Gauhati High Court
Page No.# 1/12 vs Cbi on 19 February, 2026
Page No.# 1/12
GAHC010162072008
2026:GAU-AS:2799
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : Crl.A./123/2008
ANITA NAG
W/O KABIR NAG, R/O MALIGAON RAILWAY GATE NO.1 UNDER
BHARALUMUKH P.S., DIST. KAMRUP, ASSAM.
2: PRASANTA KR. DAS
S/O SUBRATA KR. DAS
R/O BIDHAN SARANI
RADHA MADHAB ROAD
SILCHAR
UNDER SILCHAR P.S.
DIST. CACHAR
ASSAM
VERSUS
CBI
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Advocate for the Petitioner : MR.B M CHOUDHURY, MR.D TALUKDAR,MR. K SAIKIA Advocate for the Respondent : SC, CBI, , Linked Case : Crl.A./137/2008 GOUR KANTI DAS S/O LATE HARIKESH DAS R/O COLONY BAZAR Page No.# 2/12 GUWAHATI UNDER FATASIL AMBARI P.S. DIST. KAMRUP ASSAM.
VERSUS CBI
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Advocate for : MR.D K BAGCHI Advocate for : SC CBI appearing for C B I BEFORE HON'BLE MR. JUSTICE N. UNNI KRISHNAN NAIR For the Appellants : Mr. D. Talukdar (Crl. A. No. 123/2008) Mr. P. Kataki (Crl.A. No. 137/2008) For the Respondent : Ms. M Kumari, Retainer Counsel, CBI Date of Hearing : 20.11.2025 Date of Judgment : 19.02.2026 Page No.# 3/12 Judgment and Order (CAV) Heard Mr. D. Talukdar, learned counsel appearing for the appellants in Crl. A. No. 123/2008 and Mr. P. Kataki, learned counsel appearing for the appellant in Crl. A. No. 137/2008. Also heard Ms. M Kumari, learned Retainer counsel for the respondent CBI, in the above noted two appeals.
2. The appellants, in the above noted appeals, were denoted before the learned Trial Court as follows:
Smt. Anita Nag, appellant No. 1 in Crl. A. No. 123/2008 was denoted as A-
3 and Prasanta Kumar Das, appellant No. 2 in the said appeal was denoted as A-4 by the learned Trial Court. While, Gaur Kanta Das, appellant in Crl. A. No. 137/2008 was denoted as A-2 by the learned Trial Court. The main accused Kabir Nag was denoted as A-1 by the Trial Court in the judgment under appeal. The said designation of the accused appellants by the learned Trial as A-2, A-3 and A-4 is maintained in the present order for the sake of convenience.
A complaint came to be lodged by one Sri Dilip Kumar Basu (P.W.6), General Manager (Operations), SBI, Local Head Office (LHO), Guwahati against the accused appellants and one Kabir Nag (A-1), regarding embezzlement of the bank's fund to the extent of Rs. 45,72,000/-. For ready reference, the contents of the said complaint is extracted hereunder:
"NEW GUWAHATI BRANCH FRAUD IN TELEGRAPHIC TRANSFERS With reference to the captioned subject, we have to advise that a fraud has been detected at our New Guwahati Branch in connection with the telegraphic Page No.# 4/12 transfer of ASEB funds from their various offices all over the State to their principal account maintained at our above-mentioned branch.
2. Shri Kabir Nag, an officer in the middle management grade scale-II, who was posted as Accountant from 3-7-89 till the date of his suspension, on 15/10/94, was in-charge of receiving the funds received in secret code through telegrams, having them deciphered and credited to the respective ASEB A/C.
3. A fictitious current account (No C&I/5/615) was opened by Shri Kabir Nag on 15/02/90 under the style "Colour Printers" in the name of Shri G.K. Dass as sole proprietor and remittance by way of Telegraphic Transfers coming from different branches of the Bank for credit to ASEB Rev. A/c were straight away credited to the aforesaid fictitious A/c instead of the actual beneficiary (ASEB), from where the funds were subsequently withdrawn by him.
4. The total amount of funds involved in the embezzlement through the aforesaid fictitious account by Shri Nag and the consequent loss to the Bank is Rs.45,72,000/- approximately.
5. Considering the gravity of the case, and the fact that outsiders may also be involved, we are of the view that the matter should be investigated, in depth, by your department.
