Karnataka High Court
S Subramanian vs State Cbi Police on 15 April, 2026
Author: M.G.S. Kamal
Bench: M.G.S. Kamal
-1-
NC: 2026:KHC:21067
CRL.A No. 999 of 2011
C/W CRL.A No. 1000 of 2011
CRL.A No. 1001 of 2011
HC-KAR AND 1 OTHER
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 15TH DAY OF APRIL, 2026
BEFORE
THE HON'BLE MR. JUSTICE M.G.S. KAMAL
CRIMINAL APPEAL NO. 999 OF 2011 (C)
C/W
CRIMINAL APPEAL NO. 1000 OF 2011 (C)
CRIMINAL APPEAL NO. 1001 OF 2011 (C)
CRIMINAL APPEAL NO. 1002 OF 2011 (C)
IN CRL.A No. 999/2011
BETWEEN:
S SUBRAMANIAN
S/O LATE SHIVARAMKRISHNA
AGED ABOUT 57 YEARS,
WORKING AS SENIOR MANAGER
INDIAN OVERSEAS BANK,
REGIONAL OFFICE NAGAPATNAM,
Digitally signed TAMILNADU, R/AT NO.5,
by SUMA B N SIRNIVASILLUM
Location: HIGH
COURT OF CO-OPERATIVE COLONY VILAMAL
KARNATAKA TIRUVARUR, TAMILNADU DISTRICT.
...APPELLANT
(BY SRI. ANTONY IGNATIUS M.J.,ADVOCATE FOR
SMT. JANANI K.H., ADVOCATES)
AND:
STATE CBI POLICE
REPRESENTED BY S P P
HIGH COURT BUILDING
BANGALORE.
...RESPONDENT
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NC: 2026:KHC:21067
CRL.A No. 999 of 2011
C/W CRL.A No. 1000 of 2011
CRL.A No. 1001 of 2011
HC-KAR AND 1 OTHER
(BY SRI. RAHUL KRISHNA REDDY.,ADVOCATE FOR
SRI. P. PRASANNA KUMAR., ADVOCATES)
THIS CRL.A. IS FILED U/S.374(2) CR.P.C PRAYING TO
SET ASIDE THE ORDER DATED 02.09.2011 PASSED BY THE
XXXII ADDL. CITY CIVIL AND S.J., AND SPL.JUDGE FOR CBI
CASES, BANGALORE IN SPL.CC.NO.06/07 - CONVICTING THE
APPELLANT/ACCUSED NO.1 FOR THE OFFENCE P/U/S 120(b)
R/W 420, 409, 418 IPC AND OFFENCE P/U/S 13(1)(d) R/W
13(2) OF PREVENTION OF CORRUPTION ACT, 1988. AND THE
APPELLANT/ACCUSED IS SENTENCED UNDERGO S.I. FOR ONE
YEAR FOR THE OFFENCE P/U/S 120B OF IPC. AND ETC.
IN CRL.A NO. 1000/2011
BETWEEN:
S SUBRAMANIAN
S/O LATE SHIVARAMKRISHNA
AGED ABOUT 57 YEARS,
WORKING AS SENIOR MANAGER
INDIAN OVER SEAS BANK,
REGIONAL OFFICE NAGAPATNAM,
TAMILNADU, R/AT NO.5,
SIRNIVASILLUM
CO-OPERATIVE COLONY VILAMAL
TIRUVARUR,
TAMILNADU DISTRICT.
...APPELLANT
(BY SRI. ANTONY IGNATIUS M.J.,ADVOCATE FOR
SMT. JANANI K.H., ADVOCATES)
AND:
STATE CBI POLICE
REPRESENTED BY S P P
HIGH COURT BUILDING
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NC: 2026:KHC:21067
CRL.A No. 999 of 2011
C/W CRL.A No. 1000 of 2011
CRL.A No. 1001 of 2011
HC-KAR AND 1 OTHER
BANGALORE.
...RESPONDENT
(BY SRI. RAHUL KRISHNA REDDY.,ADVOCATE FOR
SRI. P. PRASANNA KUMAR., ADVOCATES)
THIS CRL.A. IS FILED U/S.374(2) CR.P.C PRAYING TO
SET ASIDE THE ORDER DATED:02.09.2011 PASSED BY THE
XXXII ADDL. CITY CIVIL AND S.J., AND SPL.JUDGE FOR CBI
CASES, BANGALORE IN SPL.CC.NO.07/07 - CONVICTING THE
APPELLANT/ACCUSED NO.1 FOR THE OFFENCE P/U/S 120(b)
R/W 420, 418, 409 IPC AND OFFENCE P/U/S 13(1)(d) R/W
13(2) OF PREVENTION OF CORRUPTION ACT, 1988.AND THE
APPELLANT/ACCUSED IS SENTENCED UNDERGO S.I. FOR ONE
YEAR FOR THE OFFENCE P/U/S 120B OF IPC. AND ETC.
IN CRL.A NO. 1001/2011
BETWEEN:
S. SUBRAMANIAN
S/O LATE SHIVARAMKRISHNA
AGED ABOUT 57 YEARS,
WORKING AS SENIOR MANAGER
INDIAN OVER SEAS BANK,
REGIONAL OFFICE NAGAPATNAM,
TAMILNADU, R/AT NO.5,
SIRNIVASILLUM
CO-OPERATIVE COLONY VILAMAL
TIRUVARUR,
TAMILNADU DISTRICT.
...APPELLANT
(BY SRI. ANTONY IGNATIUS M.J.,ADVOCATE FOR
SMT. JANANI K.H., ADVOCATES)
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NC: 2026:KHC:21067
CRL.A No. 999 of 2011
C/W CRL.A No. 1000 of 2011
CRL.A No. 1001 of 2011
HC-KAR AND 1 OTHER
AND:
STATE CBI POLICE
REPRESENTED BY P P
HIGH COURT BUILDING
BANGALORE.
...RESPONDENT
(BY SRI. RAHUL KRISHNA REDDY.,ADVOCATE FOR
SRI. P. PRASANNA KUMAR., ADVOCATES)
THIS CRL.A. IS FILED U/S.374(2) CR.P.C PRAYING TO SET
ASIDE THE ORDER DATED:02.09.2011 PASSED BY THE XXXII
ADDL. CITY CIVIL AND S.J., AND SPL.JUDGE FOR CBI CASES,
BANGALORE IN SPL.CC.NO.08/07 - CONVICTING THE
APPELLANT/ACCUSED NO.1 FOR THE OFFENCE P/U/S 120(b)
R/W 420, 418, 409 IPC AND OFFENCE P/U/S 13(1)(d) R/W
13(2) OF PREVENTION OF CORRUPTION ACT, 1988. AND THE
APPELLANT/ACCUSED IS SENTENCED UNDERGO S.I. FOR ONE
YEAR FOR THE OFFENCE P/U/S 120B OF IPC AND ETC.
