Data's signed by them. He further deposed that he also produced original bill no. 232 dated 07.07.2014 alongwith four other original paper relating to the same bill which were seized by the police. He further deposed that he also produced Bio Data in original of one Sh. Satyadev.
8.2 PW2 Sh. V. Ashokan deposed that he was asked by the complainant to complete the account book of RGC Industries and he 13 started checking the account books from December 2004. He further stated that he found the certain discrepancies in the account of RR Textiles i.e. the actual bills, hand written vouchers and original computer vouchers were showing the account Rs. 907/ while the ledger print was showing Rs. 25,907/ and a debit of Rs. 25,000/ was also been shown against the said entry. He further stated that he enquired from RR Textiles about receiving of cheque of Rs. 25,000/ to which RR Textiles reply that they have received a actual bill of Rs. 907/. He further deposed that they contacted Canara Bank, Nehru Place Branch and it was informed that cheque of Rs. 25,000/ favouring RK Fabrics has been credited in account no. 5382, Canara Bank Branch, Faridabad. He further deposed that on enquiry it was found that said account was being operated by Om Prakash Sharma, who is father of accused Dinesh Sharma as a proprietor of RK Fabrics. It is further stated that on further enquiry it was revealed that 4 cheques bearing no. 698327 amounting to Rs. 9,916/, 698631 amounting to Rs. 2,77,134/, 564336 amounting to Rs. 24,870/ and cheque no. 564423 amounting to Rs. 1,98,910/ was credited in the forged account of RK Fabrics being operated by Om Prakash Sharma. It is further stated that on further enquiry it was found that an amount of Rs. 4,29,601/ were credited from their Canara Bank, Nehru Place account no. 3176 OBC Bank Faridabad in the name of Jai Sai Motors and the same was being operated by accused Om Prakash as proprietor of Jai Sai motors. It is further stated that another forged account no. 3516 in OBC Bank in the name of Navjeevan Velvet was being found operated by accused Om Prakash Sharma as proprietor of Navjeevan Velvet. It is further stated that an amount of Rs. 12,62,150/ was credited in forged 14 account of RK Fabrics and an amount of Rs. 11,37,083/ was credited in forged account of Navjeewan Velvets. He further stated that bill no. 4358 and 4359 dt. 10.10.2003 of Rs. 2,77,134/ and Rs. 2,36,610/ are false bills and not the actual bills in the name of RK Fabrics.
8.3 PW3 Ravi Kumar deposed that he is working as accountant as Jai Sai Motors Petrol Pump and that they have not opened any account of Jai Sai Motors in OBC Bank Faridabad nor they have concerned with the account no. 3716 OBC Bank Faridabad nor they have instructed any person to open this account. He further deposed that RGC company used to purchase diesel for generator set and the payment was made by cheque.
8.4 PW4 J.L. Dhera deposed that he was working with Manager Canara Bank, NIT Branch, Faridabad since August 2001 till 29.09.2006 and that account no. 5382 in the name of RK Fabrics was opened by accused Om Prakash Sharma. He further proved account opening form as PW4/A. He further stated that he handed over 6 cheque deposit slips of cheque no. 653867, 654282, 654285, 694082, 599380 and 599501 which were cleared from account no. 6228 Canara Bank Nehru Place Branch from the account of RGC. He further identified the accused in the court.
8.5 PW5 A.K. Sharma deposed that he was working as Sr. Manager with OBC Bank, Faridabad since 10.10.2002 till 01.05.2006 and current account no. 3176 or 3516 in the name of Jai Sai Motors and Navjeewan Velvet was opened by accused Om Prakash Sharma. He further proved account opening form as PW5/A. He further stated that he handed over the statement of account of account no. 3516 and 3176 to IO 15 Ex. PW5/A8 to PW5/A14. He further identified the accused Om Prakash Sharma in the court.
8.6 PW6 Ramalingum deposed that on 30.12.2005 he was posted as Manager with Canara Bank, NIT Faridabad and he handed over original account opening form of account no. 5382 in the name of RK Fabrics opened by Om Prakash Sharma to IO which was seized by police vide seizure memo Ex. PW6/A and same is Ex. PW4/A1 to PW4/A5. He further identified the accused Om Prakash Sharma in the court.
8.7 PW7 Yograj Gandhi deposed that he is working with RK Fabrics and that their firm has no concerned with the account no. 5382 operated in Canara Bank, NIT Faridabad. He further deposed that they have business relationships with RGC Industries and that whenever the payment is to be made to RGC same is made by them and same is collected by them personally.
