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[Cites 13, Cited by 0]

Madras High Court

S.Ramaswamy vs State Rep. By on 5 November, 2001

Author: M. Karpagavinayagam

Bench: M. Karpagavinayagam

       

  

  

 
 
  IN THE HIGH COURT OF JUDICATURE AT MADRAS          

 Dated: 5-11-2001

 Coram: 

The Honourable Mr.  Justice M.  KARPAGAVINAYAGAM        

 CRIMINAL APPEAL No.3 of 1991    
and  38, 50 and 65 of 1991 ...

 S.Ramaswamy                            .. Appellant (A1) in      
                                      C.A.3 of 1991

1. T.S. Kandasamy  
2. S.V.Subramanian                 .. Appellants(A3 & A5)
                                      in C.A. 38 of 1991

A.L.Thirunavukarasu                .. Appellant (A2) in
                                      C.A. 50 of 1991

Shenbagaraj                             .. Appellant (A4) in
                                      C.A. 65 of 1991

                           vs.
 State rep. by
Deputy Superintendent of  Police,
C.B.I., Madras.                     .. Respondent in all
the above  appeals.

Criminal Appeals against the Judgment dated 19.12.1990 in S.C.No.35 
of 1988 on the file of the VIII Addl. Sessions Judge, Chennai.

!       For Appellant  in  : Mr.S.A.Rajan
            C.A.3 of 1991
        For Appellants in  : Mr.K.Srinivasan
           C.A.38 of 1991
        For Appellant in   : Mr.M.Ravindran, S.C.
           C.A.50 of 1991
        For Appellant in   : Mr.N.Paul Vasanthakumar
           C.A.65 of 1991
^       For Respondent     : Mr.E.Jacob R.Daniel,       
                             Spl.Public Prosecutor
                             for C.B.I. Cases.



:                               COMMON JUDGMENT       

        The appellants in the above appeals were convicted  for  the  offences
under Sections  120-B,  255,  256,  257  and 259 I.P.C.  Challenging the same,
Ramaswamy (A1) has filed the appeal in C.A.   No.3  of  1991,  Thirunavukarasu
(A2)  has  filed  the  appeal  in  C.A.No.50  of  1991,  Kandaswamy  (A3)  and  
Subramanian (A5) have filed the appeal in C.A.  No.38 of 19 91 and Shenbagaraj 
(A4) has filed the appeal in C.A.  No.65 of 1991.

2.  Originally along with the appellants, A6 and A7  were  tried  for  various
offences and ultimately, the trial Court acquitted A6 and A7 and convicted the
appellants alone  as  under:-  (a) Ramaswamy (A1), the appellant in C.A.  3 of
1991, was convicted for the offences under Sections 255 and 256  I.P.C.    and
sentenced to  undergo  R.I.    for 3 years and to pay a fine of Rs.1,000/-, in
default to undergo R.I.  for six months on each count.

(b) Thirunavukarasu (A2), the appellant in C.A.No.50 of  1991,  was  convicted
for the  offences  under Sections 256 and 257 I.P.C.  and sentenced to undergo
R.I.  for 3 years and to pay a fine of Rs.1,00 0/-, in default to undergo R.I.
for six months on each count.

(c) Kandaswamy (A3), the first appellant in C.A.  No.38 of 19

98, was convicted for the offence under Section 255 I.P.C.  and  sentenced  to
undergo R.I.    for  3  years  and  to pay a fine of Rs.1,000/-, in default to
undergo R.I.  for six months.  Though he  was  tried  for  the  offence  under
Section 259 I.P.C., he was acquitted in respect of that charge.

(d)  Shenbagaraj  (A4),  the appellant in C.A.No.65 of 1991, was convicted for
the offence under Section 259 I.P.C.  and sentenced to undergo  R.I.    for  3
years and  to  pay  a  fine of Rs.1,000/-, in default to undergo R.I.  for six
months. 

(e) Subramanian (A5), the second  appellant  in  C.A.    No.38  of  1991,  was
convicted for  the  offence under Section 255 I.P.C.  and sentenced to undergo
R.I.  for 3 years and to pay a fine of Rs.1,000/-, in default to undergo  R.I.
for 6 months.

3.   Though  all  the  appellants were convicted for the offence under Section
120-B I.P.C., no separate sentence was imposed upon them.  

4.  The crux of indictment as against the appellants and other accused is that
they entered into a criminal conspiracy  between  198  3  and  1986  to  print
counterfeit  Central  Excise stamps to evade Central Excise stamp duty payable
on safety match boxes using film negatives and printing plates.  In  pursuance
of  the above conspiracy, Ramaswamy (A1), Kandaswamy (A3) and Subramanian (A5)     
printed counterfeit Central Excise stamps at  the  Offset  Printing  Press  of
Ramaswamy (A1).    Thirunavukarasu  (A2)  facilitated  printing of counterfeit 
Central Excise stamps by providing film negatives of Central Excise band rolls
and from  these  film  negatives,  printing  plates  were  made  for  printing
counterfeit Central  Excise stamps.  Subramanian (A5) despatched these Central
Excise counterfeit stamps in the names of M/s.Orient Paper Mart  and  M/s.Rose 
Paper Stores through M/s.Southern Roadways Transport Company to various places   
including Kovilpatti  in various trips.  Shenbagaraj (A4) took delivery of the
counterfeit stamps sent by Subramanian (A5) and concealed the same in a secret 
place.  Thereafter, Shenbagaraj (A4), Raju (A6) and Sannasi  (A7)  distributed
the counterfeit Central Excise stamps to various match factories in and around
Kovilpatti.

5.  To prove these allegations, the prosecution examined P.  Ws.1 to 24, filed
Exs.P-1 to P-134 and marked M.Os.1 to 13.  

6.   On  conclusion  of  trial,  the  appellants/accused were questioned under
Section 313 Cr.P.C.  and they denied their complicity in the crime.

