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[Cites 13, Cited by 0]

Meghalaya High Court

Shri Jatin Dutta vs The Central Bureau Of Investigation on 30 January, 2013

                    IN THE GAUHATI HIGH COURT
        (THE HIGH COURT OF ASSAM, NAGALAND, MEGHALAYA,
      MANIPUR, TRIPURA, MIZORAM AND ARUNACHAL PRADESH)
                          SHILLONG BENCH

                              Crl Appeal No. 3(SH) of 2009

                  Shri Jatin Dutta
                  Aged about 69 years
                  s/o (L) M Dutta
                  r/o Motinagar, Shillong
                  Meghalaya                             ::   Appellant

                                    -Versus-

                  The Central Bureau of Investigation
                  Having office at Oakland,
                  Shillong, East Khasi Hills District,
                  Meghalaya.                           :::   Respondent

                              Crl Appeal No. 7(SH) of 2009

                  Shri Takap Ringu
                  s/o (L) Marke Rinju,
                  r/o C Sector,
                  Itanagar, Arunachal Pradesh                ::   Appellant

                                    -Versus-

                  The Central Bureau of Investigation
                  Having office at Oakland,
                  Shillong, East Khasi Hills District,
                  Meghalaya.                           :::   Respondent

                              Crl Appeal No. 8(SH) of 2009

                  Superintendent of Police
                  Central Bureau of Investigation/
                  Anti Corruption Bureau,
                  Shillong-793001                       ::   Appellant

                                    -Versus-

                  1. Shri Atul Chandra Nath
                  s/o (L) Daameshar Nath,
                  Secretary, M/s Elite Plantation and
                  Multipurpose Society,
                  Mikhir Gaon,
                  PS Mikhibeta,
                  District Morigaon, Assam

                  2. . Smti Ranjita Devi
                  d/o (L) Haliram Nath,


Crl Appeal No.(SH)3 of 2009
Crl Appeal No.(SH)7 of 2009
Crl Appeal No.(SH)8 of 2009                                              Page 1 of 24
                   President, M/s Elite Plantation and
                  Multipurpose Society,
                  Mikhir Gaon,
                  PS Mikhibeta,
                  District Morigaon, Assam       :::  Respondents

                                          BEFORE
                              THE HON'BLE MR JUSTICE T VAIPHEI


                              Crl Appeal No. 3(SH) of 2009

         Advocate for the appellant             ::   Mr SP Mahanta,
                                                     Mr AK Agarwal,
                                                     Mr H Abraham,
                                                     Advocates

         Advocate for the respondents           ::   Mr VK Jindal, Sr. Adv
                                                     Mr S Jindal,
                                                     Mr S Dey, Advocates
         Date of hearing                        ::   07.12.2012

         Date of judgment                       ::   30.01.2013


                              Crl Appeal No. 7(SH) of 2009

         Advocate for the appellant             ::   Mr SP Mahanta,
                                                     Mr AK Agarwal,
                                                     Mr H Abraham,
                                                     Advocates

         Advocate for the respondents           ::   Mr VK Jindal, Sr. Adv
                                                     Mr S Jindal,
                                                     Mr S Dey, Advocates
         Date of hearing                        ::   07.12.2012

         Date of judgment                       ::


                              Crl Appeal No. 8(SH) of 2009

         Advocate for the appellant             ::   Mr VK Jindal, Sr. Adv
                                                     Mr S Jindal,
                                                     Mr S Dey, Advocates

         Advocate for the respondents           ::   Mr SP Mahanta,
                                                     Mr AK Agarwal,
                                                     Mr H Abraham,
                                                     Advocates

         Date of hearing                        ::   07.12.2012



Crl Appeal No.(SH)3 of 2009
Crl Appeal No.(SH)7 of 2009
Crl Appeal No.(SH)8 of 2009                                           Page 2 of 24
          Date of judgment                    ::




                              JUDGMENT AND ORDER


        This bunch of three criminal appeals are directed against the

common judgment dated 9-4-2009 passed by the learned Special

Judge, CBI, Shillong in Special Case No. 4 of 2002. Criminal Appeal

No. 3(SH) of 2009 is filed by Shri Jatin Dutta ("A-1" for short)

challenging his conviction under Section 120-B IPC and Section 13(2)

of Prevention of Corruption Act, 1988 ("PC Act") and the sentence for a

period of two years imprisonment. Criminal Appeal No. 7(S) of 2009 is

preferred by Shri Ringu Takap ("A-2" for short) against his conviction

under Section 120-B IPC and Section 13(2) of Prevention of

Corruption Act, 1988 and the sentence of imprisonment. Criminal

Appeal No. 8(SH) of 2009 is, however, preferred by the CBI

questioning the legality of the acquittal of Mrs. Ranjita Devi ("NA-1"

for short) and Mr. Atul Chandra Nath ("NA-2" for short).