IN CRL.A NO. 1002/2011
BETWEEN:
S. SUBRAMANIAN
S/O LATE SHIVARAMKRISHNA
AGED ABOUT 57 YEARS,
WORKING AS SENIOR MANAGER
INDIAN OVER SEAS BANK,
REGIONAL OFFICE NAGAPATNAM,
TAMILNADU, R/AT NO.5,
SIRNIVASILLUM
CO-OPERATIVE COLONY VILAMAL
TIRUVARUR,
-5-
NC: 2026:KHC:21067
CRL.A No. 999 of 2011
C/W CRL.A No. 1000 of 2011
CRL.A No. 1001 of 2011
HC-KAR AND 1 OTHER
TAMILNADU DISTRICT.
...APPELLANT
(BY SRI. ANTONY IGNATIUS M.J.,ADVOCATE FOR
SMT. JANANI K.H., ADVOCATES)
AND:
STATE CBI POLICE
REPRESENTED BY S P P
HIGH COURT BUILDING
BANGALORE.
...RESPONDENT
(BY SRI. RAHUL KRISHNA REDDY.,ADVOCATE FOR
SRI. P. PRASANNA KUMAR., ADVOCATES)
THIS CRL.A. IS FILED U/S.374(2) CR.P.C PRAYING TO
SET ASIDE THE ORDER DATED:2.9.11 PASSED BY THE XXXII
ADDL. CITY CIVIL AND S.J., AND SPL.JUDGE FOR CBI CASES,
BANGALORE IN SPL.CC.NO.09/07 - CONVICTING THE
APPELLANT/ACCUSED NO.1 FOR THE OFFENCE P/U/S 120(b)
R/W 420, 418, 409 IPC AND OFFENCE P/U/S 13(1)(c) AND
(d) R/W 13(2) OF PREVENTION OF CORRUPTION ACT,
1988.AND THE APPELLANT/ACCUSED IS SENTENCED
UNDERGO S.I. FOR ONE YEAR FOR THE OFFENCE P/U/S 120B
OF IPC. AND ETC.
THESE APPEALS, COMING ON FOR FURTHER HEARING,
THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE M.G.S. KAMAL
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NC: 2026:KHC:21067
CRL.A No. 999 of 2011
C/W CRL.A No. 1000 of 2011
CRL.A No. 1001 of 2011
HC-KAR AND 1 OTHER
ORAL JUDGMENT
Common appellant namely, Sri. S Subramanian who was working as a Senior Manager of Indian Overseas Bank, Regional Office, K.R.Mohalla branch, Mysore is before this Court being aggrieved by the judgment of conviction and order of sentence dated 02.09.2011 on the file of XXXII Additional City Civil and Sessions Judge and Special Judge for CBI Cases, Bangalore (CCH-34), passed in Special CC No.6/2007, Special CC No.7/2007, Special CC No.8/2007, Special CC No.9/2011, whereby the trial Court has passed the following order;
"Acting under Section 235 (2) Cr.PC is hereby hold that A.1 to A.3 are guilty for the offence punishable U/Sec.120(b) r/w 420, 409, 418 IPC, besides A.1 found guilty for the offence punishable U/Sec.13(1)(d) r/w 13(2) of Prevention of Corruption Act 1988. The sentence on the above offences will be passed on hearing the accused as provided U/Sec.235 (2) Cr.P.C.
ORDER REGARDING SENTENCE.
1) The accused No.1 to 3 are convicted and sentenced to undergo simple imprisonment for one year for the offence punishable U/s 120B of IPC.
2) The accused No.1 to 3 are convicted and sentenced to undergo SI for one year for the offence punishable U/s 420 IPC and shall pay fine of Rs.10,000/- each and in default of fine, they shall under go simple imprisonment for 6 months.
3) The accused No.1 to 3 are convicted and sentenced to undergo SI for one year for the -7- NC: 2026:KHC:21067 CRL.A No. 999 of 2011 C/W CRL.A No. 1000 of 2011 CRL.A No. 1001 of 2011 HC-KAR AND 1 OTHER offence punishable U/s 418 IPC and shall pay fine of Rs.10,000/- each and in default of fine, they shall under go simple imprisonment for 6 months.
4) The accused No.1 to 3 are convicted and sentenced to undergo SI for one year for the offence punishable U/s 409 IPC and shall pay fine of Rs.10,000/- each and in default of fine, they shall under go simple imprisonment for 6 months.
5) For the offence punishable U/s 13(2) r/w 13(1)(c) & (d) of Prevention of Corruption Act 1988, the accused No.1 shall undergo SI for one year and shall also pay fine of Rs.10,000/- and in default of payment of fine, he shall undergo simple imprisonment for 6 months.
It is further ordered that the substantive sentences shall run concurrently. The bail bonds of the accused Nos. 1 to 3 are stand cancelled.
Issue copy of the judgment to the accused Nos. 1 to 3".
2. Facts of case in Crl.A.No.999/2011 (Special CC No.6/2007) is that the appellant while working as a manager of Indian Overseas Bank, K.R.Mohalla Branch, Mysore had allegedly entered into criminal conspiracy with accused No.2-Y. S. Rameshappa, proprietor of M/s. Sandhya Shree Transport Services, in the matter of disbursal of credit facilities, with an intention to cheat the bank and in furtherance thereof fraudulently allowed drawing of Rs.23,88,000/- in the current account held by said M/s. Sandhya Shree Transport Services -8- NC: 2026:KHC:21067 CRL.A No. 999 of 2011 C/W CRL.A No. 1000 of 2011 CRL.A No. 1001 of 2011 HC-KAR AND 1 OTHER belonging to one Y. S. Rameshappa, without sanctioning any credit limit in the said account, thereby causing the bank loss in a sum of Rs.22,96,000/-. Accordingly, a case in Crime No. RC 25(A)/2005 came to be filed for the offences punishable under Section 120B read with Section 420, 409 and 418 of IPC and Section 13(2) read with Section 13(1)(c) and (d) of Prevention of Corruption Act, 1988.
3. After the investigation, Sanction order was passed. Charge sheet was filed. Charges were framed. Since the appellant- accused pleaded not guilty, sought to be tried. Matter was taken up for trial.
4. Respondent-CBI, which had investigated the matter, examined 13 witnesses as PW1 to PW13 and exhibited 145 documents marked as Ex.P1 to Ex.P145. On behalf of the accused, 15 documents were marked as Ex.D1 to Ex.D15.
5. The trial Court framed the points for consideration and on appreciation of the evidence proceeded to pass the order as noted above.
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NC: 2026:KHC:21067 CRL.A No. 999 of 2011 C/W CRL.A No. 1000 of 2011 CRL.A No. 1001 of 2011 HC-KAR AND 1 OTHER
6. Crl.A.No.1000/2011 arise out of the judgment of conviction and order on sentence as noted above passed in Special CC No.7/2007, wherein it is alleged that the appellant herein while working as a Branch Manager of Indian Overseas Bank, Mysore, had entered into criminal conspiracy with accused No.2-G. Ravi, proprietor of M/s G.R. Travels and Transports to cheat the Bank by permitting accused No.2 in drawing of Rs.60,71,000/- in cash credit. The accused had also involved in manipulating the accounts bringing down the debit balance, thereby have caused loss of Rs.52,91,000/- to the Bank. Accordingly, a case in Crime No.RC 25(A)/2005 came to be filed for the offences punishable under Section 120B read with Sections 420, 409 and 418 of IPC and Section 13(2) read with Section 13(1)(c) and (d) of Prevention of Corruption Act, 1988.