7.  On appraisal  of  evidence  on  record,  the  trial  Court  convicted  the
appellants  in  respect of the offences referred to above and acquitted A6 and
A7.  Hence, these appeals by the appellants (A1 to A5).

8.  Mr.S.A.Rajan,  the  learned  counsel  appearing  for  the  first  accused,
Mr.M.Ravindran,  the  learned senior counsel appearing for the second accused,       
Mr.K.Srinivasan, the learned counsel appearing for the third and fifth accused
and Mr.Paul Vasanthakumar,  the  learned  counsel  appearing  for  the  fourth       
accused  would  argue  at  length  pointing  out  various  infirmities  in the       
materials relied upon by the prosecution.

9.  In reply, Mr.E.Jacob R.Daniel, the learned Special Public  Prosecutor  for
C.B.I.   Cases,  would  contend  justifying  the reasonings given by the trial           
Court for imposing conviction and sentence upon the appellants.

10.  I have carefully considered the submissions made by the  learned  counsel
for both sides and perused the materials available on record.

11.   Before  analysing  the  merits  of the submissions made by either of the
parties, it would be worthwhile to refer to the important materials placed  by
the  prosecution  before the trial Court, which would reveal the chronological
events so that we can have a full picture of the various acts committed by the
accused as well as instances involving the efforts taken by the  Investigating
Officers to collect the materials against the accused.  These things are given
below in a nutshell.

(a) Mr.Ragothaman, Deputy Superintendent of Police, C.B.I., Bangalore (P.W.11)
was investigating the Crime No.R.C.32 of 1985 relating to fake Indian Airlines
tickets printed  and  sold  in  the  open market.  In regard to the said case,
P.W.11 searched the premises of Ramaswamy (A1) on  20.2.1986  and  seized  the   
materials  including  the  materials  which  are  relevant for this case under
Ex.P-31 search list, namely, M.Os.6 to  9  four  zinc  sheet  printing  plates
containing  the matter of Central Excise band roll along with M.O.10 note book
containing the entries made by P.W.15 Ravi, an employee of A1  with  reference
to the printing of counterfeit Central Excise stamps.  P.W.9 Inspector, Income
Tax Department, witnessed the search.  A1 was present and he signed in Ex.P-31 
search list.

(b)  On  knowing  the  involvement  of Kandaswamy (A3) in this case, P.W.11 on
22.2.1986 between 7.00 A.M.  and 7.45 A.M.  went to  the  premises  of  A3  at
Royapettah and seized various materials under Ex.P-32 search list.  As per the
same,  Item No.1 in Ex.P-32 relates to six sheets of Central Excise band rolls
and the same were marked as M.O.12 series.  Item No.2  relates  to  cash  memo 
sales books  of  M/s.    Orient  Paper Mart, Madras and the same was marked as   
Ex.P-65.  Item No.3 in Ex.P-32 is the cash bill book of M/s.Rose Paper Stores,
Madras and the same was marked as Ex.P-66.   A3  was  present  throughout  the       
search  and  he  signed  in Ex.P-32 in the presence of P.W.10 Senior Personnel        
Officer, Indian Airlines.

(c) On further information that Thirunavukarasu (A2) is also involved  in  the
crime,  on  the same day, i.e., 22.2.1986, P.W.11 searched the office premises
of Thirunavukarasu (A2) at Madras-1 between 7 .50 A.M.  and 8.30 A.M.  Ex.P-33 
is the search list.  A2 was present.    Item  No.1  in  Ex.P-33  is  the  film     
negative of  Central  Excise  band roll containing 120 Nos.  and the same were
marked as M.O.11 series. 

(d)  On  being  informed  by  P.W.11  Deputy  Superindent   of   Police,   the
Superintendent  of Police, C.B.I., Bangalore, sent a letter dated 22.2.1986 to
the  Superintendent  of  Police,  C.B.I.,  Economic  Offences   Wing,   Madras 
incorporating the details of the seizures made from A1 to A3 and requested for
taking action against the accused.  The said letter was marked as Ex.P-34.  On
the strength   of   Ex.P-34   letter,   P.     W.24  Baskaran  Thambi,  Deputy 
Superintendent of Police, registered a case in Crime No.4 of 1986  against  A1
to A3  for  the offences under Sections 120-B, 420 and 255 to 259, I.P.C.  The
F.I.R.  Is Ex.P-133.

(e) After registering the  F.I.R.,  P.W.24  Deputy  Superintendent  of  Police
interrogated A1  and A3.  On coming to know about the involvement of A5 and A7 
who are the residents of Kovilpatti, P.W.24 went to Kovilpatti with  his  team
for further investigation.

(f) On 24.2.1986, P.W.24 Deputy Superintendent of Police searched the premises 
of A5 Subramanian at No.32, Soundarapandian Street, Kovilpatti in the presence
of P.W.4 Venkataraman, Inspector, Central Excise, Kovilpatti between 7.00 A.M.
and 7.30 A.M.    Ex.P-15  is  the  search  list.    Throughout the search, one
Kotteeswaran, brother-inlaw of A5 was present.  Four items were seized.   Item        
No.2  is the rubber stamp "For Orient Paper Mart, Proprietor" and the same was
marked as M.O.5.  Item No.1 relates to three inland  letters  and  these  were
marked as  Ex.P-16  series.    The first letter was written by A3 to A5 to the
residential address of A5 at No.32 Soundarapandian Street,  Kovilpatti.    The
second letter  was also addressed to A5 to the same address.  The third letter
was written by A5 from Madras to his wife at No.32 ,  Soundarapandian  Street,
Kovilpatti.