2.       The facts giving rise to these appeals may be briefly noticed at

the outset. According to the CBI prosecuting the case, in the year

1997-98, A-2, who was the then Secretary of North Eastern Council

(NEC), A-1, who was the erstwhile Under Secretary, Planning in the

NEC and the later N.D. Varma, the then Director of Indian Council of

Agriculture Research and Advisor to NEC (who died before framing of

the charges) had entered into a criminal conspiracy with NA-1 and

NA-2, who were the Secretary and President respectively of the society

under the name and style of M/s Elite Plantation and Multipurpose



Crl Appeal No.(SH)3 of 2009
Crl Appeal No.(SH)7 of 2009
Crl Appeal No.(SH)8 of 2009                                         Page 3 of 24
 Society registered under the Societies Registration Act, 1860 ("the

Society" for short) and caused wrongful loss to the Government of

India and, conversely, wrongful gain to NA-1 and NA-2 by sanctioning

financial assistance of Rs.4,14,619/- and disbursing the first

instalment of Rs. 2,07,309/- in favour of the Society purportedly for

plantation of Agar (an aromatic plant) at an inflated rate at the time

when the Society was not even registered. The NEC is a statutory

body fully funded by the Central Government and is assisting the

State      Governments           of   the   North   East   Region    to    undertake

developmental works and for generating self-employment, etc. by

undertaking various projects or by granting financial assistance for

industry and minerals, transport and communication, social and

community            services,        manpower      development,     water     power

development, forest, plant resources, etc. The Secretary, NEC was

empowered           to    accord      administrative   approval    for    expenditure

sanction of various schemes up to Rs.5 (five) crores subject to

fulfilment of certain conditions such as approval by the Planning

Commission and the scheme being technically viable and scrutinized

by the Financial Advisor, etc. The decision on such project is taken on

the advice/recommendation of the Sectoral Heads, Planning Advisor

and Financial Advisor. After A-2 joined the NEC as Secretary in 1996,

he held a discussion with A-1 and the late ND Varma ("the deceased

Director" for short) to formulate a new scheme for intensive cultivation

and plantation to be included in the NEC budget for 1997-98 and

decided to start a pilot project to support plantation of rubber, tea

garden, Manjium, medicinal plants, tung and Agar, etc. through

registered societies and group of individuals. The minimum area



Crl Appeal No.(SH)3 of 2009
Crl Appeal No.(SH)7 of 2009
Crl Appeal No.(SH)8 of 2009                                                     Page 4 of 24
 required for such plantation was fixed at two hectares. A fund of Rs.

215 lakhs was kept aside for direct funding by NEC. Out of the total

project cost, ten percent was to be contributed by the applicant and

the balance ninety percent was to be provided as grant-in-aid. NGOs

and individuals of the Region were eligible to submit their applications

for financial grants through concerned departments of the State

Government of the Region for the consideration of the Secretary, NEC

and the last date of receipt of the application was fixed on 18-8-1997.


3.        According to the prosecution, NA-1 and NA-2 submitted the

application         dated     18-8-1997   seeking   financial   assistance      for

Rs.5,53,700/- for plantation of Agar over a land measuring 3.5

hectares under the NEC scheme. At the time of submitting the

application, the Society was not even registered. Mr. J.S. Syiem, the

Planning Advisor to NEC (PW 7), in order to finalize the details of the

new scheme of intensive cultivation, convened a meeting on 8-9-1997

attended by the deceased Director, Mr. Promode Kant, Forest Advisor

to NEC, Mr. K.N. Hazarika Advisor, Industries to NEC and Mr.

Gautam Sen, Financial Advisor to NEC wherein it was decided that

due to problem of theft and effective protection required, plantation in

one and half hectare of land would be sufficient for each farmer.

Though this recommendation was sent to A-2 (Secretary, NEC) on 13-

10-1997, he did not agree with the same due to criminal conspiracy

and had decided that plantation of Agar should be a minimum of two

hectares per family and two hectare per member in case of registered

NGO societies. According to the CBI, Pramode Kant, Adviser (Forest),

had calculated the cost of plantation of Agar at the rate of Rs. 7,250/-




Crl Appeal No.(SH)3 of 2009
Crl Appeal No.(SH)7 of 2009
Crl Appeal No.(SH)8 of 2009                                                  Page 5 of 24
 per hectare and intimated the same to the Planning Advisor vide his

letter dated 31-10-1997, but the deceased Director worked out the

cost of such plantation at the rate of Rs.1,02,375/- per hectare and

forwarded the same to A-1. Such high rate was calculated by the

deceased Director in collusion with A-2, A-1, NA-1 and NA-2 with the

dishonest intention of causing wrongful gain to themselves and

causing wrongful loss to the Government. Only few persons were

selected though a number of applications were submitted by

interested parties. The application of the Society was received by A-1

who put his initial and date in token of having received the same on

22-8-1997. One Mrs. Phida Dkharmar, dealing assistant, was asked

by A-1 to put up the said application and a list of applications for

Agar plantation from the State of Assam and Manipur (?). A-1

processed the file on 23-10-1997 and recorded in the note sheet that

twenty-nine applications were received for Agar cultivation. On

request, the Indian Council of Agriculture Research prepared one

model scheme for cultivation of Agar in one hectare at the rate of

Rs.1,02,375/- and suggested that a minimum of 2.52 hectare could

be viable for economic return. He also recommended for consideration

2.5 hectare as the minimum area for Agar cultivation and also

recommended the five societies including the Society (Serial No. 29 of

the list of applications) for the financial grants without setting out any

criteria for selection. The matter was thereafter placed before the

Planning Advisor, who, however, advised that all applications for

plantation so received should be considered after the Scheme was

finalised and could not be considered piecemeal and that the Advisor

(Forest) should also examine the scheme. A-1, however, processed the



Crl Appeal No.(SH)3 of 2009
Crl Appeal No.(SH)7 of 2009
Crl Appeal No.(SH)8 of 2009                                          Page 6 of 24
 file further on 1-12-1997 ignoring the remark of the Planning Advisor