8.8 PW8 Brahmpal deposed that on 07.02.2006 he was working with OBC Bank as peon and on that day he delivered 28 original cheques and 37 withdrawal original cheques of account no. 4516 and 3176 to the IO and same were seized vide seizure memo PW8/A. 8.9 PW9 Manoj Malhotra deposed that he has signed as introducer of Om Prakash Sharma in account opening form of account no. 3176 on asking of Om Prakash Sharma.
8.10 PW10 Smt. Kanta Arora deposed that Om Prakash Sharma was known to her brotherinlaw Sunil and that on asking of Sunil she signed the account opening form of RK Fabrics bearing no. 5382 as introducer. She further identified the accused Om Prakash Sharma in the court.
168.11 PW11 Ct. Sugan Singh proved the FIR bearing no. 878/05. 8.12 PW12 Rajiv Uppal deposed that he is running his factory of textiles process unit and that they used to do job for RGC company and they have received Rs. 907/ against bill no. 232 from RGC company. He further deposed that after lapse of some months he received a call from Ramnik Singh regarding excess payment of Rs. 25,000/ upon which he denied receiving of any such excess payment.
8.13 PW13 Vishwanik Mann ExManager Canara Bank deposed that on 05.01.2006, he was posted as Manager at Canara Bank, Nehru Place Branch and on that day he handed over 40 cheques of R.G.C Company of Current Account No. 6228 and 09 cheques of Current Account No. 7881 out of which 39 cheques were in the name of Jai Sai Motors, 04 cheques in the name of Navjeevan Velvet, 06 Cheques in the name of R.K. Fabrics to the IO. He further deposed that the said cheques were cleared to the OBC Bank, Faridabad and Canara Bank, Faridabad and same were seized by the police vide memo Ex. PW13/A. He further deposed that he joined the investigation on 13.04.2006, and handed over 05 cheques out of which 03 cheques were issued from Current Account No. 6228 and 02 cheques were issued from Current Account No. 7881 and the last 02 cheques were cleared to Canara Bank, Faridabad and last 02 cheques were cleared to Current Account No. 3176 OBC Bank, Faridabad. He further deposed that same were seized by the IO vide memo Ex. PW13/B. 8.14 PW14 Raj Kumar Gupta, deposed that he know accused Om Prakash Sharma as he was his neighbour and used to purchase building material from their shop. He further deposed that on 16.03.2006, 17 IO showed him opening form of Current Account No. 3516 OBC Bank which was opened by Om Prakash Sharma in the name of Navjeevan Velvet and he signed the same as introducer. He further stated that the photocopy of form is Ex. PW14/A 8.15 PW15 Jai Chand, Clerk District Registrar Firm and Societies, Faridabad deposed that as per their records no firm by the name of M/S R.K. Fabrics, Navjeevan Velvet and M/s Jai Sai Motors is registered under Indian Partnership Act with their office from January 2004. He further filed a verification report with regard to the same Ex. PW 15/A. 8.16 PW16 Vinod Rathi deposed that he is working a Sales Executive in Navjeevan Velvet Company and that his company has business transactions with RGC Company and RGC Company used to issued cheques in the name of Navjeevan Velvet which was deposed in their Account No. 0491 Karnataka Bank, Lajpat Nagar. He further deposed that their company does not have any account in OBC, Sarai Khwaja, Faridabad, Haryana and that their company does not have any concern with Account No. 3516 and that they do not know any person by the name of Om Prakash Sharma. He further deposed that generally they receive payment from R.G.C Company in time and in case of delay they used to talk to Mr. Ramnik Singh Uppal or Accountant Dinesh.