7. Respondent-CBI examined 16 witnesses marked as PW1 to PW16 and exhibited 151 documents marked as Ex.P1 to Ex.P151. On behalf of the accused persons, 401 documents are marked as Ex.D1 to ExD.401. The trial Court, by the impugned
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NC: 2026:KHC:21067 CRL.A No. 999 of 2011 C/W CRL.A No. 1000 of 2011 CRL.A No. 1001 of 2011 HC-KAR AND 1 OTHER judgment of conviction and order on sentence, sentenced the appellant as noted above.
8. Crl.A.No.1001/2011 arises on the Special CC No.08/2007. Allegation in the said case is that, appellant- accused while working as a Branch Manager of Indian Overseas Bank, K. R. Mohalla, Mysore, entered into criminal conspiracy with accused No.2-A. S. Sahinatha the proprietor of M/s. Raja Enterprises, by allowing him to withdraw the money in excess of sanction limit in a sum of Rs.18,45,000/- thereby causing loss of Rs.18,13,000/- to the Bank. Accordingly, a case in Crime No.RC 25(A)/2005 came to be filed for the offences punishable under Section 120B read with Section 420, 409 and 418 of IPC and Section 13(2) read with Section 13(1)(c) and
(d) of Prevention of Corruption Act, 1988. Charge sheet is filed.
9. Respondent-CBI examined as many as 11 witnesses marked as PW.1 to PW.11 and exhibited 136 documents marked as Ex.P1 to Ex.P136. One document has been marked on behalf of the accused as Ex.D1. The trial Court on the aforesaid evidence passed judgment of conviction and order on sentence as noted above.
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NC: 2026:KHC:21067
CRL.A No. 999 of 2011
C/W CRL.A No. 1000 of 2011
CRL.A No. 1001 of 2011
HC-KAR AND 1 OTHER
10. Crl.A.No.1002/2011 arising out of Special CC
No.9/2007. Allegation against the appellant is that he, in conspiracy with accused No.2-M. L. Harsha, proprietor of M/s Genius Industries Services had permitted withdrawal of the amount causing loss of Rs.16,51,000/- to the Bank. Resulting in a case in Crime No.RC 25(A)/2005 came to be filed for the offences punishable under Section 120B read with Section 420, 409 and 418 of IPC and Section 13(2) read with Section 13(1)(c) and (d) of Prevention of Corruption Act, 1988. Charge sheet was filed.
11. Respondent -CBI examined 12 witnesses and exhibited 94 documents as Ex.P1 to Ex.P94. 9 documents have been marked on behalf of the accused as DW.1 to DW.9. The Trial Court has passed the above order. Being aggrieved by the above judgment of conviction and order on sentence, accused No.1- appellate is before this Court.
12. It is appropriate to note before adverting to the submission of the learned counsel for the appellant that the private parties who were arraigned as accused No.2 in those
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NC: 2026:KHC:21067
CRL.A No. 999 of 2011
C/W CRL.A No. 1000 of 2011
CRL.A No. 1001 of 2011
HC-KAR AND 1 OTHER
cases had also filed appeals in Crl.A.No.943/2011 c/w
Crl.A.Nos.970/2011, 990/2011, 991/2011 and 1011/2011
before this Court. This Court by order dated 22.01.2025 allowed those appeals in part and has directed to maintain conviction of the appellants therein for the offences punishable in Sections 120B, 420, 418 and 409 of IPC and modified the sentence of imprisonment by directing each of the appellants therein to pay enhanced fine of Rs.1,00,000/- each and disposed of the appeals accordingly.
13. These appeals are by accused No.1, who was working as a Senior Branch Manager, K.R.Mohalla, Mysore at the relevant point in time, apprehensive of adverse impact of his pleading guilty, he had sought to contest the matter, accordingly, these matters were separated and taken up for final hearing.
14. Learned counsel for the appellant taking this Court through the records at the outset submitted;
(a) that alleged incident of withdrawal of amount by the accused No.2 in excess of the credit limit have taken place on
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NC: 2026:KHC:21067 CRL.A No. 999 of 2011 C/W CRL.A No. 1000 of 2011 CRL.A No. 1001 of 2011 HC-KAR AND 1 OTHER and after 05.08.2005, the period at which the appellant No.1 was not in charge of the said bank.
(b) that appellant was working as a manager between the period 01.06.2002 to 05.08.2005 on which date he was relieved and transferred to main branch.
(c) Further taking this Court to the documents produced by the respondent- CBI, he submitted that documents more particularly marked through PW2 who was the Senior Manager of the branch in Special CC Nos.06/2007 and 07/2007 and 9/2007 do not form part of the records.
(d) that trial Court after paragraph 39 of the impugned judgments has referred to the documents which are not part of the records and has arrived at the finding and conclusion holding that the appellant being guilty of negligent and misappropriation of funds on the basis of non-existing material evidence.
(e) that even the documents which are marked through DW1 in these cases indicate the withdrawal of the amount were made after the appellant having left the branch.
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NC: 2026:KHC:21067 CRL.A No. 999 of 2011 C/W CRL.A No. 1000 of 2011 CRL.A No. 1001 of 2011 HC-KAR AND 1 OTHER
(f) He submits though the exhibits mentioned in Spl.CC No.8/2007, subject matter of Criminal Appeal No. 1001/2011 are available on record, they do not pertain to the said case. That the allegation in the said case is of over withdrawing of the amount by certain G.R.Travels and the documents subject matter of the said proceedings pertaining to one M/s Sandhya Travels. Therefore, he submits not only there is serious error in marking of the documents but also wrong application of mind and appreciation of the documentary evidence in the matter.
(g) that the impugned judgment of conviction and order of sentence suffers from serious illegalities, infirmities, irregularities and therefore requires to be interfered and set aside.
(h) He has also submitted synopsis/chart giving details of the exhibits which though purportedly marked through PW2 are not available on record.
Hence, he submits that the judgment of conviction and order on sentence passed by the trial Court cannot be sustained. Hence, seeks for allowing of these appeals.
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NC: 2026:KHC:21067 CRL.A No. 999 of 2011 C/W CRL.A No. 1000 of 2011 CRL.A No. 1001 of 2011 HC-KAR AND 1 OTHER
15. Learned counsel appearing for the respondent-CBI though justifies the order passed by the trial Court, is not able to point out the documentary evidence marked through PW2 as they are not available on record. However, he submits the documents which are marked through the witnesses in Spl.CC No.8/2017 subject matter of Criminal Appeal No.1000/2017 are available on record which are sufficient to sustain the conviction.
16. Heard and perused the records.
17. Perusal of the records in Spl.CC No.6/2007, subject matter of Criminal Appeal No.999/2011 indicate that the account has been opened on 14.07.2003. However, loan documents in the nature of letter of hypothecation-Exhibit P3, Letter of consent for disclosure of information to Cibil- Ex.P4, Consent cum authorization letter-Ex.P4(a), Guarantee for cash credit-Ex.P9, Letter of consent for disclosure-Ex.P6, Intimation to income tax department dated subsequent to 05.08.2005, The date on which the appellant was not working in the said branch of the bank. Similar is the situation in the case of
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NC: 2026:KHC:21067 CRL.A No. 999 of 2011 C/W CRL.A No. 1000 of 2011 CRL.A No. 1001 of 2011 HC-KAR AND 1 OTHER Special Case Nos.7/2007, 8/2007 and 9/2007 wherein the accounts are opened during this period. But the loan documents and withdrawal of amount were subsequent to him having been transferred from the said branch. As rightly pointed out by the learned counsel for appellant, these aspects of the matter has not been taken note of by the trial Court. Therefore when the appellant was not discharging his function as manager of the said branch, at the relevant point in time when the alleged over withdrawal of the amount has taken place, there is no justification in fastening the liability on the appellant for misdeeds if any that have taken place after he having left the branch.