(g) On the same day, P.W.24 Deputy Superintendent of Police examined P.Ws.2, 3   
and  8  and  collected  information  with  regard to taking of delivery of two
parcels in gunny bags sent in the name of Kalirajan by A5  and  the  same  was 
taken delivery  by A4 Shenbagaraj.  Therefore, P.W.24 on the same day, at 4.30 
P.M.  arrested A4.  On the basis of the confession given by A4, P.W.24, in the
presence of P.W.4 Venkataraman,  recovered  two  gunny  bags  concealed  in  a               
secluded place,  the  admissible portion of which was marked as Ex.P-17.  From        
these two gunny bags (M.Os.1 and 3), yellow and  blue  colour  Central  Excise         
stamps (M.Os.2 and 4) were seized under Ex.P-29 mahazar.   

(h)  P.W.24 examined P.W.15 Ravi, who was working in the printing press of A1.
He stated that on the instruction given by his employer (A1), he  printed  the
counterfeit  Central  Excise  stamps  with  the help of M.Os.6 to 9 zinc sheet
printing plates brought by A3 and A5 and after the printing work was over,  A3
and A5  packed  and  took  delivery  of the same with them.  On examination of
P.W.15, it was found that the entries in M.O.10 note book,  which  was  seized
from A1, were found to be written by P.W.15.

(i) P.W.24 sent these M.Os.6 to 9 zinc sheet printing sheets seized  from  the
premises  of  A1, M.O.12 Central Excise band rolls seized from the premises of
A3, M.O.11 film negatives seized from the office of A2 and M.Os.1 and 3  gunny 
bags and M.Os.2 and 4 yellow and blue colour Central Excise stamps seized from 
the premises of A4 for scientific analysis and examination through requisition
Ex.P-67 dated 25 .3.1986.  P.W.20 Lakshminaraynan, an Expert, sent his opinion 
Ex.P-68  on 29.7.1986 stating that M.Os.6 and 9 printing plates were made from       
M.O.11 film negatives and M.Os.  2 and 4 yellow and blue colour Central Excise       
stamps were forged ones and the same were  made  from  M.Os.6  to  9  printing     
plates.

(j) Ex.P-65 cash memo sales book in the name of Orient Paper Mark  was  seized        
from the  house  of  A3  on  22.2.1986  by  P.W.11.  Ex.P-66 cash bill book of
M/s.Rose Paper Stores, Madras was also  seized  from  his  premises.    P.W.24         
examined P.W.18 Accountant working in M/s.  Orient Paper Mart, who stated that 
Ex.P-65 Bill  Book did not belong to M/s.Orient Paper Mark.  M.O.5, the rubber
stamp in the name of M/s.  Orient Paper Mark was seized from the house  of  A5
Subramanian by  P.W.24.    P.W.18  stated  that  M.O.5 did not belong to their              
company and similarly, P.W.24 examined P.W.19, a  Partner  of  M/s.Rose  Paper        
Stores, who stated that Ex.P-66 Bill book in the name of M/s.Rose Paper Stores
did not belong to their shop.

(k) P.W.24 examined P.W.17 Manager of Thangam Lodge, Periamet.  He stated that        
during  the  relevant  period, Subramnaian (A5 ) had stayed in the said lodge.
As per the entries made in Exs.P-49 to 64,  Subramanian  (A5)  has  given  his      
address as  "32,  Soundarapandian  Street, Kovilpatti".  Then, P.W.24 examined  
P.W.21 Purushothaman, who was working in Southern Roadways Transport  Company,      
Chennai.   He  stated that parcels were sent with Exs.P-69, 71, 73,75, 77, 79,
81, 83, 85,8 7, 89, 91, 93, 124 and 125 forwarding notes,  which  contain  the
handwriting  of Subramanian (A5) for having sent the parcels to various places
including Kovilpatti.    P.W.24  sent  these  documents  for  the  opinion  of             
Handwriting Expert  along with the signature of A5.  P.W.22 Handwriting Expert
in Ex.P-129 dated 30.6.1986 opined that the forwarding notes were prepared and
signed by A5.

12.  On the basis of these materials, the prosecution projected  its  case  by
stating that A1 to A5 entered into a criminal conspiracy at Madras, Kovilpatti
and  other  places  to  print  the  counterfeit  Central  Excise stamps in the
printing press of A1 using M.Os.6 to 9 printing plates made from  M.O.11  film
negatives  provided  by A2 and despatched the same to various places under the
guise of paper bundles sent  by  M/s.Orient  Paper  Mart  and  M/s.Rose  Paper
Stores,  Chennai  to  evade  Central  Excise  duty  on  safety match boxes and 
thereby, they committed the offences under Sections 120-B, 255, 256,  257  and
259 I.P.C.

13.   The  following  factors  are  brought to light by the prosecution in the
present case through various materials.

(a) Ramaswamy (A1), Kandaswamy (A3) and Subramanian (A5)  printed  counterfeit   
Central Excise stamps by using M.Os.6 to 9 printing plates made by M.O.11 film
negatives  supplied  by Thirunavukarasu (A2) through P.W.15 Ravi in the offset
printing press of Ramaswamy (A1).   M.O.11  film  negatives  used  for  making 
M.Os.6  to  9 printing plates were seized from the office of A2 under Ex.P-33.    
After making the printing plates, namely, M.Os.6 to 9, A1 to  A3  printed  the
counterfeit Central  Excise  stamps  at the printing press of A1.  P.W.15 made
entries about the printing work done  in  M.O.10  note  book.    M.Os.6  to  9       
printing plates and M.O.10 note book were seized from the premises of A1 under
Ex.P-31.   These  factors have been spoken to by P.Ws.11 Deputy Superintendent  
of Police, P.W.9, P.W.10 and P.W.15 through  whom  M.Os.6  to  9,  M.O.11  and  
Exs.P-31 to P-33 were marked. 