8.17 PW17 Satyadev deposed that he had been working as Assistant Accountant in R.G.C Pvt. Ltd and accused Dinesh Sharma was his Senior Accountant. He further deposed that he used to fillup the cheques on behalf of the company according to instructions of Senior Accountant after which he used to hand over the same to the accused 18 who later on obtained the signatures of Director Ramnik Singh Uppal on the cheque. He further deposed that accused Dinesh Sharma used to deal with their supplier and sent the cheque himself to the suppliers. He further deposed that their internal Auditor Mr. Ashokan verified the bills for the purpose of CST Returns and found a bill amounting Rs. 907/ amended for Rs. 25,907/ and 02 cheques of Rs. 907/ and Rs. 25,000/ were issued in the name of RR Textiles and it was confirmed from R.R. Textiles the original bill of the company was of Rs. 907/ only. He further deposed that he joined the investigation on 18.02.2006 and IO showed him 47 cheques of which 23 cheques were filled up by him and rest of the cheques were filled up by Dinesh Sharma, Senior Accountant and all the cheques bears signatures of Director Ramnik Singh Uppal. It is further stated that during investigation IO obtained his specimen handwriting. He further stated that IO recorded hi statement Ex. PW17/A. 8.18 PW18 Ct. Gulab Singh, deposed that on 02.12.2005 he was posted as Constable at PP OIA and joined the investigation with ASI Om Prakash. He deposed that he alongwith IO went to Canara Bank, NIIT, Faridabad where one Account No. 5382 in the name of R.K. Fabrics was opened by Om Prakash Sharma and photocopy of the said account opening form was taken from Manager of the bank. He further deposed that thereafter they went to OBC Bank, Sarai Khawaja Faridabad where an Account No. 3176 in the name of Jai Sai Motors and Account No. 3516 in the name of Navjeevan Velvet were found opened by Om Prakash Sharma and IO collected the copy of account opening form from the Manager. He further deposed that on 05.01.2006 he went to Canara Bank, Nehru Place, where they met Bank Manager, who handed over to 19 the IO 40 cheques of RGC Company, Account No. 6228 and 09 cheques of Company May Flower Ink Account No. 7881 and same were taken into possession by the police. He further deposed that on 27.01.2006 he went alongwith the IO to OBC Bank Sarai Khwaja, and seized the original account opening form of Account No. 3176 and 3516 opened by Om Prakash Sharma in the name of Jai Sai Motors and Navjeevan Velvet. He further deposed on 07.02.2006 one official from OBC Bank Sarai Khwaja, Faridabad came to police chowki and handed over 27 cheques of Account No. 3176 and 28 cheques of account no. 3516 to the IO. He further deposed that on 18.02.2006 one employee of R.G.C of Account Section came to police chowki and IO recorded his statement and collected his handwriting specimen and on the same day IO went to the R.G.C Company where Ramnik Singh Uppal handed over Bill No. 232 dated 07.07.2004 for an amount of Rs. 907/ and same was seized by the IO. IO further collected original appointment letter of Dinesh Sharma, Rakesh Sharma and Satyadev Sharma. He further deposed that on 22.02.2006 one secret informer informed about the presence of Dinesh Sharma and Om Prakash Sharma at their residence 233, Ashoka Main, Faridabad from where the accused persons were apprehended at the instance of secret informer and were brought to chowki where both the accused persons were interrogated and made disclosure statements. He further deposed that on 23.02.2006 accused was produced before the Magistrate and with the permission of the Court specimen handwriting of both the accused persons was obtained. He further deposed that IO recorded his statement. He further deposed that seizure memo of account opening form of Current Account No. 3176 and 3516 is Ex. PW18/A. He 20 further deposed that seizure memo of account opening form of Current Account No. 5382 is Ex. PW18/B. He further deposed that seizure memo of original account opening form of Current Account No. 3176 and 3516 is Ex. PW18/C. He further deposed that seizure memo of 49 original cheques of Current Account No. 6228 and 7881 Canara Bank, Nehru Place is Ex. PW13/A produced by Vishwanek Man. He further deposed that seizure memo of 37 cheques produced by Brahampal of Current Account No. 3176 is Ex. PW18/D. He further deposed that seizure memo of 28 cheque of Current Account No. 3516 produced by Brahampal is Ex. PW18/E. He further deposed that seizure memo of original appointment letter of Dinesh Sharma and Rakesh Sharma is Ex. PW1/X, seizure memo of Bill No. 232 is Ex. PW1/X1, seizure memo of Bio Data of Satyadev is Ex. PW1/X2. He further deposed that disclosure statement of accused Dinesh Sharma and Om Prakash Sharma are Ex. PW18/G1 and Ex. PW18/G2, arrest memo of accused Dinesh Sharma and Om Prakash are Ex. PW18/H1 and H2 and personal search memo of accused are Ex. PW18/I and Ex. PW18/I2.
8.19 PW19 SI Om Prakash Sharma deposed that on 08.10.2005 he was posted as ASI PP Okhla and on that day he received a complaint of cheating from RGC Industries through its Manager Ramnik Singh Uppal upon which he got an FIR registered.