and reiterated his earlier recommendation for sanctioning Agar

plantation in 4.5 hectares by the Society, among others at an

estimated cost of Rs.35,83,250/- and submitted the file directly to A-2

for consideration on 1-12-1997. A-2 gave his approval on 12-12-1997

and returned the file to A-1, who then recorded in the note sheet that

A-2 had agreed to NEC support for the Society, among other societies,

and proposed sanctioning of Rs.4,14,619/- in favour of the Society

and sought for financial concurrence.


4.         It is the further case of the CBI that on 23-12-1997, in the

absence of the Financial Advisor/Deputy Financial Advisor, ? gave his

concurrence to the proposal. Thereafter, A-1 issued the sanction order

for Rs.4,14,619/- and released Rs.2,07,309/- as the first instalment,

which was received by NA-2 and NA-1 vide their joint letter dated 23-

1-1998. It is the further allegation of the prosecution that during

inspection of the plantation on 8-7-1998 by one Raman Deka,

Agricultural Extension Officer, it was found that the Agar plantation

was not satisfactorily done, and the farmers of the Society had instead

planted some other plants. The prosecution also alleged that one B.K.

Nath, a member of the Society, had purchased fencing wires and

materials from M/s Kamrup Wire Products Ltd. for private plantation

of his teak wood at the cost of Rs.39,000/- vide receipt dated 5-12-

1997, Rs. 38,760/- vide receipt dated 24-12-1997 and Rs.46,170/-

vide the receipt dated 5-1-1998, and he got the date changed in the

first two receipts by one Gopal Sarkar, proprietor of the said firm to 5-

2-1998 and 24-2-1998 for audit requirement and such wills were




Crl Appeal No.(SH)3 of 2009
Crl Appeal No.(SH)7 of 2009
Crl Appeal No.(SH)8 of 2009                                         Page 7 of 24
 accepted by the Society for submitting utilization certificate of the

fund to NEC. Thus, according to the prosecution, after investigation of

the case, they found a prima facie case of criminal conspiracy

amongst the official accused i.e. A-1 and A-2 and the private accused,

namely, NA-1 and NA-2, which caused wrongful loss to the

Government to the tune of Rs.2,07,309/- and they were accordingly

charge-sheeted under Section 120-B/420/409 IPC and Section 13(2)

r/w Section 13(1)(d) PC Act. On their appearance before the learned

Special Judge, CBI, Shillong, the charges against them under Section

120-B/420 IPC and Section 13(2) read with Section 13(1)(d) of the PC

Act were framed against the appellants, who, however, pleaded not

guilty to the charges and claimed to be tried. In the course of trial, the

CBI examined as many as 18 witnesses and exhibited some 31

documents and 9 Paper Marks to substantiate the charges against the

appellants and the non-appellants. At the conclusion of the trial, the

trial court convicted A-1 and A-2 under Section 120-B IPC and

Section 13(2) read with Section 13(1)(d)(ii) PC Act but acquitted NA-1

and NA-2 by giving them the benefit of doubt. He, therefore,

sentenced A-1 and A-2 to imprisonment for a period of 6 months for

commission of the offence punishable U/s 120-B IPC and another two

years of imprisonment with a fine of Rs. 30,000/- and, in default

thereof, to undergo another six months of imprisonment for the

commission of the offence punishable under Section 13(2) PC Act. It

may be noted that the trial court used the depositions and exhibits in

Special Case No. 2/2001 and Special Case No. 3 of 2002 for this case

as these evidence are common and inter-related. Aggrieved by this

judgment, A-1 and A-2 preferred this appeal under Section 374 CrPC.



Crl Appeal No.(SH)3 of 2009
Crl Appeal No.(SH)7 of 2009
Crl Appeal No.(SH)8 of 2009                                          Page 8 of 24
 The CBI also preferred an appeal under Section 378(2)(b) CrPC

against the judgment of acquittal in respect of NA-1 and NA-2.


5.         The trial court recorded the findings that though as many as

31 applications for Agar plantation were received, A-1 recommended

only five applications including that of the Society for consideration

notwithstanding the fact that the Planning Advisor (PW 5) vide his

note at Ext. 10 made it clear that all the proposals for intensive

plantation should be examined at the sametime after framing of the

scheme and that the scheme for medicinal and aromatic plants were

to be examined separately and had asked A-1 to put up all the

applications         received      for   intensive     plantation    together    as      no

application        could      be    considered       piecemeal.     However,    all     the

applications were not put up together by A-1 as asked by him.