(b)  After  the collection of the counterfeit Central Excise stamps, A3 and A5
were sending the same in the name of M/s.Orient Paper Mart and M/s.Rose  Paper        
Stores  through Southern Roadways, Madras to various places under the guise of
paper bundles.  P.W.11 Deputy Superintendent of Police on 22.2.1986  recovered 
Ex.P-65  cash  memo  sales  book  in  the  name of M/s.Orient Paper Mart under        
Ex.P-32 search list from the house of A3.  He also recovered Ex.P-66 cash bill
book of M/s.  Rose Paper Stores.  These exhibits, namely,  Exs.P-65  and  P-66
seized from the premises of A3, are forged ones.  P.W.18 Chellaperumal working
as  Accountant in M/s.Orient Paper Mart and P.W.19 Viyadut Ali Khan, a Partner
of M/s.Rose Paper Stores would speak about Exs.P-65 and P-66 that they are not 
genuine.

(c) P.W.24 Deputy Superintendent of Police in the presence of  P.W.4  searched
the  house  of  A5  at  No.32 Soundarapandian Street, Kovilpatti under Ex.P-15
search list and  recovered  M.O.5  rubber  stamp  "  For  Orient  Paper  Mart,
Proprietor".   P.W.24  also seized some letters Ex.P-16 series to show that A5
was permanently residing in the said address.  During  the  course  of  search 
made by  P.W.24, one Kotteeswaran, brother-in-law of A5, was present.  A5 sent       
the parcels through M/s.  Southern Roadways Transport Company through  various  
forwarding notes  Exs.P-69,  71,  73,  75,  77, 79, etc.  P.W.21 Purushothaman
working in the M/s.Southern Roadways Transport Company would speak  about  the   
handing over  of  the  parcels  by  A5.    The  handwriting contained in these
exhibits was also found to be the handwriting of A5 as  per  Ex.P-129  opinion
given by P.W.22 Handwriting Expert.

(d)  P.W.17  Satyam, Manager of Thangam Lodge, Periamet identified the entries
made in Exs.P-49 to 64 Lodge Attendance Registers and stated that A5 came  and  
stayed in the lodge during the relevant period and he had given his address as
"No.32, Soundarapandian Street, Kovilpatti".


(e)  Using  Ex.P-12  lorry  receipt,  A5  sent  two  gunny  bags  addressed to
Kalirajan, Kovilpatti under the guise of paper bundles.  These gunny bags were  
taken delivery from P.W.2 Thirumalai Kumar,  a  Clerk  working  in  TVS  Lorry        
booking office  at Kovilpatti, by Shenbagaraj ( A4).  A4 signed on the back of
Ex.P-12 lorry receipt as Kalirajan.  P.W.8 on behalf of A4  took  delivery  of
these gunny  bags  on  the  basis  of  the  signature  of  A4  in Ex.P-12.  On
24.2.2986, P.W.24 Deputy Superintendent of Police arrested A4 and obtained his
confession.  Then, he identified the gunny  bags  containing  the  counterfeit
Central Excise stamps concealed near his house.  The admissible portion of his      
confession is  Ex.P-17.    M.Os.1 to 4 were recovered under Ex.P-29 mahazar in
the presence of P.W.4.  M.Os.1 and 3 are the gunny bags and M.Os.2  

and 4 are the yellow and blue colour counterfeit Central Excise stamps.

(f) After recovery, P.W.24 sent Ex.P-67 requisition to P.W.20

Expert forwarding the said M.Os.  for  scientific  analysis  and  examination.
P.W.20  Expert,  after  examination, gave Ex.P-68 opinion on 29.7.1986 stating        
that M.Os.2 and 4 the yellow and blue colour Central Excise  stamps  were  the
counterfeit Central Excise stamps and these counterfeit stamps were printed by
using M.Os.6 to 9 printing plates made from M.O.11 film negatives.

14.   In  the light of the above materials, it is contended by the prosecution
that the conviction  imposed  upon  the  appellants  by  the  trial  Court  is
justified.

15.   Let  us now discuss the various points raised by the learned counsel for
the appellants.

16.  The contentions of Mr.S.A.Rajan, the learned counsel  appearing  for  the
first accused, are as follows:-

"The evidence of P.W.9 mahazar witness, P.W.11 Deputy Superintendent of Police  
and  P.W.15 Ravi, an employee of A1, are not sufficient to base the conviction
against A1.  P.W.15, though was working for some time in the printing press of
A1, left the service and when he came back again requesting for job, the  same
was denied.  Therefore, he was inimical towards the first accused.  He was not
able to  state  exactly  as to how many times A3 and A5 visited the press.  He
stated that M.Os.6 to 9 were aluminium plates, whereas  P.Ws.9  and  11  would                
state that  they  were  zinc  sheets.  Admittedly, M.Os.6 to 9 were not seized
when they were actually used.  Even assuming that M.Os.6 to 9 were seized from 
the press of A1, there is no evidence to show that the accused  had  knowledge 
about  these  plates and that there were attending materials used for printing
the forged labels."

17.  These contentions, in my view, do not merit acceptance, in  view  of  the
materials available  as  against the first accused in abundance.  The evidence
of P.W.15, who was the employee of  the  first  accused,  is  so  natural  and      
inspiring.   According  to  him, after seizure of the materials, the press was
closed and therefore, he did not get job from A1.  Under those  circumstances, 
it cannot be concluded that P.W.15 is inimical towards the first accused.

18.   On  the  other hand, the evidence of P.W.15 is fully corroborated by the
other materials.  According to him, under  the  instructions  of  A1,  he  was
printing  the  counterfeit Central Excise stamps by using M.Os.6 to 9 printing
plates, which were brought by A3 and A5.  Though the normal working  hours  of
the  press is only morning to evening, P.W.15 was asked to do the said work in
the night hours between 8 .00 P.M.  and 3.00 A.M.  The work done  was  entered
in M.O.10 note book by P.W.15.  This was seized by P.W.11 under Ex.P-31 search          
list, which was  signed  by A1.  The recovery of these M.Os.  Was spoken to by 
P.W.9 mahazar witness, who is an Income Tax Officer. 