Beside reiterating the same facts as stated by PW18 Ct. Gulab Singh in his testimony he further deposed that he made enquiries from the Registrar of Companies who revealed that no such companies are registered in the above said name at Faridabad. He further deposed that he sent the specimen signatures and the questioned documents to FSL 21 Rohini for examination. He further deposed that on 21.06.2006 another complaint was received from the complainant against Rakesh Sharma and Dinesh Sharma of taking a House Loan from Standard Chartered Bank and ICICI Bank and investigation was carried out in relation to the accused taken by the accused persons. He further deposed that after completion of chargesheet he filed the same in the Court.
It is pertinent to state in here that accused Dinesh Sharma admitted the FSL report u/s 294 Cr.P.C vide his statement dated 06.03.2013 which was Ex. as A1A5.
9. After completion of prosecution evidence, statement of accused was recorded u/s 313 Cr.P.C by Ld. Predecessor Court on 27.09.2014 wherein accused Dinesh states that he has been accountant in the company of the complainant vide appointment letter dt. 05.08.2003 and that he has resigned from the post of the accountant as his salary was not being increased. He further denied having any knowledge about the forged accounts stating that the same were being operated by his father and that complainant Ramnik Singh Uppal was having independent dealings with his father. He further stated that he used to fill up the cheques on the direction of the complainant who used to pass the bills. He further denied the allegations so levelled against him by the complainant / prosecution Accused choosed not to lead any evidence and matter was listed for final arguments.
10. It is further pertinent to state in here that accused Om Prakash was expired during the pendency of the case and proceedings 22 against him stands abated vide order dt. 17.08.2011.
11. I have heard Ld. APP for the state and Ld. Counsel for the accused and perused the case file carefully.
12. It is settled proposition of law that prosecution has to prove its case beyond all reasonable doubts. It is the case of the complainant that :
a) Accused Dinesh Sharma was senior accountant in the company of the complainant.
b) That accused Dinesh Sharma forged bill no. 232 dt. 07.07.2004 of RR Textiles for Rs. 907/ to Rs. 25,907/.
c) That accused persons namely Dinesh and Om Prakash Sharma (since deceased) in furtherance of their common intention have opened 3 bank accounts i.e.
i) account no. 3176 with OBC Bank Sarai Khwaja Faridabad in the name of Jai Sai Motors;
ii) account no. 3516 with Canara Bank, NIIT Branch Faridabad in the name of Navjeevan Velvet and
iii) account no. 5382 with Canara Bank, NIIT Branch, Faridabad in the name of RK Fabrics, and that all the abovesaid 3 accounts were in the name of dealers of the complainant company and accused persons used to deposit the cheques of RGC Ltd. i.e. complainant company and get those cheques cleared from account no. 6228 of M/s RGC Ltd. Canara Bank, Nehru Place.
d) That accused persons forged signature of complainant over the 23 cheque and misused the same.
13. With regard to the fact that accused Dinesh Sharma was working as a senior accountant in the company of complainant, prosecution has placed on record the appointment letter of Dinesh Ex. PW1/B dt. 05.08.2003 which was proved by PW1 in his testimony. Further Satyadev who stepped into witness box as PW17 during the course of his deposition has stated that accused Dinesh Sharma was working as senior accountant with the complainant company. It is further pertinent to state in here that the accused in his statement u/s 313 CrPC has admitted the fact that he was appointed as an accountant in the said company. He further admitted the appointment letter dt. 05.08.2003 Ex. PW1/B. As such prosecution has able to prove that accused was working as an accountant in the company of the complainant.
14. With regard to the allegations as to the manipulation of bill no. 232 dt. 07.07.2004, the prosecution has placed on record original invoice cum gate pass no. 232 in the name of RR Textiles for an amount of Rs. 907 Ex. PW1/C. Complainant has further placed on record computer generated and handwritten journal voucher of RGC Industries Ltd. which shows an amount of Rs. 907 for bill no. 232 Ex. PW1/D and PW1/E. Prosecution has further placed on record ledger account of RGC Pvt. Ltd. for period 01.04.2004 to 31.03.2005 Ex. PW1/F which shows a credit entry of Rs. 25,907/ against bill no. 232 dt. 07.07.2004. It further shows a debit entry of Rs. 25,000/ against cheque no. 599501.
It is pertinent to state in here that the said bill Ex. PW1/C bearing 24 no. 232 in the name of RR Textiles for a sum of Rs. 907/ is proved by PW1.