According to the trial court, when there were as many as 31

applicants, on what basis only five applicants were selected by A-1 for

processing and on what basis the Society was selected, and for what

reason or reasons, A-1, instead of heeding the advice of the PW 5, put

the note directly to A-2, which is indicative of abuse of his official

position to help the Society obtained pecuniary advantage at the

expense of the Government. The trial court also found that vide Ext.

15 at page 115 of file No. NEC/FOR/INTENSIVE/98 Vol. II, Promod

Kant, Forest Advisor to NEC (PW 8) in his note dated 19-3-98 called

the file relating to Texus Bacatta and Agar plantation, but A-1 never

put up this file by stating that the file was dealt with by the deceased

and that A-1 wanted the existing system to continue. The trial court

relied on Paper Mark 2, which is a Xerox copy of the minutes of the




Crl Appeal No.(SH)3 of 2009
Crl Appeal No.(SH)7 of 2009
Crl Appeal No.(SH)8 of 2009                                                           Page 9 of 24
 meeting convened by P% on 8-9-1997 to formulate the scheme for

intensive cultivation and recorded the finding that the participants of

the meeting were of the view that the problem of Agar cultivation is

that "it is highly liable to theft by others. So the question of protection

is very important and unless the tree is protected effectively the

farmer may not be able to harvest the crop. Therefore, the Committee

recommended that one-half hectare would be sufficient for each

farmer." Thus, according to the trial court, ignoring the aforesaid note

given by PW 5, the recommendations of the participants of the

meeting dated 8-9-1997 (Paper Mark 2) and the note dated 19-3-98 of

PW 8 are another indication of abuse of their official positions by A-1

and A-2 to help NA-1 and NA-2 obtained the financial grant

improperly. The trial court observed that A-2 might have a

discretionary          power,   but   such   discretionary   power   like     any

discretionary power should not be exercised arbitrarily especially

when there was a suggestion for adopting certain norms at Paper

Mark 2 and in the face of objection raised by PW 5. Thus, from the

official notes at Ext. 10, 11, 13 and 15 as well as Paper Mark 2, it has

been proved to the hilt that A-1 and A-2 had by-passed all other

Sectoral Heads and approved the application of the Society without

any justification and released the first instalment amounting to

Rs.2,07,309/-. The learned Special Judge, therefore, found A-1 and A-

2 guilty of criminal conspiracy punishable under Section 120-B IPC.

He also found A-1 and A-2 abusing their official positions to enable

NA-1 and NA-2 to obtain a financial assistance amounting to

Rs.2,07,309/- by causing wrong loss to the Government, and are,




Crl Appeal No.(SH)3 of 2009
Crl Appeal No.(SH)7 of 2009
Crl Appeal No.(SH)8 of 2009                                                 Page 10 of 24
 therefore, punishable under Section 13(2) read with Section 13(1)(d)(ii)

of the PC Act.


6.         Unfolding his submissions, Mr. D. Das, the learned senior

counsel for A-2, argues that the question of A-2 deviating from any

rules of procedure does not arise on the facts of this case inasmuch

as no guidelines or rules were formulated by the Government at the

relevant time, and the finding of the trial court to that effect is,

therefore, untenable and perverse; this alone is enough to set aside

the impugned judgment of conviction. He further submits that the

CBI has miserably failed to prove that A-2 obtained a valuable thing

or pecuniary advantage to himself or to any other person for the

simple reason that none of the prosecution witnesses have ever made

any allegation to that effect; the question of A-2 abusing his position

as a public servant or by means of corrupt or illegal means to obtain

for himself or for any other person any valuable thing or pecuniary

advantage cannot, on the facts found in this case, arise at all. He

maintains that all the bills passed from NEC have financial

concurrence followed by sanction order and that on the evidence of

some of prosecution witnesses, it has been established that all the

Sectoral Heads were involved in sanctioning the application of the

Society       and      in     releasing   the   first   instalment   amounting   to

Rs.2,07,309/- to the Society, and the application was processed

through proper channels; the findings to the contrary recorded by the

trial court are, therefore, based on no evidence. The learned senior

counsel, therefore, submits that the impugned judgment of conviction

cannot be sustained in law and is liable to be set aside.




Crl Appeal No.(SH)3 of 2009
Crl Appeal No.(SH)7 of 2009
Crl Appeal No.(SH)8 of 2009                                                 Page 11 of 24
 7.         Mr. SP Mahanta, the learned counsel for A-1 (Mr. Jatin Dutta),

while supporting the contentions of learned senior counsel for A-2,

also makes additional submissions. In the first place, he submits that

the evidence of PW 5 (who was at the relevant time the Planning

Adviser to NEC), who had called for the meeting on 8-9-1997 vide

Paper Mark 2 would go to show that the minutes of the meeting dated

8-9-1997 (Paper Mark 2) was never approved by the Secretary, and

the same was only a record of the discussion, a fact corroborated by

the evidence of PW 19 and, as such, such a recommendation could

not be binding upon any official. In any case, contends the learned

counsel, Paper Mark 2 is merely a Xerox copy, and is not admissible

in evidence and the trial court has acted illegally in relying on this

inadmissible evidence to convict the appellants. It is submitted by the

learned counsel that prior to the discussion held on 8-9-1997 vide

Paper Mark 2, a decision had already been taken by A-2 and PW 5 on

17-7-1997 vide the Note Sheet of File No. NEC/Agri/1-97 regarding

the modus operandi for intensive cultivation/plantation and these

were printed in the media and was published in the Sentinel, Apphira

and Shillong Times in their issues dated 29-7-1997. The trial court

grossly erred in convicting A-1 without taking these facts in account.