6. We shall, therefore, be glad if you will register a case and have the Investigation report forwarded to us at the earliest.
Yours faithfully, General Manager (Operations)"
On receipt of the said complaint, the CBI finding the same to have disclosed commission of offences by the accused appellants and one Kabir Nag, registered the same as case no. RC:33(A)/94-SHG under Sections 120B/409/467/471 IPC and Sections 13(2) read with 13(1)(c) & (d) PC Act and Page No.# 5/12 the case was endorsed to one Sri R.P. Bose, Inspector of Police, CBI, ACB, Shillong for investigation. Accordingly, investigation was initiated and after completion of the investigation, a charge sheet under Section 173 Code of Criminal Procedure, 1973 (the CrPC, for short) came to be laid before the Court of learned Special Judge, Assam, Guwahati against the accused appellants and one Kabir Nag. The learned Trial Court framed charges against the present accused-appellants and one Kabir Nag, vide order dated 13.08.1999. The accused-appellants were charged for the offences under Sections 120B/420 IPC. On the charges being read over and explained to the accused appellants, they pleaded not guilty and claimed to be tried. Accordingly, a trail ensued.
In the course of the trial, the prosecution examined as many as 47 (forty- seven) witnesses to bring home the charges against the accused persons apart from exhibiting a large nos. of documents. After closure of the prosecution evidence, the accused appellants were examined under Section 313 Cr.P.C. In defence, the accused persons had adduced evidence of 4 (four) witnesses. After examination and appraisal of the evidence on record, the learned Special Judge vide judgment and order dated 15.07.2008 proceeded to convict and sentence, the present accused appellants.
3. Mr. D Talukdar, Mr. P Kataki, learned counsels appearing for the appellants have made detailed submissions towards assailing the conclusions drawn by the learned Trial Court in the judgment, under appeal. The learned counsels for the appellants have submitted that considering the long lapse of time occasioning since the date of institution of proceedings against the appellants, this Court would also consider the extension of benefits under the Probation of Offenders Act, 1958, to the appellants.
Page No.# 6/12
4. Ms. M Kumari, learned Retainer counsel, CBI, by taking this Court through the evidences adduced by the prosecution witnesses as well as the examination of the accused under Section 313 Cr.P.C. has demonstrated that the same had brought on record materials to establish the charge framed against the appellants in the above noted appeals.
Ms. Kumari, learned Retainer counsel, CBI has thereafter taken this Court through the conclusions reached by the learned Trial Court in the matter and has submitted that a perusal of the same would reveal that such conclusions have been so drawn basing on the evidences coming on record. She submits that the leniency now prayed to be shown by the learned counsel for the appellants would not mandate an acceptance, inasmuch as, the appellants have been accused of having committed economic offence and the matter should be viewed very seriously by this Court. She has submitted that the learned Trial Court while sentencing the appellants has considered the matter leniently and no further leniency would be mandated to be shown to the appellants.
In the above premises, Ms. Kumari, learned Retainer counsel, CBI submits that the conviction and sentencing of the appellants by the learned Trial Court would not mandate any interference.
5. I have heard the learned counsels for the parties and also perused the materials available on record.
6. The learned Trial Court basing on the evidences coming on record had framed the following issues for consideration:-
"(1) Whether the accused at the relevant period had a criminal conspiracy entered into amongst themselves in order to cheat the SBI, and for that matter, the Page No.# 7/12 Central Govt. Exchequer, by misappropriating the sums of Rs 45,98,000/- and Rs 26,000/-belonging to the ASEB meant for depositing with their A/Cs standing at the New Guwahati Branch of the SBI being punishable U/S.120(B), IPC;
(2) Whether they had accordingly committed the cheating being punishable U/S.420, IPC;
(3) Whether the A-1, Kabir Nag, committed forgery for the cheating in question being the then Accountant at that Bank being punishable U/S 468,IPC, and, (4) Whether the A-1, Kabir Nag, committed criminal misconduct being a public servant misusing and abusing his official power and authority without public interest by obtaining pecuniary advantage to himself and to the co-accused to the tune of the said money, being punishable U/S.13(2)/13(1)(d), P.C.Act, 1988, as alleged in the prosecution with evidence being accordingly adduced in support thereof."