It is further pertinent to state in here that the ledger account for the period 01.04.2004 to 31.03.2005 of RGC Industries Ltd. which shows a sum of Rs. 25,907/ against the bill no. 232 bears the endorsement and signatures of accused. Same was sent to FSL for the comparison of signatures with the specimen handwriting/signatures of accused Dinesh Sharma so obtained by the IO during the course of Investigation. As per the FSL report, admitted by the accused Dinesh Sharma u/s 294 Cr.P.C, the endorsement and signatures upon the said computer generated ledger account which shows the amount of Rs. 25,907/ against the bill bearing no. 232 dt. 07.04.2004 is in the handwriting of accused Dinesh Sharma himself.
As discussed above, it is proved by prosecution that accused Dinesh Sharma was working as an accountant in the company of the complainant. Further complainant during the course of his deposition has stated that accused Dinesh Sharma was doing the work of making manual purchase voucher and thereafter feeding the same in computer, writing cheques, maintaining bank ledger, party reconciliation in his company. Further there was no explanation led by the accused in his statement u/s 313 CrPC as to how the amount of Rs. 907 against the bill no. 232 of RR Textiles appeared as 25,907/ in the statement of account. Signature and endorsement of accused Dinesh Sharma upon the said ledger for period 01.04.2004 to 31.03.2005 is proved by FSL report. As such, prosecution has proved beyond reasonable doubt that accused Dinesh Sharma has forged the accounts of the complainant company.
2515. It is pertinent to state in here that there is further allegation against the accused that he has further manipulated the account and got issued a cheque bearing no. 564423 for a sum of Rs. 1,98,910/ dt. 11.03.2004 Ex. PW1/G4 in the name of RK Fabrics. In order to prove the same, the prosecution has placed on record computer generated voucher Ex. PW1/H1, handwritten voucher Ex. PW1/H2, computer generated statement Ex. PW1/H3, manual ledger Ex. PW1/H4. It is pertinent to state in here that all the said ledgers so placed on record, is photocopy and the original has not been placed on record by the prosecution in order to show that any manipulation was done in accounts qua the said cheque. Further none of the document so placed on record bears any signature or endorsement by accused Dinesh Sharma.
16. With regard to the accounts being opened by the accused Om Prakash Sharma (since deceased) and Dinesh Sharma in furtherance of their common intention in the name of dealers of the complainant company i.e. a) account no. 5382 in the name of R.K. Fabrics with Canara Bank, NIT Branch, Faridabad, b) Current account no. 3516 in the name of Navjeevan Velvet with OBC Bank, Sarai Khawaja Faridabad and
c) Account no. 3176 in the name of Jai Sai Motors with OBC Bank, Sarai Khawaja Faridabad, prosecution has examined following witnesses :
JAI SAI MOTORS ACCOUNT NO. 3176 AT OBC BANK SARAI KHWAJA FARIDABAD.26
PW3 Ravi from Jai Sai Motors deposed that his company have no concerned with the account no. 3176 in the name of Jai Sai Motors opened at OBC Bank, Sarai Khwaja, Faridabad. He further deposed that his company has business dealings with the complainant company.
Further PW5 Sh. A.K. Sharma, Sr. Manager of OBC Bank has proved the original account opening form of the account bearing no. 3176 in the name of Jai Sai Motors which is Ex. PW5/A1 perusal of which shows that the said form was filled up by accused Om Prakash Sharma requesting to open an account in the name of Jai Sai Motors.
Further PW9 Manoj stated that he has signed as an introducer of Om Prakash Sharma in the said account opening form.
NAVJEEVAN VELVET ACCOUNT NO. 3516 AT OBC BANK, SARAI KHWAJA, FARIDABAD.
PW16 Vinod Rathi, Sales Executive in Navjeevan Velvet deposed that his company does not have any concern with account bearing no. 3516. He further deposed that his company has business dealings with the complainant company.
Further PW5 Sh. A.K. Sharma, Sr. Manager of OBC Bank has proved the original account opening form of the account bearing no. 3516 in the name of Jai Sai Motors which is Ex. PW5/A5 perusal of which shows that the said form was filled up by accused Om Prakash Sharma requesting to open an account in the name of Navjeevan Velvet.
Further PW14 Rajkumar Gupta stated that he has signed as an introducer of Om Prakash Sharma in the said account opening form.27
R.K. FABRICS ACCOUNT NO. 5382 AT CANARA BANK, NIT BRANCH, FARIDABAD.
PW7 Yograj Gandhi from R.K. Fabrics deposed that their company has no concern with the current account no. 5382 with Canara Bank, NIT Branch Faridabad. He further deposed that his company has business dealings with the complainant company.
PW4 J.L. Dhera, Manager Canara Bank from deposed that account no. 5382 was opened with NIIT Branch, Faridabad by the accused Om Prakash Sharma only.