It is also the contention of the learned counsel that the NEC scheme

for intensive cultivation was for societies and not for individuals and

altogether five proposals of registered societies were received which

included 29 individual applications of different members of M/s Barak

Valley Hills Tribe Development Council and those 29 applications

individual applications and all applications for Agar plantation were




Crl Appeal No.(SH)3 of 2009
Crl Appeal No.(SH)7 of 2009
Crl Appeal No.(SH)8 of 2009                                        Page 12 of 24
 taken up and processed at the sametime, and the trial court is wrong

in holding that those applications were processed on piecemeal basis.

Drawing my attention of the evidence of PW 6, PW 10 (Financial

Advisor to NEC) and Exhibit B, financial concurrence was given for

sanction of the grants, and no objection was ever raised by PW 10

before or after the sanction order, and this evidence was completely

overlooked by the trial court while convicting A-1. It is pointed out by

the learned counsel that the deceased Director had calculated all the

components including cultivation, maintenance, fencing, growing

period, etc. for propagation of Agar plant for a certain period of years

keeping in view the local price index and the conditions prevalent in

the area at that time, and the trial court has completely ignored these

glaring facts while sanctioning the scheme and had recommended the

cost for the plantation at the rate of Rs.1,02,375/- per hectare and

only the first instalment was released, and the question of sanctioning

a higher rate than prescribed cannot arise. Referring to the evidence

of PW 8, the learned counsel submits that as Agar was included in the

Agriculture Sector, there was no irregularity on the part of the

deceased Director, who was the ex-officio Advisor to NEC (Agriculture

& Allied) to deal with the file of Agar, in examining the proposal of the

Society and no written order was issued by PW 8 or otherwise for

putting up the file prior to the release of the first instalment of grant.

According to the learned counsel, the prosecution witness have

established that there was proper utilization of fund released to the

Society by the NEC, which goes to show that the first instalment had

been utilized to the maximum by the Society, and there is thus no

evidence to hold that the appellants have abused their official



Crl Appeal No.(SH)3 of 2009
Crl Appeal No.(SH)7 of 2009
Crl Appeal No.(SH)8 of 2009                                         Page 13 of 24
 positions: A-1 is entitled to be acquitted, The learned counsel also

submits that the conviction of A-1 under Section 120-B IPC cannot be

sustained in law when the trial court acquitted NA-1 and NA-2. It is

further contended by the learned counsel that when the trial court

has already discharged all the co-accused in five cases based on the

same complaint, it should not have convicted the appellant in the

instant case: the conviction of the appellant by holding that he had

misused his official position in this case and on the same breath

holding the six co-accused demonstrably shows that the conviction of

A-1 is illegal. It is also the contention of the learned counsel that there

is no whisper of evidence to prove that A-1 misappropriated the

released fund or that he had received pecuniary advantage by putting

the Government to a loss; the conviction of A-1 is thus unsustainable

in law. Finally, the learned counsel submits that the prosecution has

miserably failed to prove that a criminal conspiracy was hatched by A-

1 and A-2 together with NA-1 and NA-2 to defraud the Government

and that A-1 abused his official position to help NA-1 and NA-2

obtained pecuniary advantage, and, as such, his conviction is liable to

be set aside.


8.         Mr. V.K. Jindal, the learned senior counsel for the CBI,

however, vehemently supports the findings of the trial court in respect

of A-1 and A-2 and submits that the trial court has correctly

appreciated the evidence on record. He contends that the evidence i.e.

the documentary evidence exhibited by the CBI and fully corroborated

by the evidence of official witness and other evidence on record clearly

establishes the commission of the white collar crimes and the manner




Crl Appeal No.(SH)3 of 2009
Crl Appeal No.(SH)7 of 2009
Crl Appeal No.(SH)8 of 2009                                          Page 14 of 24
 in which they were committed, for which the interference of this Court

is not called for. According to the learned senior counsel, quoting from

the decision of the Apex court, the expression "proof beyond

reasonable doubt" is merely a guideline, not a fetish, and the

prosecution is not required to meet any and every hypothesis put

forward by the appellants. He further submits that a reasonable

doubt is not an imaginary, trivial or merely possible doubt, but a fair

doubt based on reason and common sense; man may lie but

documentary evidence will never. He also agrees with the submission

of the learned counsel for the appellants that the trial court, while

convicting the appellants, could not have or ought not to have

acquitted the private accused i.e. NA-1 and NA-2 when the evidence

on record is sufficient to conclude that there was criminal conspiracy

amongst the appellants, NA-1 and NA-2 to defraud the Government:

there was no question of giving benefit of doubt to these non-

appellants. The learned senior counsel also points out that as per the

evidence of PW-24, who was the Registrar of Societies at the relevant

time, the Society was registered only on 4-9-1997 while the evidence

of PW 9 established that the application of the Society was signed by

NA-1 as late as 18-8-1997 and, therefore, submits that the

application of the Society for the grant-in-aid was not even a

registered society on 18-8-1997 when the application was submitted:

PW 5 (who was the Principal Chief conservator of Forest at that time)

revealed that the application of the Society was forwarded by him on

18-8-1997.