18. The other aspect of the matter which is vehemently canvassed by learned counsel the appellant is the trial Court relying upon the documents to convict the appellants which are not subject matter of the proceedings at all.
19. Learned counsel brings to the notice of the Court the evidence recorded through PW2 through whom certain documents have been purportedly marked in the evidence. The
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NC: 2026:KHC:21067 CRL.A No. 999 of 2011 C/W CRL.A No. 1000 of 2011 CRL.A No. 1001 of 2011 HC-KAR AND 1 OTHER documents which are marked through the said witness PW2 do not form part of any of these cases.
20. A chart/synopsis prepared by the learned counsel for the appellant is extracted hereunder for immediate perusal:
Crl. A No.999 of 2011 in Spl.CC No.6 of 2007 Sandya Shree Transport EXHIBIT - P SERIES Ex.P.1 Account Opening Form Ex.P.2 Specimen Signature Card Ex.P.3 Letter of Hypothecation Ex.P.4 Letter of Consent Ex.P.5 Letter of Guarantee Ex.P.6 Letter of Consent Ex.P.7 Security Delivery Letter Ex.P.8 Income Tax Return Ex.P.9 Order copy of VST Tillers & Traders Ltd.
Ex.P.10 Order copy of VST Tillers & Traders Ltd.
Ex.P.11 Order copy of VST Tillers & Traders Ltd.
Ex.P.12 Order copy of VST Tillers & Traders Ltd.
Ex.P.13 Order copy of VST Tillers & Traders Ltd.
Ex.P.14 Certificate of Registration. Ex.P.15 Allotment copy of Central Excise & Customs regarding STC Ex.P.16 Copy of License Issued by MCC,
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C/W CRL.A No. 1000 of 2011
CRL.A No. 1001 of 2011
HC-KAR AND 1 OTHER
Mysore.
Ex.P.17 Legal Opinion issued by S
Umesh,Adv.
Ex.P.18 Valuation Report of Immovable properties by H S Sheshagiri. Ex.P.19 Confirmation letter in form No.379. Ex.P.20 Allotment letter issued by MUDA Ex.P.21 Possession Certificate. Ex.P.22 Original Sale deed executed in favour of Manchamma.
Ex.P.23 Possession Certificate in favour of Hemavathamma.
Ex.P.24 Tax Paid Receipt of Manchamma Ex.P.25 Encumbrance Certificate Ex.P.26 Sanction advice by A2 and his wife. Ex.P.27 Guarantors Statement. Ex.P.28 Confirmation of Balance as on 11.08.2005.
Ex.P.29 Statement of Accounts from July 2003 to October 2005 Ex.P.30 Cheque Ex.P.31 Cheque Ex.P.32 Cheque Ex.P.33 Cheque Ex.P.34 Cheque Ex.P.35 Cheque Ex.P.36 Cheque Ex.P.37 Cheque Ex.P.38 Cheque Ex.P.39 Cheque Ex.P.40 Cheque
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C/W CRL.A No. 1000 of 2011
CRL.A No. 1001 of 2011
HC-KAR AND 1 OTHER
Ex.P.41 Cheque
Ex.P.42 Cheque
Ex.P.43 Cheque
Ex.P.44 Cheque
Ex.P.45 Cheque
Ex.P.46 Cheque
Ex.P.47 Cheque
Ex.P.48 Cheque
Ex.P.49 Cheque
Ex.P.50 Cheque
Ex.P.51 Cheque
Ex.P.52 Cheque
Ex.P.53 Cheque
Ex.P.54 Cheque
Ex.P.55 Cheque
Ex.P.56 Cheque
Ex.P.57 Cheque
Ex.P.58 Cheque
Ex.P.59 Cheque
Ex.P.60 Cheque
Ex.P.61 Cheque
Ex.P.62 Cheque
Ex.P.63 Cheque
Ex.P.64 Cheque
Ex.P.65 Cheque
Ex.P.66 Cheque
Ex.P.67 Cheque
Ex.P.68 Cheque
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NC: 2026:KHC:21067
CRL.A No. 999 of 2011
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HC-KAR AND 1 OTHER
Ex.P.69 Cheque
Ex.P.70 Cheque
Ex.P.71 Cheque
Ex.P.72 Cheque
Ex.P.73 Cheque
Ex.P.74 Cheque
Ex.P.75 Cheque
Ex.P.76 Cheque
Ex.P.77 Cheque
Ex.P.78 Cheque
Ex.P.79 Cheque
Ex.P.80 Cheque
Ex.P.81 Cheque
Ex.P.82 Cheque
Ex.P.83 Debit Voucher
Ex.P.84 Debit Voucher
Ex.P.85 Debit Voucher
Ex.P.86 Debit Voucher
Ex.P.87 Credit Challan
Ex.P.88 Credit Challan
Ex.P.89 Credit Challan
Ex.P.90 Application filed for sanction of credit limit.