Further PW6 S. Ramalingum, Manager Canara Bank proved the original account opening form of the account bearing no. 5382 in the name of RK Fabrics which is Ex. PW4/A1 perusal of which shows that the said form was filled up by accused Om Prakash Sharma requesting to open an account in the name of RK Fabrics.
Further PW10 Kanta Arora stated that he has signed as an introducer of Om Prakash Sharma in the said account opening form.
17. It is further pertinent to state in here that in the statement u/s 313 CrPC accused Dinesh Sharma has admitted the fact that the said accounts were opened by his father namely Om Prakash Sharma (since deceased). He further admitted the fact that an amount of Rs. 12,62,150 was cleared from the account no. 6228 of M/s RGC Industries Ltd. from the account no. 5328 at Canara Bank, NIT Branch Faridabad, operated by coaccused Om Prakash Sharma, amount of Rs. 11,37,083 from 28 account no. 3516 at Sarai Khwaja Faridabad being operated by co accused Om Prakash Sharma and amount of Rs. 3,41,582/ from account no. 3176 at Sarai Khwaja Faridabad operated by coaccused Om Prakash Sharma.
18. Prosecution has further examined one Jai Chand as PW15, Clerk, Dist. Registrar Firm and Societies, Faridabad who deposed that as per their records no firm by the name of M/s R.K. Fabric, Navjeevan Velvet and M/s Jai Sai Motors is registered under Indian Partnership Act with their office from January 2004.
19. In light of the abovesaid evidences so placed on record, prosecution has able to prove that :
a) that accused Dinesh Sharma used to work as accountant in the complainant's company.
b) Complainant company has dealings with R.K. Fabrics, R.R. Textiles, Jai Sai Motors and Navjeevan Velvet.
c) That account no. 3176 in the name of Jai Sai Motors at OBC Bank Sarai Khwaja Faridabad, account no. 3516 in the name of Navjeevan Velvet at OBC Bank Sarai Khwaja Faridabad and account no.
5318 in the name of RK Fabrics at Canara Bank NIIT Branch, Faridabad were opened and operated by accused Om Prakash (since deceased).
d) That no partnership firm in the name of RK Fabrics, RR Textiles and Navjeevan Velvet was registered with the authorities at Faridabad.
e) That RK Fabrics, RR Textiles and Navjeevan Velvet have no concern with the abovesaid accounts.
2920. It is further upon the prosecution to prove that both the accused persons, in furtherance of their common intention, used to deposit the cheques of complainant company i.e. RGC Industries Ltd. and used to get the abovesaid cheques cleared from the abovesaid fake accounts opened and operated by accused Om Prakash Sharma.
21. As discussed above, accused Dinesh Sharma had admitted in his statement u/s 313 CrPC that the cheques of the complainant company were deposited in above stated 3 fake accounts and subsequently the amount was withdrawn from the said accounts.
Be that as it may, in order to prove the fact that the cheques of RGC Industries were deposited in the said account and were subsequently encashed thereof, the prosecution has examined Sh. J.L. Dhera who was working as Manager with Canara Bank, NIIT Faridabad Haryana who during the course of his deposition stating that he handed over 6 cheque deposit slips of 6 different cheques which were cleared from account no. 6228 Canara Bank, Nehru Place Branch, the account of RGC Ltd. Further IO during the course of his testimony have stated that he have received cheques used to deposit and withdraw money in the said fake accounts being opened and operated by accused Om Prakash Sharma (since deceased).
As per the chargesheet following cheques of complainant co. i.e. RGC Industrial Ltd. account no. 6228 were deposited in the said fake accounts opened and operated by accused Om Prakash Sharma:
JAI SAI MOTORS ACCOUNT NO. 3176 AT OBC BANK SARAI 30 KHWAJA FARIDABAD.