19.  Furthermore, there is no suggestion put to P.W.11 that the signature  was
obtained from  A1  out  of  threat or coercion.  Moreover, P.W.20 Expert would 
state that the counterfeit stamps (M.  Os.2  and  4)  were  printed  by  using
M.Os.6 to 9 printing plates, which were recovered from the premises of A1.

20.   In  the absence of any reason to reject the evidence of P.W.15, which is
corroborated by other materials, it is clear that A1 ,  in  pursuance  of  the
conspiracy,  allowed  A3 and A5 to print the counterfeit Central Excise stamps
in his press.

21.  In view of the above, the conviction imposed upon the first  accused  for
the offences under Sections 120-B, 255 and 256 I.P.C.  is correct.

22.  Now,  let  us  consider  the  submissions  made  by Mr.M.  Ravindran, the        
learned senior counsel appearing for the second accused.   The  following  are
his submissions:-

"The case against A2 rests on the evidence of P.Ws.10 and 11 only.  The search
on the premises of A2 was conducted on 22.2.1986.  Prior to the search, P.W.11
conducted search  in  the  house  of  A3.   Even without any statement from A3
implicating A2, there is no reason as to why P.W.11 came to the house of A2 on
the very same day, that too, without obtaining any search warrant.  The  first
search was conducted on 20.2.1986 in the house of A1.  P.W.11 did not take any 
steps for two days for obtaining search warrant.  The search witness P.W.10 is
not an  independent  witness.    Admittedly,  the house of A2 was situate in a
crowded locality.  P.W.11 did not call  for  two  respectful  inhabitants  for
witnessing the search.  This is in violation of Section 100 (4) Cr.P.C.  There
are  contradictions  with  regard  to  the  place  of search and the number of
articles seized.  According to P.W.10, six articles were seized under  Ex.P-33
from the  Thozhirkoodam of A2.  But, in Ex.P-33 search list, it is stated that
8 articles were seized at 1 -A Angamuthu Naicken Street.  There is no evidence
with reference to the location of the Thozhirkoodam.  The evidence of  P.Ws.10
and  11  are  contradictory  with  each  other with reference to the number of      
articles seized.  Though the search was conducted on 22.2.1986  revealing  the
involvement  of A2, there is no explanation as to why A2 was arrested six days
later (i.e.) on 28.2.1986.  In the fake Indian Airlines tickets case in  Crime
No.32  of  1985,  A2 refused to give evidence as witness and therefore, he has
been implicated falsely in this case."

23.  The second accused has been convicted for  the  offences  under  Sections
120-B, 256 and  257  I.P.C.    Section  256  I.P.C.   relates to possession of
instrument for counterfeiting Government stamp.  Section 257 I.P.C.  refers to
the making of the said instrument for counterfeiting Government stamp.

24.  According to P.W.11 Deputy Superintendent  of  Police,  he  searched  the        
premises of A2 in the presence of P.W.10 Indian Airlines Officer and recovered
M.O.11  film  negatives containing 120 Central Excise band rolls under Ex.P-33      
search list.  According to P.  Ws.10 and 11, A2  was  present  throughout  the
search and he signed in Ex.P-33 

search list and received the copy.

25.   As  per  Ex.P-68  opinion given by P.W.20 Expert, M.O.11 film negatives,
which were recovered from the premises of A2, were used for making M.Os.6 to 9
printing plates through which M.Os.2 and 4 yellow and blue colour  counterfeit
Central Excise stamps were printed.

26.   According  to  the  prosecution, P.W.11 Deputy Superintendent of Police,
C.B.I., Bangalore, came to Madras for investigating the case in Crime No.32 of
1985 relating to printing of fake Indian Airlines tickets.  On  20.2.1986,  he
searched  the premises of A1 and on 22 .2.1986, he searched the premises of A3
and A2 and recovered incriminating materials from  the  premises  of  all  the
three accused.

27.   The  connecting  link  has  been brought to light through the opinion of
P.W.20 Expert that M.O.11 film negatives recovered from  the  premises  of  A2
were  the  source  for making M.Os.6 to 9 printing plates through which M.Os.2
and 4 counterfeit Central Excise stamps were printed.  Therefore, the recovery
of M.O.11 film negatives from the premises of A2 assumes much significance.

28.  It is true that P.W.11 Deputy Superintendent of  Police  did  not  obtain
search warrant from the Court concerned before searching the premises of A1 to
A3.  This  is  admitted  by P.W.11 himself in the cross-examination.  However,
P.W.11 would state  that  before  searching  the  premises,  he  sent  advance
intimation to   the   Court   concerned.    This  is  not  challenged  in  the
cross-examination.

29.  On the other hand, it is the evidence of P.W.11 that after recovering the
materials from the house of A1 under Ex.P-31 search list, from the premises of
A3 under Ex.P-32 search list and from the premises of A2 under Ex.P-33  search 
list,  the  properties involved in this case were sent to the Court concerned.
In view of the compliance of the provision of Section 165 Cr.P.C.,  it  cannot 
be  contended  that  the  search conducted in the premises of A1 to A3 without
search warrant is illegal.

30.  It is argued that two independent and  respectful  inhabitants  from  the
locality  were  not  summoned  to  witness  the  search  and as such, it is in              
violation of Section 100(4) Cr.P.C.

31.  In the present case, P.W.10 K.R.Narayanan is the mahazar witness.  He  is
the resident  of No.54 N.C.Colony, Chennai-61.  As per Ex.P-33, the search was 
conducted at No.1-A Angamuthu Naicken Street, Madras-14.  P.W.10  was  working   
as Senior  Personnel  Officer,  Indian Airlines.  According to him, he was the
witness for the first time for the search which was conducted in the  premises

of A2  on 22.2.1986 .  Under those circumstances, merely because the witnesses 
from the same street were not called, it cannot be said that P.W.10 is  not  a
local, respectful and independent witness.