Ex.P.91 On demand promissory note. Ex.P.92 Specimen Signature of of Pw1 Ex.P.93 Register of Cheque Book Ex.P.94 CAF-1 Statement Exhibit not found in Spl.CC/6/2007 Ex.P.95 Office copy of Objection Memo Exhibit not found in
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CRL.A No. 999 of 2011
C/W CRL.A No. 1000 of 2011
CRL.A No. 1001 of 2011
HC-KAR AND 1 OTHER
Spl.CC/6/2007
Ex.P.96 CAF-1 Statement Exhibit not found in
Spl.CC/6/2007
Ex.P.97 Office copy of Objection Memo Exhibit not found in
Spl.CC/6/2007
Ex.P.98 Office copy of Objection Memo Exhibit not found in
Spl.CC/6/2007
Ex.P.99 CAF-1 Statement Exhibit not found in
Spl.CC/6/2007
Ex.P.100 CAF-1 Statement Exhibit not found in
Spl.CC/6/2007
Ex.P.101 CAF-1 Statement Exhibit not found in
Spl.CC/6/2007
Ex.P.102 Office copy of Objection Memo Exhibit not found in
Spl.CC/6/2007
Ex.P.103 Office copy of Objection Memo Exhibit not found in
Spl.CC/6/2007
Ex.P.104 CAF-4 Statement Exhibit not found in
Spl.CC/6/2007
Ex.P.105 Office copy of Objection Memo Exhibit not found in
Spl.CC/6/2007
Ex.P.106 Office copy of Objection Memo Exhibit not found in
Spl.CC/6/2007
Ex.P.107 Office copy of Objection Memo Exhibit not found in
Spl.CC/6/2007
Ex.P.108 Office copy of Objection Memo Exhibit not found in
Spl.CC/6/2007
Ex.P.109 Letter to Indian Overseas Bank Exhibit not found in
Spl.CC/6/2007
Ex.P.110 Copy of General Instructions Exhibit not found in
pertaining to advances Spl.CC/6/2007
Ex.P.111 Booklet regarding Indian Overseas Exhibit not found in
Bank Officers & Official disciplinary Spl.CC/6/2007 and regulations 1976 Ex.P.112 Booklet dated:30.07.2004 Exhibit not found in Spl.CC/6/2007 Ex.P.113 Booklet dated:10.07.2001 Exhibit not found in
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C/W CRL.A No. 1000 of 2011
CRL.A No. 1001 of 2011
HC-KAR AND 1 OTHER
Spl.CC/6/2007
Ex.P.114 Booklet dated:19.12.2002 Exhibit not found in
Spl.CC/6/2007
Ex.P.115 Document regarding instruction for Exhibit not found in
the documentation. Spl.CC/6/2007
Ex.P.116 Letter to CBI dated 01.07.2006 Exhibit not found in
Spl.CC/6/2007
Ex.P.117 Internal Inspection Report dated Exhibit not found in
11.08.2005 Spl.CC/6/2007
Ex.P.118 Covering Letter Spl.CC No.7/2007
Ex.P.119 Investigation report dated
18.10.2005
Ex.P.120 Sanction Order
Ex.P.121 Opinion of AGEQD
Ex.P.122 Letter of AGEQD
Ex.P.123 Letter of reasons
Ex.P.124 Document S1 to S11 contains
Specimen Signature of A1
Ex.P.125 Document S12 to S25 contains Spl.CC.No.8/2007
Specimen Signature of A2
Ex.P.126 Document contains Specimen writing Spl.CC No.9/2007
of A2
Ex.P.127 Document S60 to S73 contains Spl.CC.No.7/2007
Specimen Signature of G Ravi Ex.P.128 Document S74 to S85 contains Spl.CC.No.7/2007 Specimen Signature of A3 Ex.P.129 Sale deed Ex.P.130 Seizure Memo Ex.P.131 Statement of Credit Account. Ex.P.132 Seizure Memo.
Ex.P.133 S/B Account Ex.P.134 S/B Account Ex.P.135 FIR
- 23 -
NC: 2026:KHC:21067
CRL.A No. 999 of 2011
C/W CRL.A No. 1000 of 2011
CRL.A No. 1001 of 2011
HC-KAR AND 1 OTHER
Ex.P.136 Search List
Ex.P,137 Inventory
Ex.P.138 Search List Spl.CC.No.7/2007
Ex.P.139 Search List Spl.CC.No.9/2007
Ex.P.140 Search List Spl.CC.No.9/2007
Ex.P.141 Search List Spl.CC.No.7/2007
Ex.P.142 Search List
Ex.P.143 Search List
Ex.P.144 Search List Spl.CC.No.7/2007
Ex.P.145 Search List Spl.CC.No.7/2007
Crl. A No.1000 of 2011 in Spl.C.C No.7 of 2007 G R Travel, G R Marketing and MM Associates EXHIBIT - P SERIES Ex.P.1 Account opening form of G R Travel Ex.P.2 Specimen Signature Card Ex.P.3 Annexure to account opening form Ex.P.4 Demand Promissory Note Ex.P.5 Hypothecation Letter Ex.P.6 Letter of confirmation Ex.P.7 Letter of Hypothecation Ex.P.8 Consent Letter Ex.P.9 Sale deed of C Hema Ex.P.10. Sale deed of A2 Ex.P.11 Valuation Report Ex.P.12 Legal Opinion of S Umesh. Ex.P.13 Copies of Insurance Policies
- 24 -
NC: 2026:KHC:21067 CRL.A No. 999 of 2011 C/W CRL.A No. 1000 of 2011 CRL.A No. 1001 of 2011 HC-KAR AND 1 OTHER Ex.P.14 Assessment of Income Tax Returns Ex.P.15 Cheque Ex.P.16 Cheque Ex.P.17 Cheque Ex.P.18 Cheque Ex.P.19 Cheque Ex.P.20 Cheque Ex.P.21 Cheque Ex.P.22 Cheque Ex.P.23 Cheque Ex.P.24 Cheque Ex.P.25 Cheque Ex.P.26 Cheque Ex.P.27 Cheque Ex.P.28 Cheque Ex.P.29 Cheque Ex.P.30 Cheque Ex.P.31 Cheque Ex.P.32 Cheque Ex.P.33 Cheque Ex.P.34 Cheque Ex.P.35 Cheque Ex.P.36 Cheque Ex.P.37 Cheque Ex.P.38 Cheque Ex.P.39 Cheque Ex.P.40 Cheque
- 25 -
NC: 2026:KHC:21067
CRL.A No. 999 of 2011
C/W CRL.A No. 1000 of 2011
CRL.A No. 1001 of 2011
HC-KAR AND 1 OTHER
Ex.P.41 Debit Voucher
Ex.P.42 Debit Voucher
Ex.P.43 Account Extract
Ex.P.44 Cheque
Ex.P.45 Cheque
Ex.P.46 Cheque
Ex.P.47 Cheque
Ex.P.48 Cheque
Ex.P.49 Account opening form of A2 Ex.P.50 Annexure of said form Ex.P.51 Specimen Signature Card. Ex.P.52 Project Report of A2 Ex.P.53 Cheque Ex.P.54 Cheque Ex.P.55 Cheque Ex.P.56 Cheque Ex.P.57 Cheque Ex.P.58 Cheque Ex.P.59 Cheque Ex.P.60 Cheque Ex.P.61 Credit Voucher Ex.P.62 Credit Challan Ex.P.63 Deposit Voucher Ex.P.64 Debit Voucher Ex.P.65 Statement of Accounts Ex.P.66 Credit Challan Ex.P.67 Credit Challan Ex.P.68 Credit Challan
- 26 -
NC: 2026:KHC:21067 CRL.A No. 999 of 2011 C/W CRL.A No. 1000 of 2011 CRL.A No. 1001 of 2011 HC-KAR AND 1 OTHER Ex.P.69 Credit Challan Ex.P.70 Deposit Voucher Ex.P.71 Deposit Voucher Ex.P.72 Cheque Ex.P.73 Cheque Ex.P.74 Statement of Accounts Ex.P.75 Current Account opening form Ex.P.76 Specimen Signature Card Ex.P.77 Cheque Ex.P.78 Cheque Ex.P.79 Statement of Accounts Ex.P.80 Balance Confirmation Ex.P.81 Application form for Credit Sanction Ex.P.82 Cheque and cash book.