7. The learned Trial Court with regard to the charges framed against accused A-2 proceeded to draw the following conclusions-
"There are as many as seven admitted and proved signatures of A-2 G.K. (Gaur Kanti) Dass available before this court in that they were put by him unto his statements U/S.313, Cr.I.C. On a careful comparison it appears to me that these signatures well-tally with the six signatures dt.8.12.94 appearing at the foot of each of the Exts. No.340 (6) to 340 (11) containing the alleged specimen signatures of the A- 2, G.K.Dass taken by the I.0. and sent for the forensic examination which came to be marked in the hand of the expert (P.W.43) as S-56 to S-61. The said six signatures purportedly made by the A-2 G.K.Dass, on 8.12.94 before the I/O after putting his (former) sets of initials on the six sheets of paper so exhibited and marked respectively, were so made with the endorsement "specimen given by me voluntarily."
Those six full signatures on those six sheets containing the purported (Questioned) initials of the A-2, G.K.Dass, were, of course not denied or challenged in the defence Page No.# 8/12 and from such view points I have come to a conclusion that the A-2 had put his said initials as in the Exbts.340 (6) to 340 (11).
These initials on their comparison made with the Questioned initials, viz, the Q-7, Q8 appearing on the Ext.48, ie, the account opening form, as well as the Q.11. Q.12 appearing on the Specimen Card (Ext.78) in question do not give rise to a different opinion from the one already formed by me in conformity with the one made by the expert (P.W.43). And the same is found to be the very case also with the other Questioned signatures (initials) numbering two hundred and odd as marked by the P.W.43 (Expert) being Q7 to Q 403 in his opinion (Ext.342) and in the deposition given during the trial of this case.
I am therefore of the firm opinion that the questioned signatures are of A-2 (G.K.Dass) who had operated the current a/c.No. C & 1/5/615 under the name and style of "Colour Printers" being its proprietor during the faithful period thereby withdrawing fraudulently in collusion and collaboration with the A-1 (Kahir lag) the said sum of the public money from the N.G.Branch of SBI. The A-2 is thus considered guilty of criminally conspiring with the A-1 and then committing the said cheating being accordingly punishable U/S.120 (B), IPC and 420, IPC in this case)."
8. With regard to accused A-3, the learned Trial Court had drawn the following conclusions-
"What I have found from the foregoing materials is that the A - 3 had as many as three bank accounts in her name out of which one was being operated at the N.G.Branch transacting money diverted by the A - 1 from the account of the Colour Printers as aforesaid while another a/c. lying with the UCO Bank was also being operated with such money and irrespective of the amounts of such money being transacted through the said two accounts of the A-3, it remains that there was full knowledge and acquiescence on the part of the A-3 in the operation of those two a/c.s of hers for the simple reason that she happened also to be an employee of the UCO Bank and it is hence not at all believable that she had no occasion to go through her Page No.# 9/12 two pass Books standing against the said two incriminating a/c.s respectively. Moreover, she had to sign on each and every occasion of any transaction made under those accounts through various means. Accordingly, it can be inferred that the A - 3 had consent and connivance in so operating her said accounts as revealed in the evidence. "The evidence as to transmission of thoughts sharing the unlawful design may be sufficient for constituting the offence of criminal conspiracy (AIR 1988 SC 1883).
As lacs of rupees were being transacted by the A-1 through the said two accounts of the A-3, she is presumed to have been in the know of the source of such money coming out in their favour and there might have been something more than mere transmission of their thought sharing the unlawful design of misappropriating the money in question. Consequentially, the A - 3 is also held to be guilty U/Ss 120(B)/420, IPC for committing criminal conspiracy with her husband (A-1) in the said cheating being committed."
9. With regard to accused A-4, the learned Trial Court had drawn the following conclusions:-
"In the course of his examination U/S.313, Cr.PC. the A-1 stated (answer to Q.No. 86) that Prashanta Kumar Das (A-4) was the Proprietor of M/S.Prag Agencies at Shanti Complex, Paltan Bazar and the business dealings were done by the A-1 although the A-4 was the proprietor being his nephew (answer to Q. No,111). The A-1 further mad his reiterated statements (in reply to Qs.NO.114,118,126) that he financed and ran the firm in the name of said P.K.Das.
On the other hand, the A-4 stated while undergoing such examination that the Prag Agencies was opened in his name but everything was being done by the A-1 (reply to Q.No.3.). He had even stated therein that Kabir Nag (A-1) formed the firm in the name of the former for being the latter relative (replies to questions No.6,13,15,16.).