Cheque No. Date Amount Exhibit 653847 15.05.2004 9565/60 PW1/J2 599413 14.07.2004 10005/60 PW1/J11 786306 14.07.2004 50002/80 599476 20.07.2004 10005/60 PW1/J13 599466 20.07.2004 10005/60 PW1/J12 599563 13.07.2004 10005/60 PW1/J14 599688 12.08.2004 10630/40 PW1/J15 786340 25.08.2004 5312/20 PW1/K11 598820 26.04.2004 10630/40 PW1/J17 598855 31.08.2004 10630/40 PW1/J18 786344 31.08.2004 5315/20 PW1/K12 598856 31.08.2004 10630/40 PW1/J19 768094 04.11.2004 10630/40 PW1/J22 693941 20.11.2004 11563/20 PW1/J23 693990 26.11.2004 11563/20 PW1/J24 694703 02.12.2004 11563/20 PW1/J25 332616 02.12.2004 5781/60 PW1/K15 694246 18.12.2004 11563/20 PW1/J26 289905 15.03.2005 11563/20 PW1/J28 667144 09.04.2005 12416/80 PW1/J30 667216 16.04.2005 12416/80 PW1/J31 519749 24.03.2005 5781/60 PW1/K17 653939 25.05.2004 9565/60 PW1/J3 694453 06.01.2005 11563/20 PW1/J27 667043 11.04.2005 12416/80 PW1/J29 667357 06.05.2005 12416/80 PW1/J32 598854 31.08.2004 10630/40 31 654088 05.06.2004 9565/60 347272 10.06.2004 4782/80 PW1/K5 654209 14.06.2004 9565/60 PW1/J6 654259 19.06.2004 10005/60 PW1/J7 347285 19.06.2004 5002/80 PW1/K6 654290 21.06.2004 10005/60 PW1/J8 347286 21.06.2004 5002/80 PW1/K7 347288 21.06.2004 5002/80 PW1/K9 654292 21.06.2004 10005/60 PW1/J9 599313 02.07.2004 10005/60 PW1/J10 599740 18.08.2004 10630/40 PW1/J16 599110 06.10.2004 10630/40 PW1/J20 654598 16.04.2004 9565/60 PW1/J1 R.K. FABRICS ACCOUNT NO. 5382 AT CANARA BANK, NIT BRANCH, FARIDABAD. Cheque No. Date Amount Exhibit 698327 06.11.2003 9,916/ PW1/G2 564336 20.01.2004 24,870/ PW1/G1 653867 16.05.2004 4,16,320/ PW1/G5 654285 21.06.2004 1,20,000/ PW1/G7 654282 21.06.2004 50,000/ PW1/G6 694082 02.12.2004 1,00,000/ PW1/G9 698631 11.12.2003 2,77,134/ PW1/G3 564423 11.03.2004 1,98,910/ PW1G4 599380 10.07.2004 40,000/ PW1/G8 599501 27.07.2004 25,000/ PW1/G
NAVJEEVAN VELVET ACCOUNT NO. 3516 AT OBC BANK, SARAI 32 KHWAJA, FARIDABAD.
Cheque No. Date Amount Exhibit 586430 05.07.2004 3,50,000/ PW1/M1 768040 01.11.2004 2,92,311/ PW1/M2 694441 01.01.2005 50,000/ PW1/M3 667291 28.04.2005 3,94,772/ PW1/M5
It is pertinent to state in here that the fact that the abovesaid cheques pertains to the account of complainant company and same were deposited in the said fake accounts opened and operated by accused Om Prakash Sharma (since deceased) was never disputed.
22. Prosecution has further placed on record the cheques so received by the IO from the abovesaid fake accounts as well as statement of account of:
a) account bearing no. 5382 in the name of M/s R.K. Fabrics at Canara Bank, Nehru Ground, Faridabad for the period 11.02.2004 till 02.12.2005,
b) account bearing no. 3176 in the name of M/s Jai Sai Motors at OBC Bank, Sarai Khwaja, Faridabad for the period 01.01.2004 till 07.02.2005 and
c) account bearing no. 3516 in the name of M/s Navjeevan Velvet at OBC Bank, Sarai Khwaja, Faridabad for the period 01.01.2004 till 07.02.2005 Ex. PW5/A8 to Ex. PW5/A14.
Statement of account no. 3176 and 3516 were proved by Sh. A.K. Sharma, Sr. Manager, OBC Bank who deposed as PW5.
Prosecution has further placed on record statement of account 33 bearing no. 6228 in the name of M/s RGC Industries Ltd. at Canara Bank, Nehru Place Delhi from period 01.01.2004 to 10.05.2005.
23. Perusal of the said statement of account as well as cheques which are stated to have been issued by the complainant company in favour of RK Fabrics, Jai Sai Motors and Navjeevan Velvet reveals that the above said cheques were deposited in the abovesaid fraud/fake accounts opened in the name of said companies by accused Om Prakash Sharma (since deceased) and further the said amount was withdrawn from the said accounts.
24. As such prosecution has able to show beyond reasonable doubts that the cheques alleged to be issued by the complainant company in favour of its dealers / clients namely RK Fabrics, Jai Sai Motors and Navjeevan Velvet were deposited in the abovesaid accounts which were being opened and operated by accused Om Prakash Sharma (since deceased) and thereafter money was withdrawn from the said accounts.