32.  Ex.P-33  would  prove  the  incriminating  materials.  Items 1 to 18 were
seized from the office of A2.  Some of the items were seized from  the  drawer
of the office table kept in the front room, some of the items were seized from
the office  room  and some other items were seized from the property room.  It
only shows that all the properties have been seized only in the same  premises
from  different  rooms  in  the same address, namely, No.1-A Angamuthu Naicken   
Street.  It is shown in Column No.4 that the house and office address of A2 is
No.1A Angamuthu Naicken Street.  

33.   It  is also noticed from Ex.P-33 search list that apart from M.O.11 film
negatives, various film negatives of  currency  notes,  Thiruvallur  Transport
Corporation  tickets  and  aluminium  plates  containing  the  matter of Entry
Tickets of International Airport Authority of India were  recovered  from  the
premises of A2.   This shows that P.  W.11 Deputy Superintendent of Police was        
able to recover other properties also, while conducting search on the premises
of A2 in a case relating to fake Indian Airlines tickets.  But,  those  things
has not been marked in this case as they would relate to some other case.

34.   In  Ex.P-33  search list itself, it is mentioned in Column No.6 that the
search was conducted under Section 165 Cr.P.C.  After observing all the  legal       
formalities,  in  Column  No.7,  it  is  stated  that Thirunavukarasu (A2) was
present throughout the search and no damage or injury was caused to the person
or property during the search.

35.  It is seen from Ex.P-33 search list that below the signatures  of  P.W.11 
Deputy  Superintendent  of  Police  and one Ramaraj, Inspector of Police, CBI,
Madras, P.W.10 K.R.Narayanan, Senior Personnel Officer,  Indian  Airlines  and       
one Rudramurthy,  Superintendent,  Indian  Airlines  signed  in  Ex.P-33.  The
second accused also put his signature endorsing that he received the  copy  of
Ex.P-33 search list.

36.   So, the evidence of P.W.11 and P.W.10 would clearly show that the search
was conducted in the premises of A2 at No.1-A Angamuthu Naicken Street in  the 
office  room  and  the  property room and 18 items of which M.O.11 is the film
negatives were recovered and during the search, A2 was present.  No suggestion 
was put either to P.W.10 or to P.W.11 to the  effect  that  his  signature  in
Ex.P-33 was obtained by the C.B.I.  police out of coercion or threat.

37.   Only  in  the  statement  under  Section 313 Cr.P.C., the second accused 
stated that he was detained by the C.B.I.  police on 2 0.2 .1986  and  in  the
C.B.I.   office,  his signatures were obtained in white papers and that he had
no knowledge about the search conducted in his premises.    This  defence  has
been  pleaded  belatedly by the second accused only at the time of questioning
under Section 313 Cr.P.C.  and no such suggesion  was  put  to  the  witnesses
concerned, namely, P.    Ws.10  and 11.  Furthermore, it is not the case of A2      
that he complained to the Judicial Magistrate concerned, who remanded  him  to
custody on 28.2.1986, regarding his illegal custody from 20.2.1986 to 28.2.198
6.

38.   It  is further contended on behalf of A2 that there is no explanation by
P.W.11 as to how A2 was traced.  This submission lacks substance.    According        
to  P.W.11,  he  conducted  search  in  the premises of A1 on 20.2.1986 and on 
information, he went to the house of  A3  on  22.2.1986  in  the  morning  and
conducted search  in  the  house  of  A3.   On getting further information, he
straightaway came to the house of A2 and conducted search in the  premises  of
A2  in  the  presence  of  A2  and  recovered  M.O.11 film negatives and other
incriminating materials relating to other cases.

39.  It is the specific evidence of P.W.11 that he came to  know  through  the
search  conducted  on 20.2.1986 and 22.2.1986 that A1 to A3 were clandestinely
printing the counterfeit Central Excise stamps by using M.Os.6 to  9  printing
plates  prepared  through  M.O.11  negative  films  and accordingly, he sent a
report on 22.2.1986 to the Superintendent of Police, C.B.I., Bangalore who  in
turn  sent  Ex.P-34  letter  dated  22.2.1986 to the Superintendent of Police,
C.B.I.  Economic Wings, Madras mentioning these facts and  requesting  him  to 
take further  action  in this matter.  On receipt of the same, P.W.24 Baskaran
Thambi, the Deputy Superintendent of Police, was directed to register  a  case
and take  action  on Ex.P-34 report.  In the said report, it is mentioned that
A3 gave information to P.W.11 that Ex.P11 film  negatives  of  Central  Excise 
band  rolls were available with A2, who was helping him to prepare M.Os.6 to 9
printing plates from the said M.O.11  film  negatives.    So,  the  source  of
information,  as  pointed  out  by  P.W.11,  was  also  mentioned  in Ex.P-34.
Therefore, this contention also fails.

40.  The mere admission by P.W.11 in the cross-examination  that  he  did  not
record  any  confession  from A1 and A3 would not mean that P.W.11 did not get         
any information from A3 regarding M.O.11 film  negatives  available  with  A2.
The  earliest  documents  Ex.P-31  search list prepared in the premises of A1,
Ex.P-32 search list prepared in the premises of A3  and  Ex.P-33  search  list
prepared  in  the premises of A2 have been clearly mentioned in Ex.P-34 letter
sent by the Superintendent of Police, C.B.I., Bangalore to the  Superintendent 
of Police,  C.B.I.,  Economic  Offence  Wing,  Madras.  Therefore, none of the
contentions urged by the learned counsel for the second  accused  would  merit        
acceptance. 

41.   As indicated above, the evidence of P.W.20 Expert is giving a connecting
link for establishing the acts committed by the accused in  pursuance  of  the
conspiracy.   According  to  him,  M.O.11  film negatives were used for making
M.Os.6 to 9 printing plates through which M.Os.2  and  4  counterfeit  Central
Excise stamps  were printed and the opinion of P.W.20 Expert is Ex.P-68.  This
is corroborated by the evidence of P.W.15, who printed the counterfeit Central
Excise stamps on the instruction of A1 in the presence of A3 and A5.