Ex.P.83 Cheque Ex.P.84 Cheque Ex.P.85 Cheque Ex.P.86 Cheque Ex.P.87 Cheque return memo Ex.P.88 Cheque return memo Ex.P.89 Cheque Ex.P.90 Cheque Ex.P.91 Cheque Ex.P.92 Cheque Ex.P.93 Cheque Ex.P.94 Cheque Ex.P.95 Cheque
- 27 -
NC: 2026:KHC:21067
CRL.A No. 999 of 2011
C/W CRL.A No. 1000 of 2011
CRL.A No. 1001 of 2011
HC-KAR AND 1 OTHER
Ex.P.96 Cheque
Ex.P.97 Cheque
Ex.P.98 Cheque
Ex.P.99 Deposit Voucher
Ex.P.100 Cheque Return Memo Ex.P.101 Cheque Ex.P.102 Cheque Ex.P.103 Cheque Book Issue Register Ex.P.104 Cheque Book View Ex.P.105 Cheque Book View Ex.P.106 Seizure Memo Ex.P.107 Letter Ex.P.108 Cheque Return Memo Ex.P.109 Cheque Ex.P.110 CAF Statement Exhibit Not found in Spl.CC/7/2007 Ex.P.111 Office copy of Objection Memo Exhibit Not found in Spl.CC/7/2007 Ex.P.112 CAF Statement Exhibit Not found in Spl.CC/7/2007 Ex.P.113 Office copy of objection Memo Exhibit Not found in Spl.CC/7/2007 Ex.P.114 Office copy of objection Memo Exhibit Not found in Spl.CC/7/2007 Ex.P.115 Office copy of objection Memo Exhibit Not found in Spl.CC/7/2007 Ex.P.116 Office copy of objection Memo Exhibit Not found in Spl.CC/7/2007 Ex.P.117 Office copy of objection Memo Exhibit Not found in Spl.CC/7/2007 Ex.P.118 Office copy of objection Memo Exhibit Not found in Spl.CC/7/2007 Ex.P.119 Office copy of objection Memo Exhibit Not found in Spl.CC/7/2007 Ex.P.120 CAF-4 Statement Exhibit Not found in Spl.CC/7/2007 Ex.P.121 Office copy of Objection Memo Exhibit Not found in Spl.CC/7/2007 Ex.P.122 Office copy of objection Memo Exhibit Not found in Spl.CC/7/2007
- 28 -
NC: 2026:KHC:21067
CRL.A No. 999 of 2011
C/W CRL.A No. 1000 of 2011
CRL.A No. 1001 of 2011
HC-KAR AND 1 OTHER
Ex.P.123 Office copy of objection Memo Exhibit Not found in Spl.CC/7/2007
Ex.P.124 Office copy of objection Memo Exhibit Not found in Spl.CC/7/2007
Ex.P.125 Letter to the Indian Overseas Exhibit Not found in Spl.CC/7/2007
Bank
Ex.P.126 General instructions Exhibit Not found in Spl.CC/7/2007
pertaining to advances.
Ex.P.127 Booklet regarding IOB Officer Exhibit Not found in Spl.CC/7/2007
and official disciplinary
regulations
Ex.P.128 Booklet dated:30.07.2004 Exhibit Not found in Spl.CC/7/2007
Ex.P.129 Booklet dated:10.07.2001 Exhibit Not found in Spl.CC/7/2007
Ex.P.130 Booklet dated:19.12.2002 Exhibit Not found in Spl.CC/7/2007
Ex.P.131 Document regarding Exhibit Not found in Spl.CC/7/2007
instructions for documentation Ex.P.132 Letter dated 01.07.2006 to Exhibit Not found in Spl.CC/7/2007 CBI Ex.P.133 Internal Inspection Report Spl.CC/8/2007 and Spl.CC/9s/2007 Ex.P.134 Covering Letter Ex.P.135 Report Spl.CC/6/2007 Ex.P.136 Sanction Order Ex.P.137 Account opening form Ex.P.138 Specimen Signature Ex.P.139 Letter of Proprietorship Ex.P.140 Form 60 Ex.P.141 Address proof Ex.P.142 Statement of accounts. Ex.P.143 Folio for issues Cheque Book Ex.P.144 Seizure Memo Ex.P.145 Seizure Memo Ex.P.146 Request Letter for Overdraft Ex.P.147 Specimen Signature card.
- 29 -
NC: 2026:KHC:21067
CRL.A No. 999 of 2011
C/W CRL.A No. 1000 of 2011
CRL.A No. 1001 of 2011
HC-KAR AND 1 OTHER
Ex.P.148 Letter of Proprietorship.
Ex.P.149 Statement of Account dated
02.08.2005 to 01.10.2005
Ex.P.150 Folio for issues Cheque Book
Ex.P.151 Seizure Memo.
Crl. A No.1001 of 2011 in Spl.C.C No.8 of 2007 Raja Enterprises EXHIBIT - P SERIES Ex.P.1 Account opening form.
Ex.P.2 Specimen signature card Ex.P.3 Application for sanction of Credit Limit Ex.P.4 Balance Sheet regarding profit Ex.P.5 Pre-sanction Inspection Report Ex.P.6 Office note for document of credit limit Ex.P.7 Credit Facility Advice Ex.P.8 On Demand Promissory Note dated 25.01.2003.
Ex.P.9 Letter of Hypothecation. Ex.P.10 Certification on documentation. Ex.P.11 Post sanction inspection Ex.P.12 Short review of borrower account. Ex.P.13 Letter of Hypothecation.
Ex.P.14 Letter of consent.
Ex.P.15 On demand promissory note dated
16.08.2005.
Ex.P.16 Letter of Hypothecation of A2.