25. It is further upon the prosecution to prove that said act was done by the accused persons in furtherance of their common intention. It is stated by the accused Dinesh Sharma in his statement u/s 313 CrPC that he has no concerned with the abovesaid accounts and that same were opened and operated by his father and he has separate dealings with the complainant.
No evidence with regard to the same has been brought forth by the accused person. There is nothing placed on record by the accused to 34 prove or even to suggest that accused Om Prakash Sharma (since deceased) has any concern with complainant company or complainant. Further it is proved by the prosecution that the accused Dinesh Sharma was working as Chief Accountant in the company of the complainant.
Further it is proved by the prosecution that the abovesaid accounts were opened in the name of the companies with which the complainant company is having dealings with. It is further proved by the prosecution that cheques issued by the complainant, in the name of abovesaid companies with which complainant company was having dealing with, were deposited in the abovesaid fake accounts opened and operated by coaccused Om Prakash Sharma.
In such circumstances, it can be said that the accused Dinesh Sharma was working in furtherance of common intention alongwith his father Om Prakash Sharma (since deceased) as there was no occasion for Om Prakash Sharma, who has no concern with the complainant company, to be aware of the clients or dealers of the complainant company. On the other hand accused Dinesh Sharma being Chief Accountant in the complainant company would have been well aware about the clients / dealers of the complainant company. Further accused Dinesh Sharma, in the capacity of accountant in the complainant company has every occasion to obtain cheques in the name of Jai Sai Motors, Navjeevan Velvet and R.K. Fabrics. As such, it can be said that the information regarding the clients / dealers i.e. RK Fabrics, Jai Sai Motors and Navjeevan Velvet was passed over by the accused Dinesh Sharma to his father Om Prakash Sharma who got opened the fake accounts in the name of abovesaid 3 companies and further accused 35 Dinesh Sharma who was working as a Chief Accountant in the complainant company used to obtain the cheques in the name of abovesaid clients / dealers i.e. RK Fabrics, Jai Sai Motors and Navjeevan Velvet which were subsequently deposited in the abovesaid fake accounts from which the money was withdrawn.
26. It has been alleged by the complainant that the accused has forged his signatures on cheque bearing no. 564423 Ex. PW1/G4. With regard to the said allegation, it is pertinent to state in here that the said cheque was never sent to FSL for comparison of signatures with the specimen signatures of accused persons so obtained by the IO.
In view of the same, the prosecution has failed to prove that accused Dinesh Sharma has made forged signatures upon the cheque and misused the same.
27. Considering the abovestated facts, it is proved by prosecution that accused Dinesh Sharma and Om Prakash Sharma (since deceased) in furtherance of their common intention have opened 3 fake accounts in the name of dealers of the complainant company i.e. Jai Sai Motors Account No. 3176 at OBC Bank Sarai Khwaja Faridabad, R.K. Fabrics Account No. 5382 at Canara Bank, NIT Branch, Faridabad & Navjeevan Velvet Account No. 3516 at OBC Bank, Sarai Khwaja, Faridabad and the accused Dinesh Sharma being accountant with the complainant company obtained the cheques from the complainant in the name of said dealers and further deposited the cheques of the complainant company in the said fake account and subsequently withdraw the money from the same.
36As such accused Dinesh Sharma stands convicted for the offence punishable u/s 420/34 IPC.
Further considering the fact that ledger account of the complainant company has been manipulated by accused Dinesh Sharma, he stands convicted for the offence punishable u/s 468/471 IPC Further considering the fact that the accused Dinesh Sharma being employed with the complainant company at the post of Accountant has committed criminal breach of trust by obtaining the cheques from the complainant in the name of the clients / dealers and by depositing the same in some other account operated by coaccused Om Prakash Sharma and further considering the fact that accused Dinesh Sharma manipulate the ledger books of the complainant company, accused Dinesh Sharma stands convicted for the offence u/s 408/34 IPC.
ANNOUNCED IN OPEN COURT (ANUBHAV JAIN)
Today i.e. 25.04.2018 METROPOLITAN MAGISTRATE02
SOUTHEAST, SAKET COURTS,
NEW DELHI
Present judgment consisted of 36 pages and each page bears my signatures.
(ANUBHAV JAIN) METROPOLITAN MAGISTRATE02 SOUTHEAST, SAKET COURTS, NEW DELHI