42.  When it is the specific  evidence  of  P.W.20  Expert  that  M.O.11  film
negatives  were used for making M.Os.6 to 9 printing plates, no suggestion was
put to him that the said M.O.11 film negatives were not used.  It is suggested
to P.W.10 that he was afraid of C.B.  I., since he was involved  in  the  fake
Indian Airlines  tickets  case.   There is no basis for such suggestion, which
was correctly denied by P.  W.10.  P.W.10 was a responsible Officer working as
Senior Personnel Officer in Indian Airlines.  There is no necessity for him to
speak falsehood against A2 to the  effect  that  M.O.11  film  negatives  were      
seized from the premises of A2 in his presence.

43.   As  noted  above,  the signature of the second accused in Ex.P-33 search
list has not been disputed.  A perusal of Ex.P-33  would  not  show  that  the
signature of  A2  was obtained only in blank white papers.  Ex.P-33 shows that
it is a printed matter covering several pages in which the  signature  of  the
second accused was obtained in the last column. 

44.  Under these circumstances, the conviction imposed upon the second accused  
for the offences under Sections 120-B, 256 and 257 I.P.C.  is correct.

45.   It would now be appropriate to refer about the materials against both A3
and A5, as the prosecution has placed common materials to prove the offence as
against these accused. 

46.  The learned counsel for the third accused  has  submitted  the  following
contentions:-

"Though  the  third  accused  was  acquitted  in  respect of the offence under   
Section 259 I.P.C., he was convicted under Sections 120 -B and 255 I.P.C.   on
the basis  of  insufficient  materials.  The implication of A3 is based on the
information given by A1.  But, P.W.11 Deputy Superintendent of Police did  not
record any  confession  statement  either  from  A1 or A3.  The presence of A3
during the search was doubtful, since P.W.10 did not tell P.W.24 Investigating
Officer that A3 was present.  According to P.W.11, A3 was arrested by  him  on
22.2 .1986, whereas P.W.10 stated that he did not know about the same.  On the 
other  hand,  P.W.24  would state that A3 was not arrested on 22.2.1986 and he
was arrested only on 28.2.1986.  In Ex.P-34, there is  no  mention  about  the
presence of  P.W.10 during the search.  According to P.W.10, the third accused
signed Ex.P-32 search list only once.  But, Ex.P-3 2 contains the signature of
A3 in Tamil and also in English.    Therefore,  P.W.10  could  not  have  been       
present during  the  search.  The evidence of P.W.15 was not reliable as there
is no material to prove as to  how  P.W.15  was  traced  by  the  prosecution.
P.W.13  would  state  that  five  years back A3 placed orders for M.O.5 rubber    
stamp and took delivery of the same.   P.W.13  further  stated  that  he  told
P.W.24 that  he  knew  A3 only in that context.  No such statement was made by           
P.W.24." 

47.  The learned  counsel  for  the  fifth  accused  has  made  the  following
submission:-

"The  alleged recovery of M.O.10 note book was made from the premises of A1 on 
22.2.1986.  According to prosecution, this would relate to the entries made by
P.W.15 regarding the printing work done to A3 and A5 in the press of A1.    If
really  M.O.10  had  been recovered on 22.2.1986, there is no reason as to why       
the name of A5 was not mentioned in Ex.P-34.  While the search  was  conducted 
at No.32  Soundarapandian  Street  Kovilpatti,  A5  was  not present.  Ex.P-15       
series inland letters do not contain any incriminating substance.  Admittedly,
the house in which the search was conducted did not belong to A5.   P.W.15  is
an accomplice.  Ex.P-129 opinion given by P.W.22 Handwriting Expert as against 
A5 has not been corroborated."

48.   A3  and  A5 were convicted for the offences under Sections 120-B and 255
I.P.C.  According to the prosecution, A1, A3 and A5  printed  the  counterfeit
Central Excise  stamps at the Offset Printing Press of A1.  P.W.15 would state
that A1 and A5 brought M.Os.6 to 9 printing plates and by using the same,  the
counterfeit  Central  Excise  stamps were printed by him at the press of A1 on
the instruction of A1 during the night hours in the presence of A3 and A5  and
after the  printing was over, they packed and took the same with them.  P.W.15 
had made entries regarding the work done in M.O.10 note book.   These  entries
would show that A3 and A5 printed the counterfeit Central Excise stamps in the
printing press of A1.

49.  As  noted  above,  as  per  the  opinion  of  P.W.20 Expert M.  Os.6 to 9
printing plates were used for printing the counterfeit Central Excise  stamps.
On  22.2.1986,  the  search  was conducted in the house of A3 by P.W.11 in the
presence of P.W.10 and M.O.12 series Central Excise band rolls were  recovered
from him  and the same were found to be genuine.  Ex.P-65 cash memo sales book   
relating to Orient Paper Mart and Ex.P-66 cash  bill  book  relating  to  Rose
Paper Stores  were  recovered  from  the  premises of A3.  Since M.O.12 series
Central Excise band rolls were found to be genuine, as per the  opinion  given
by  P.W.20  Expert, A3 was acquitted in respect of the offence under Section 2
59 I.P.C.

50.  As stated above, P.W.15 would speak about the role of A3

and A5.  After collecting the counterfeit Central Excise  stamps  printed,  A5   
sent  the parcels through M/s.Southern Roadways Company as if M/s.Orient Paper  
Mart and Rose Paper Stores were the despatchers.  