Crl Appeal No.(SH)3 of 2009
Crl Appeal No.(SH)7 of 2009
Crl Appeal No.(SH)8 of 2009                                       Page 15 of 24
 9.         Assailing the acquittal of NA-1 and NA-2, the learned senior

counsel, while discussing the evidence of PW 18, submits that though

the learned Special Judge recorded the findings that "... so from his

deposition (PW 18) it appears that Mr. Takap Ringu (A-2 herein), Mr.

Jatin Dutta (A-1) and (L) N.D. Verma (the deceased Director)

conspired with NA-1 and NA-2 and due to the said conspiracy

calculated the rate per hectare on higher side and ignoring the note of

J. Syiem, who processed the file of M/s Elite Plantation and Multi-

purpose Society, approved and released an amount of Rs.2,07,309/-,

which had not been used for plantation of Agar till 8-7-1998 and

furnished some fake bills with utilization certificate of grant-in-aid

without following any procedure as such and the (I/O) found that

accused persons are guilty", yet he proceeded to convict A-1 and A-2

and acquit NA-1 and NA-2: the acquittal of NA-1 and NA-2 is thus

irrational inasmuch as no immunity can be given to them when they

were found to be a part and parcel of the criminal conspiracy and

cannot, therefore, be sustained in law.


10.         I have carefully gone through the impugned judgment as well

as the L.C. records. I have also given my thoughtful consideration to

the submission advanced on behalf of the rival parties. From the

evidence of PW 5, PW 8 and other prosecution witnesses, I have no

hesitation to hold that no set of guidelines governing/regulating the

manner in which financial grant to support intensive Agar cultivation

were to be sanctioned by the NEC, was made at the time when the

Society (Elite Plantation and Multipurpose Society) was sanctioned

the financial grant in question. The case of appellants is that in the




Crl Appeal No.(SH)3 of 2009
Crl Appeal No.(SH)7 of 2009
Crl Appeal No.(SH)8 of 2009                                      Page 16 of 24
 absence of such guidelines, no irregularity could have been committed

by the appellants in sanctioning the grant to the Society. At this

stage, it may be noted that NA-1 and NA-2 were the Secretary and

President respectively of the Society and that neither NA-1 nor NA-2

disputed that they received the financial grant amounting to

Rs.2,07,309/- from the NEC. There cannot also be any dispute by

now that Paper Mark 2, which is the minutes of the meeting convened

by PW 5 on 9-8-1997, is not admissible in evidence inasmuch as this

document is merely a Xerox copy and not the original document.

Moreover, the recommendations made by the high officials of NEC

such as Planning Advisor, Financial Advisor, Environment and Forest

Advisor and other Sectoral Heads recorded in the minutes of the said

meeting were never approved by the Secretary, NEC (A-2) and, as

such, they cannot be held to be binding upon the officials of the NEC.

However, the moot point is whether, notwithstanding the absence of

any such guidelines, A-1 and A-2 had the unfettered power to pick

and choose the beneficiary for grant of financial assistance? In my

opinion, they did not have. From the evidence of PW 7 (Planning

Advisor), PW 8 (Financial Advisor), PW 13 (Accountant in the Finance

Wing of the NEC in 1997-98), PW 15 (the informant) and PW 19

(Forest Advisor to NEC), it has been proved that there was an

established office practice and procedure requiring the examination of

any application for financial support for intensive cultivation by all

Sectoral Heads such the Planning Advisor, Financial Advisor, Forest

Advisor, etc., and it was only after their examination that the matter

was finally to be placed before the Secretary, NEC for final decision.

True, the Secretary, NEC had the discretion to overrule the



Crl Appeal No.(SH)3 of 2009
Crl Appeal No.(SH)7 of 2009
Crl Appeal No.(SH)8 of 2009                                     Page 17 of 24
 recommendation/assessment of the Sectoral Heads but with a cogent

reason and not whimsically. This is obviously a salutary and

wholesome practice prevailing in any Government establishment to

ensure that the financial support so granted is extended to deserving

applicants for a genuine case and that there was no arbitrariness in

the decision-making process.


10.        PW 7, who was the Planning Advisor to NEC at NEC at the

relevant time, has deposed that after the meeting held on 8-9-1997

vide his office note dated 27-10-1997, he had specifically advised that

all the applications received in respect of Agar plantation should be

considered at the same time. The said note dated 27-10-1997 is

exhibited as Ext. 10. He had mentioned therein that such applications

could not be considered piecemeal and the Advisor (Forest) should

also examine the file. However, he further testified, he did not know

what had happened thereafter as the same was never re-submitted.