Page No.# 10/12 The P.W.19 (M.R. Choudhury) being then a Cashier-Clerk, at the N.G. Branch proved different cheques issued from the A/c of the Colour Printers and the Ext.319 (5): such a cheque issued in favour of the P.W.4 for Rupee one lac. The P.W 21 (P.K.Brahma), being a Cashier cum clerk of the Bank sated that the A-4 received the payment through the cheque (Ext. 137) for Rs.40,000/- bring issued from the a/c of Colour Printers The P.W 29 (D.DebRoy) received the cheques, vide Exts. No. 107,149,153, 180, 28 for Rs.30,000/-, Rupees one lac, Rs.20,000/-, Rs.30,000/-and Rs.50,000/- respectively for collection being issued by the A-1(Kabir Nag) and the encashed amounts were handed over by the P.W.29 to the staff of the Prag Agencies Those cheques were issued by the proprietor of M/S.Colour Printers. The P.W.40 (A.J.Raha), an employee of Prag Agencies, received the cheques, ie, the Exts. No.113,114,152, 157, from kabir Nag (A-1) for encashment & the former encashed them and had given the money under instruction of A-1 to the P.W.39 (Shashanka Sekhar Das) who was the Manager of Prag Agencies. The P.W.41 (N.Das) stated that he used to receive drafts from the A-4 in the name of that firm being super-stockist of the pharmaceutical Co. of the P.W.41.
The above have been some instances of how the A - managed the Prag Agencies even being its nominal proprietor taking money from his uncle Kabir Nag (A-
1) being provided from the a/c of the Colour Printers."
10. Having drawn the said conclusions, the learned Trial Court proceeded to hold that Kabir Nag (A-1) conspired with the co-accused A-2, A-3 and A-4 for committing the offence of cheating and as a result, they were guilty under Sections 120(B) IPC.
11. Basing on the said conclusions, the learned Trial Court proceeded to convict the accused appellants in the above noted appeals under Sections 120B/420 IPC and sentenced them, as noticed hereinabove.
12. This Court has perused the conclusions drawn by the learned Trial Court Page No.# 11/12 in the light of the evidences coming on record and finds that the said conclusions have been so drawn strictly basing on a due and proper appreciation of the evidences coming on record and no infirmity is found to exist, therein. Accordingly, the conviction of the appellants, herein, under Section 120B/420/468 IPC would not mandate any interference.
13. Having drawn the above conclusions, this Court notices that the offence involved in the matter was committed by the accused appellants, herein, during the period 03.07.89 to 15.10.1994 and more than 31 years have lapsed since the date of institution of proceedings against them in the matter. This Court finds that the appellants, herein, have been pursuing the matter initially before the learned Trial Court and thereafter, in the present appeal before this Court for the last around 27 years.
14. Accordingly, considering the long lapse of time occasioning in the matter, this Court is of the considered view that the appellants, herein, are entitled to be extended with the benefits under the provisions of the Probation of Offenders Act, 1958. The said benefit being permissible to be granted by this Court in exercise of its Appellate jurisdiction, this Court extends the benefit under the Act of 1958 to the appellants, herein.
15. Accordingly, for the reasons recorded, hereinabove, the accused appellants, herein, are given the benefit under the Act of 1958 and the sentences modified to the effect that instead of sending the appellants to jail, they be extended with the benefit under the provisions of the Probation of Offenders Act, 1958.
16. This Court has only modified the sentencing with regard to imprisonment Page No.# 12/12 of the appellants, herein, and the fine as imposed by the learned Trial Court not having been interfered with, the appellants, herein, would be liable to deposit the fine amount.
17. In view of the above discussion, it is directed that each of the appellants, herein, will file two sureties to the tune of Rs.50,000/- (Rupees Fifty Thousand) each, along with a personal bond before the learned Special Judge, CBI, Assam, Guwahati, and undertake to the effect that the appellants, herein, shall maintain peace and good behaviour during the period of 1 (one) year from the date of filing of the bond. The aforesaid bond be filed by the appellants within a period of 3 (three) months from the date of this order along with the deposit of the fine amount as imposed by the learned Trial Court.
18. With the above observations and directions, the present appeals stand disposed of.
JUDGE Comparing Assistant