Ex.P.17 Revival Letter of A2
Ex.P.18 Letter given by A2
- 30 -
NC: 2026:KHC:21067
CRL.A No. 999 of 2011
C/W CRL.A No. 1000 of 2011
CRL.A No. 1001 of 2011
HC-KAR AND 1 OTHER
Ex.P.19 Account extract
Ex.P.20 Stock Statement of A2 Ex.P.21 Godown Inspection Report Ex.P.22 Drawing Power Register Ex.P.23 Copy of LIC Policy Ex.P.24 Cheque Ex.P.25 Cheque Ex.P.26 Cheque Ex.P.27 Cheque Ex.P.28 Cheque Ex.P.29 Cheque Ex.P.30 Cheque Ex.P.31 Cheque Ex.P.32 Cheque Ex.P.33 Cheque Ex.P.34 Cheque Ex.P.35 Cheque Ex.P.36 Cheque Ex.P.37 Cheque Ex.P.38 Cheque Ex.P.39 Cheque Ex.P.40 Cheque Ex.P.41 Cheque Ex.P.42 Cheque Ex.P.43 Cheque Ex.P.44 Cheque Ex.P.45 Cheque Ex.P.46 Cheque
- 31 -
NC: 2026:KHC:21067
CRL.A No. 999 of 2011
C/W CRL.A No. 1000 of 2011
CRL.A No. 1001 of 2011
HC-KAR AND 1 OTHER
Ex.P.47 Cheque
Ex.P.48 Cheque
Ex.P.49 Cheque
Ex.P.50 Cheque
Ex.P.51 Cheque
Ex.P.52 Cheque
Ex.P.53 Cheque
Ex.P.54 Cheque
Ex.P.55 Cheque
Ex.P.56 Cheque
Ex.P.57 Cheque
Ex.P.58 Cheque
Ex.P.59 Cheque
Ex.P.60 Cheque
Ex.P.61 Cheque
Ex.P.62 Cheque
Ex.P.63 Cheque
Ex.P.64 Cheque
Ex.P.65 Cheque
Ex.P.66 Cheque
Ex.P.67 Cheque
Ex.P.68 Cheque
Ex.P.69 Cheque
Ex.P.70 Cheque
Ex.P.71 Cheque
Ex.P.72 Cheque
Ex.P.73 Cheque
Ex.P.74 Cheque
- 32 -
NC: 2026:KHC:21067
CRL.A No. 999 of 2011
C/W CRL.A No. 1000 of 2011
CRL.A No. 1001 of 2011
HC-KAR AND 1 OTHER
Ex.P.75 Cheque
Ex.P.76 Cheque
Ex.P.77 Cheque
Ex.P.78 Cheque
Ex.P.79 Cheque
Ex.P.80 Cheque
Ex.P.81 Cheque
Ex.P.82 Cheque
Ex.P.83 Cheque
Ex.P.84 Cheque
Ex.P.85 Cheque
Ex.P.86 Cheque
Ex.P.87 Debit Voucher
Ex.P.88 Statement of Account of A/c No.19596
Ex.P.89 Application of Sanction of Credit Limit
Ex.P.90 Credit Sanction Advice
Ex.P.91 Demand Promissory Note
Ex.P.92 Balance Confirmation Letter
Ex.P.93 Cheque
Ex.P.94 Cheque
Ex.P.95 Cheque
Ex.P.96 Cheque
Ex.P.97 Cheque
Ex.P.98 Cheque
Ex.P.99 Debit Voucher
Ex.P.100 Letter dated 03.03.2006 Ex.P.101 Seizure Memo dated 27/06/2006 Pertaining to all 4 Accounts Ex.P.102 Cheque Book Issue /R/egistration
- 33 -
NC: 2026:KHC:21067
CRL.A No. 999 of 2011
C/W CRL.A No. 1000 of 2011
CRL.A No. 1001 of 2011
HC-KAR AND 1 OTHER
Ex.P.103 Letter dated 24/07/2006 Pertaining to all 4 Accounts
Ex.P.104 Cheque Book View Register Ex.P.105 CAF-1 Statement Ex.P.106 Copy of Objection Memo Ex.P.107 CAF-3 Statement Ex.P.108 Office copy of objection memo Ex.P.109 Office copy of objection memo Ex.P.110 Office copy of objection memo Ex.P.111 Office copy of objection memo Ex.P.112 Office copy of objection memo Ex.P.113 Office copy of objection memo Ex.P.114 Office copy of objection memo Ex.P.115 CAF- 4 Statement Ex.P.116 Office copy of objection memo Ex.P.117 Office copy of objection memo Ex.P.118 Office copy of objection memo Ex.P.119 Office copy of objection memo Ex.P.120 Letter Spl.CC/6/2007 Spl.CC/7/2007 Ex.P.121 General Instruction on advance Ex.P.122 Booklet regarding disciplinary regulation of 1976 Ex.P.123 Discretionary Power Booklet dated 30.07.2004 Ex.P.124 Discretionary Power Booklet dated 10.07.2001 Ex.P.125 Booklet Ex.P.126 Instruction for documentation Ex.P.127 Letter dated 01.07.2006 to IOB
- 34 -
NC: 2026:KHC:21067
CRL.A No. 999 of 2011
C/W CRL.A No. 1000 of 2011
CRL.A No. 1001 of 2011
HC-KAR AND 1 OTHER
Ex.P.128 Internal Inspection Report Spl.C.C/9/2007
Ex.P.129 Letter Spl.CC/7/2007
Ex.P.130 Report Spl.CC/6/2007
Ex.P.131 Letter
Ex.P.132 Letter
Ex.P.133 Portion of statement
Ex.P.134 Statement
Ex.P.135 Seizure Memo
Ex.P.136 Sanction Order
Crl. A No.1002/2011 in Spl.C.C No.9/2007 Genius Industries EXHIBIT - P SERIES Ex.P.1 Account proposal form Ex.P.2 Guarantors Statement Ex.P.3 Letter of Hypothecation Ex.P.4 Agreement of Guarantor Ex.P.5 Letter of consent Ex.P.6 Confirmation Letter Ex.P.7 Format of certification on documentation Ex.P.8 Credit Sanction Advice Ex.P.9 Blank on demand promissory note Ex.P.10 Letter of Hypothecation Ex.P.11 Letter of Consent Ex.P.12 Agreement of Guarantee Ex.P.13 Valuation Report Ex.P.14 Stock Statement
- 35 -
NC: 2026:KHC:21067 CRL.A No. 999 of 2011 C/W CRL.A No. 1000 of 2011 CRL.A No. 1001 of 2011 HC-KAR AND 1 OTHER Ex.P.15 Inspection Report (Pre sanction report) Ex.P.16 Drawing Power register Ex.P.17 Credit Challan Ex.P.18 Credit Challan Ex.P.19 Credit Challan Ex.P.20 Credit Challan Ex.P.21 Credit Challan Ex.P.22 -
Ex.P.23 -
Ex.P.24 -
Ex.P.25 Debit Voucher
Ex.P.26 Debit Voucher
Ex.P.27 Debit Voucher
Ex.P.28 Debit Voucher
Ex.P.29 Cheque
Ex.P.30 Cheque
Ex.P.31 Cheque
Ex.P.32 Cheque
Ex.P.33 Cheque
Ex.P.34 Cheque
Ex.P.35 Cheque
Ex.P.36 Cheque
Ex.P.37 Cheque
Ex.P.38 Cheque
Ex.P.39 Cheque
Ex.P.40 Cheque
Ex.P.41 Cheque
- 36 -
NC: 2026:KHC:21067
CRL.A No. 999 of 2011
C/W CRL.A No. 1000 of 2011
CRL.A No. 1001 of 2011
HC-KAR AND 1 OTHER
Ex.P.42 Cheque
Ex.P.43 Outward DBP
Ex.P.44 Statement of Accounts Ex.P.45 Application for Sanction of Credit Limit Ex.P.46 Credit Sanction Advice Ex.P.47 On Demand Promissory Note Ex.P.48 Office Note regarding Sanction of Loan Ex.P.49 A2 Cheque - Bank of India Ex.P.50 Credit Challan Ex.P.51 Credit Challan Ex.P.52 Credit Challan Ex.P.53 Cheque Ex.P.54 Cheque Ex.P.55 Cheque Ex.P.56 Extract of Cheque Book View Ex.P.57 Letter dated 28.04.2006 Ex.P.58 Letter dated 18.07.2006 Ex.P.59 CFA-1 Statement Exhibit not found in Spl.CC/9/2007 Ex.P.60 Office copy of objection memo Exhibit not found in Spl.CC/9/2007 Ex.P.61 CFA-3 Statement Exhibit not found in Spl.CC/9/2007 Ex.P.62 Office copy of objection memo Exhibit not found in Spl.CC/9/2007 Ex.P.63 Office copy of objection memo Exhibit not found in Spl.CC/9/2007 Ex.P.64 Office copy of objection memo Exhibit not found in Spl.CC/9/2007 Ex.P.65 Office copy of objection memo Exhibit not found in Spl.CC/9/2007 Ex.P.66 Office copy of objection memo Exhibit not found in Spl.CC/9/2007 Ex.P.67 Office copy of objection memo Exhibit not found in Spl.CC/9/2007 Ex.P.68 Office copy of objection memo Exhibit not found in Spl.CC/9/2007
- 37 -
NC: 2026:KHC:21067
CRL.A No. 999 of 2011
C/W CRL.A No. 1000 of 2011
CRL.A No. 1001 of 2011
HC-KAR AND 1 OTHER
Ex.P.69 CAF-4 Statement of IOB Exhibit not found in Spl.CC/9/2007
Ex.P.70 Office copy of objection memo Exhibit not found in Spl.CC/9/2007
Ex.P.71 Office copy of objection memo Exhibit not found in Spl.CC/9/2007
Ex.P.72 Office copy of objection memo Exhibit not found in Spl.CC/9/2007