From Ext. 13, it is seen that the file was directly placed by A-1 before

A-2 on 1-12-1997 and vide the note dated 23-12-1997, A-1 mentioned

that A-2 had approved for the financial support of Rs.4,14,619/-,

among others, in favour of the Society vide Ext. 10(3). The statement

of PW 7 is corroborated in full by the statement of PW 8, who also

tendered the same evidence as PW 19 in Special Case No. 2 of 2001

and who testified in his cross-examination that PW 7 had advised in

his note dated 23-10-97 that all such applications should be

processed at same time after the guidelines had been evolved. In his

examination-in-chief, he testified that A-1 had directly placed the six

proposals including the proposal of the Society before A-2 against the




Crl Appeal No.(SH)3 of 2009
Crl Appeal No.(SH)7 of 2009
Crl Appeal No.(SH)8 of 2009                                       Page 18 of 24
 advice of PW 7 and that the Forest Advisor should be consulted with

regard to the applications for Agar plantation. He also deposed that A-

1 did not mention any reason for selecting these six beneficiaries

including the Society from amongst the 29 applications for Agar

plantation so received. According to PW 8, A-1 in his note dated 1-12-

1997 (Ext.13) indicated that he was submitting the note as directed

by A-2 and that A-2 signed the same on 12-12-1997 meaning thereby

that he had given his approval for the proposal submitted by A-1. It is

further deposed by PW 8 that the Ministry of Environment & Forest,

Govt. of India had given an estimate of Rs.10,215/- per hectare for

plantation of non-timbers such as Agar plantation in the North

Eastern Region and further allowed addition of up to 50% in activities

like awareness creation, Joint Forest Management, Fencing, etc., yet

the grant was sanctioned to the Society at the rate of Rs.1,02,375/-

per hectare, which was about 8 to 9 times higher than the amount

estimated by the said Ministry. PW 11, who had tendered his evidence

in Special Case No. 3 of 2002, also corroborated the statements of PW

7 and 8, and deposed that in this case, the normal channel of

submission of file was not followed by A-1, who directly submitted the

file to A-2 on 1-12-1997 and on the approval by A-2 on 12-12-1997

whereafter the draft sanction was prepared and put up by A-1 on 23-

12-1997 before the Financial Advisor not for financial concurrence

but to see whether the draft sanction order was in order and the same

was simply marked to S.O. (Finance). The note dated 23-12-97 at Ext.

12(B) shows that the concurrence was never given by the Financial

Advisor as he was apparently on tour, but the concurrence was given

by the Deputy Secretary. The evidence of PW 17 is also to the same



Crl Appeal No.(SH)3 of 2009
Crl Appeal No.(SH)7 of 2009
Crl Appeal No.(SH)8 of 2009                                      Page 19 of 24
 effect. The cross-examination of PW 7, 8, 11 and 17 did not elicit

anything to falsify their testimonies. The net effect of the unshaken

testimonies of the prosecution witnesses is that the charge against A-

1 and A-2 that they have abused their respective official positions has

been proved to the hilt by the prosecution. The fact that a sum of

Rs.2,07,309/- was received by the Society is not an issue here

inasmuch there was no denial to this effect by any of the accused.


11.        The next question to be decided is, whether the released

amount was utilized for the purpose for which it was sanctioned by A-

1 and A-2? PW 18, who is the I.O. of the case, deposed that

investigation revealed that after receiving the grant-in-aid the said

Society did not complete the plantation of Agar till 8-7-1998 when

Shri Ramen Deka, Agricultural Extension Officer of the concerned

area inspected the plantation. He further testified that afterwards, the

Society used the fake bills obtained from M/s Kamrup Wire Products

Ltd. of Shri Gopal Sarkar and submitted the same to NEC along with

the utilization certificate. It is interesting to note that the said Ramen

Deka was never examined by the prosecution to prove that the Society

did    not     complete       the   plantation   till   8-7-1998.   However,   the

prosecution examined one Gopal Sarkar, the Proprietor of M/s

Kamrup Wire Products, which is a factory dealing with the

manufacture and sale of fencing wires, as PW 15. All that he deposed

is that one Mr. Nath had purchased fencing wires from him about 8/9

years back in Guwahati for his house and that he had also purchased

chain link fencing and three line G.I. wires and that the estimated

cost of it was below Rs.40,000/-. According to him, this gentleman




Crl Appeal No.(SH)3 of 2009
Crl Appeal No.(SH)7 of 2009
Crl Appeal No.(SH)8 of 2009                                                Page 20 of 24
 went to him only once for purchase of fencing wires, etc. and did not

go to him thereafter. This is a very ambiguous statement. He did not

even indicate as whether the said Nath is NA-2 or not. No attempt was

also made by the prosecution to establish that the said Nath is none

other than NA-2. No other witness was examined by the prosecution

to substantiate their case that the fund sanctioned and disbursed to

the Society was never utilized for plantation of Agar as sanctioned and

disbursed by the appellants. It is the duty of the prosecution to prove

the charges against the accused beyond reasonable doubt. The

question is whether the prosecution, having failed to prove that that

the fund was not utilized for the intended purpose, can bring home

the charges against the appellants and the non-appellants under

Section 13(2) read with Section 13(1)(d)(ii) PC Act? Section 13(1)(d) is

in the following terms:


            "13. (1) A public servant is said to commit the offence of
         criminal misconduct

                  (d) if he,
                         (i) by corrupt or illegal means, obtains for
                  himself or for any other person any valuable thing or
                  pecuniary advantage; or

                        (ii) by abusing his position as a public servant,
                  obtains for himself or for any other person any
                  valuable thing or pecuniary advantage; or

                        (iii) while holding office as a public servant,
                  obtains for any person any valuable thing or
                  pecuniary advantage without any public interest;

                              *               *                 *
                              *

(2) Any public servant who commits criminal misconduct shall be punishable with imprisonment for a term which shall not be less than one year but which may extend to seven years and shall also be liable to fine.

Crl Appeal No.(SH)3 of 2009 Crl Appeal No.(SH)7 of 2009 Crl Appeal No.(SH)8 of 2009 Page 21 of 24

13. Thus, to attract the provisions of Section 13(1)(d)(ii) of the Prevention of Corruption Act, public servant should obtain for himself or any other person any valuable thing or pecuniary advantage by abusing his official position as a public servant. The term "abuse" is explained by the Apex Court in M. Narayan Nambiar v. State of Kerala, AIR 1963 SC 1116, to mean "misuse i.e. using his position for something for which it is not intended". The Apex Court, while analysing Section 5(1)(d) of the Prevention of Corruption Act, 1947, which is virtually in pari materia with Section 13(1)(d) of the Prevention of Corruption Act, 1988, observed:

"Let us look at the clause 'by otherwise abusing the position of a public servant', for the argument mainly turns upon the said clause. The phraseology is very comprehensive. It covers act done 'otherwise' than by corrupt or illegal means by an officer abusing his position. The gist of the offence under his clause is that a public officer abusing his position as a public servant obtains for himself or for any other person any valuable thing or pecuniary advantage. 'Abuse' means mis-use i.e using his position for something for which it is not intended. That abuse may be by corrupt or illegal means or otherwise than those means. The word 'otherwise' has wide connotation and if no limitation is placed on it, the words 'corrupt', 'illegal' and 'otherwise' mentioned in the clause become surplusage, for on that construction every abuse of position is gathered by the clause. So some limitation will have to be put on that word and that limitation is that it takes colour from the preceding words along with which it appears in the clause, that is to say something savouring of dishonest act on his part."

(Emphasis mine)

14. Though the aforesaid observations have been rendered in the context of the repealed Prevention of Corruption Act, 1947, I do not find any reason why the same construction cannot be placed on Section 13(1)(d)(ii) of the Prevention of Corruption Act, 1988. So understood, in order to come within the mischief of Section 13(1)(d)(ii), there has to be something savouring of dishonest act on the part of Crl Appeal No.(SH)3 of 2009 Crl Appeal No.(SH)7 of 2009 Crl Appeal No.(SH)8 of 2009 Page 22 of 24 the accused. By dishonest act, it means that the accused has to do the act of commission or omission in order to cause wrongful gain to one person and wrongful loss to another. Therefore, to bring home the charge against the accused under Section 13(2) of PC Act, 1988, it has to be proved that he must abuse his official position to cause wrongful gain to one person and wrongful loss to another. If no wrongful gain is caused to NA-1 and NA-2 by abuse of the official position by A-1 and A-2 and, conversely, if no wrongful loss is caused to NEC or the Government, no criminal liability can be fastened upon A-1 and A-2 even if they are found to have abused their respective official positions: this may constitute a misconduct warranting disciplinary proceeding. In the case at hand, I am afraid, the prosecution has miserably failed to prove that the fund amounting to Rs.2,07,309/- disbursed to and received by the Society was not utilized by NA-1 and NA-2 for the purpose for which it was sanctioned, namely, for doing Agar plantation. Consequently, it is difficult o sustain the the impugned judgment of conviction, which is, therefore, liable to be interfered with.

15. The offshoot of the foregoing discussion is that Criminal Appeal No. 3(SH) of 2009 and Criminal Appeal No. 7(SH) of 2009 are therefore, allowed. The impugned judgment of conviction and sentence passed by the learned Special Judge, CBI, Shillong is hereby set aside. The appellants are, therefore, acquitted and are set at liberty forthwith. The appellants need not surrender to their bail- bonds, which stand cancelled. Criminal Appeal No. 8(SH) of 2009 is Crl Appeal No.(SH)3 of 2009 Crl Appeal No.(SH)7 of 2009 Crl Appeal No.(SH)8 of 2009 Page 23 of 24 without merit and is, accordingly, dismissed. Transmit the L.C. Records without any delay.

JUDGE dev Crl Appeal No.(SH)3 of 2009 Crl Appeal No.(SH)7 of 2009 Crl Appeal No.(SH)8 of 2009 Page 24 of 24