Ex.P.73 Office copy of objection memo Exhibit not found in Spl.CC/9/2007
Ex.P.74 Letter of IOB Exhibit not found in Spl.CC/9/2007
Ex.P.75 General Instruction Exhibit not found in Spl.CC/9/2007
Ex.P.76 Booklet Exhibit not found in Spl.CC/9/2007
Ex.P.77 Booklet dated 30.07.2004 Exhibit not found in Spl.CC/9/2007
Ex.P.78 Booklet dated 10.07.2001 Exhibit not found in Spl.CC/9/2007
Ex.P.79 Booklet dated 19.07.2002 Exhibit not found in Spl.CC/9/2007
Ex.P.80 Instruction for documentation Exhibit not found in Spl.CC/9/2007
Ex.P.81 Letter dated 01.07.2006 Exhibit not found in Spl.CC/9/2007
Ex.P.82 Internal Inspection Report Spl.CC/8/2007
Ex.P.83 Letter Spl.CC/7/2007
Ex.P.84 Report Spl.CC/6/2007
Ex.P.85 Letter
Ex.P.86 Letter
Ex.P.87 Sanction Order
Ex.P.88 Account Opening Form of C/A Vinyas Consultants Ex.P.89 Statement of Account Ex.P.90 Seizure Memo Ex.P.91 Accused Opening Form of C/A Meghana Digital Technology Ex.P.92 Statement of Account Ex.P.93 Folio Cheque Book Register Ex.P.94 Seizure Memo
- 38 -
NC: 2026:KHC:21067 CRL.A No. 999 of 2011 C/W CRL.A No. 1000 of 2011 CRL.A No. 1001 of 2011 HC-KAR AND 1 OTHER
21. As already noted above, perusal of the aforesaid chart indicate that Exs.P94 to P117 which are purportedly marked through PW2 in Spl.CC No.6/2007, subject matter of Criminal Appeal No.999/2011, do not form part of the record of the said case.
22. Similarly Exs.P125, 126, 127, 128. Exs.138 to 145 pertain to the Spl.CC Nos.7/2007, 8/2007 and 9/2007. However, perusal of the impugned judgment indicate that the trial Court at paragraph 37 onwards has extensively referred to these exhibits and has come to its own conclusion in convicting the accused based on the said documents which neither exists nor form part of the record.
23. Not only these documents did not form part of the record, but they also do not pertain to the transaction subject matter of the offence alleged.
24. Similar is the situation in respect to Spl.CC No.7/2007 subject matter of Criminal Appeal No.1000/2011. In that Ex.P110 to Ex.P135, do not form part of the said case and they are not available on record. However, the trial Court has
- 39 -
NC: 2026:KHC:21067 CRL.A No. 999 of 2011 C/W CRL.A No. 1000 of 2011 CRL.A No. 1001 of 2011 HC-KAR AND 1 OTHER extensively referred to these non-existing documents in its judgment to come to the conclusion of accused-appellant having committed the offence alleged.
25. As regards Spl.CC No.7/2007 subject matter of Criminal Appeal No.1001/2011. Exs.P20, 128 and 129 pertain to Spl.CC Nos.6/2007, 7/2007 and 9/2007 though only 136 documents have been marked in the said case, the trial judge has referred to Exhibits upto 151. Ex.P137 to 151 do not exist and do not form part of the record.
26. As regards Spl.CC No.9/2007, subject matter of Criminal Appeal No.1002/2011, though Ex.P59 to Ex.P84 have been purportedly marked through PW2, the said documents do not form part of the record. The trial Court has extensively relied upon these non-existing documents as done in other cases.
27. It is not the case of the prosecution that the impugned judgment of conviction or sentence can be sustained even in the absence of said documents. Thus, the impugned
- 40 -
NC: 2026:KHC:21067 CRL.A No. 999 of 2011 C/W CRL.A No. 1000 of 2011 CRL.A No. 1001 of 2011 HC-KAR AND 1 OTHER judgment and order undoubtedly passed based on non-existing documentary evidence. Thus, suffers from perversity.
28. Learned counsel for appellant submits CFA- Credit Administrative Forms pertains to loan sanctioning. Then CF3 pertains to temporary overdraft facility. CF4 pertains to purchase of cheque. And these documents, as rightly pointed out by the counsel for the appellant, forms intrinsic part of the loan transaction in the absence of which it cannot be found whether the accused No.2 in these cases were indeed permitted to withdraw the amount beyond the limit. This Court is not able to comprehend the basis on which the trial Court has adverted to these documents extensively in the judgment. The only reasonable conclusion that could be drawn is that it could be a case requiring remand on the matter. The consequential question that would arise is, whether even remand at this juncture would serve the purpose?.
29. The trial in this case was conducted during the year 2007, which is about two decades ago. The witnesses who were examined, it is said most of them are no more. It is not even a case of these documents being misplaced or wrongly taken on
- 41 -
NC: 2026:KHC:21067 CRL.A No. 999 of 2011 C/W CRL.A No. 1000 of 2011 CRL.A No. 1001 of 2011 HC-KAR AND 1 OTHER record. It is a case of these documents not being available or not being part of the records. Even if it was a case of misplace or wrongly placed, the matter could have been remitted to trial Court to reconsider and re-appreciate the matter which is also not the case. Remanding the matter for re-consideration and re-appreciation in the peculiar facts which are of this nature would also serve no purpose as the exhibits in each of the cases noted above are not at all available.
30. Another mitigating factor to be noted is the accused No.1 is presently stated to be aged about 77 years. Asking him to go through the process of re-trial in the absence of material evidence which are admittedly missing and in the absence of witnesses who are stated to have passed away would undoubtedly cause serious legal prejudice and this Court do not find it appropriate to adopt that course either.
31. Under the circumstances, the judgment of conviction and order of sentence passed by the trial Court based on assumptions and surmises and complete lack of application of mind cannot be sustained. Accordingly, the following:
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NC: 2026:KHC:21067
CRL.A No. 999 of 2011
C/W CRL.A No. 1000 of 2011
CRL.A No. 1001 of 2011
HC-KAR AND 1 OTHER
ORDER
i. Appeals are allowed.
ii. Impugned Judgments of conviction and orders of
sentence are set aside.
iii. Bail bond and surety if any, stands cancelled.
iv. The accused is acquitted for the offence punishable
under Section 120B read with Sections 420, 409 and 418 of IPC and Section 13(2) read with Section 13(1)(c) and (d) of Prevention of Corruption Act, 1988.
Sd/-
(M.G.S. KAMAL) JUDGE RU, SBN List No.: 1 Sl No.: 55