51.  P.W.18 Chellaperumal, who was working as Accountant in  M/s.Orient  Paper        
Mart  during  the  relevant period, deposed that Ex.P-6 5 cash memo sales book
seized from the premises of A3 did not belong to M/s.Orient Paper  Mart.    He
also  stated  that  M.O.5  rubber  stamp  in  the  name  M/s.Orient Paper Mart
recovered from the house of A5  did  not  belong  to  M/s.Orient  Paper  Mart.
Therefore, it is clear that Ex.P-6 5 and M.O.5 in the name of M/s.Orient Paper
Mart were got prepared by A3 and A5 to despatch the counterfeit Central Excise
stamps from Madras to various places under the guise of paper bundles.

52.   Similarly, P.W.19 Vidyadut Ali Khan, who was a Partner in M/s.Rose Paper
Stores, would state that Ex.P-66 cash bill book in the name of M/s.Rose  Paper
Stores,  which  was  seized  from  the house of A3, did not belong to M/s.Rose
Paper Stores.

53.  These things would show that A3 and A5 went to press of A1 and  with  the
help  of  P.W.15  printed counterfeit Central Excise stamps and despatched the
same to various places by  using  Exs.P-65  and  P-66  forged  bill  books  of
M/s.Orient  Paper Mart and M/s.Rose Paper Stores which were recovered from the 
house of A3 and by using M.O.5 forged rubber stamp of  M/s.Orient  Paper  Mart
which was recovered from the house of A5.

54.   It is true that A5 was not present at Door No.32 Soundarapandian Street,
Kovilpatti, when the  search  was  conducted.    But,  one  Kotteeswaran,  the
brother-in-law of  A5,  was present during the course of search.  According to
P.W.4, the mahazar  witness,  M.O.5  rubber  stamp  "for  Orient  Paper  Mart,
Proprietor"  was  recovered  from  the  house  of  A5 at No.32 Soundarapandian 
Street, Kovilpatti.  P.W.24 seized Ex.P-16 series letters,  which  would  show
that though the said house belonged to Kotteeswaran, the brother-in-law of A5,
A5 was presently residing in the said address and receiving these letters.

55.   P.W.24, the Investigating Officer, would state that during the course of
search in the house of A5, the said  Kotteeswaran  was  present  and  he  also       
signed in  Ex.P-15  search  list.  The first letter was written by A3 to A5 to
the said address.  The second letter was also addressed  to  A5  to  the  said
address.   The  third  letter  was  sent by A5 himself to his wife to the same
address from Madras.  Therefore, it  cannot  be  contended  that  A5  was  not
residing in the place where the search was conducted by P.W.24 in the presence
of P.W.4.

56.   Further,  it has been established through P.W.22 Handwriting Expert that
the said letters were written by A3 to A5 to the said address.   There  is  no
challenge  either  by A3 or by A5 that the said letters were not written by A3
to A5 or Kotteeswaran, who signed during the course of  search,  was  not  his       
brother-in-law.  Moreover, the acquittal of A3 in respect of the offence under
Section 259  I.P.C.    would  not  have  any  bearing  with  reference  to the
conviction under Section 255 I.P.C.

57.  According to prosecution, after collection of these  stamps  printed,  A5
sent the parcels to various parties through M/s.  Southern Roadways Company as 
if  M/s.Orient  Paper  Mart  and  M/s.Rose  Paper Stores were the despatchers. 
P.W.21, the employee of M/s.Southern Roadways Company would  produce  Exs.P-69      
to  P-71  forwarding  notes signed by the sender on behalf of M/s.Orient Paper
Mart.  P.W.18, who was working in M/s.Orient Paper Mart, would state  that  no
such forwarding  notes were sent by them.  On the other hand, Ex.P-129 opinion
given by P.W.22 Handwriting Expert would show that the said writings were made
by A5.  Admittedly, A5 has no connection with M/s.Orient Paper Mart.

58.  As noted above, as spoken to by P.Ws.4 and 24, M.O.5 was  recovered  from 
the house  of A5.  That apart, P.W.17, the Manager of Thangam Lodge, Periamet, 
would speak that during the relevant period, A5 stayed in the said  lodge  and
through him, Exs.P-49 to P-64 were marked.  In these documents, A5 Subramaniam   
had given his address as No.32 Soundarapandian Street, Kovilpatti and the same
had been  written  by  A5  himself.    Apart  from that, A5 sent two gunny bag
parcels addressed to Kalirajan, Kovilpatti under the guise of paper bundles by
using Ex.P-12 lorry receipt.

59.  As noted above, P.W.15 would adduce evidence to the effect that A3 and A5
came to the press of A1 and printed the counterfeit Central Excise  stamps  by
using M.O.6  to  9 printing plates.  According to him, after the printing work
was over, A3 and A5 used to leave M.Os.6 to 9 printing  plates  in  the  press
itself and destroyed the waste.

60.   P.W.15 cannot be considered to be an accomplice, as there is no material
to show that he knew that they were committing some  offence.    According  to
him, as an employee under A1, he carried out the instruction of A1 by printing
the  stamps  by  using  M.Os.6 to 9 and he made entries in respect of the said       
work in M.O.10 note book. 


61.  It may be true that A5's name was not mentioned in Ex.P-34.   The  reason 
is obvious.   P.W.15 was traced only later.  The search conducted in the house
of A1 to A3 by P.W.11 had revealed the involvement of A1 to A3 alone  at  that
stage.  Once P.W.24 Deputy Superintendent of Police took up the investigation,
he  was  able  to spread the net and find out the involvement of other accused    
also.  Therefore, the non-inclusion of A5 in Ex.P-34 would not in any way help
the case of the defence.

62.  On the other hand, as discussed above, the  evidence  of  P.W.15,  P.W.4, 
P.W.24,  P.W.17,  P.W.18 and P.W.19 and the materials recovered from the house          
of A3 and A5 would clearly show that both A3  and  A5,  in  pursuance  of  the
conspiracy  hatched with others, printed the counterfeit Central Excise stamps
and distributed the same to various places in the  name  of  M/s.Orient  Paper
Mart and M/s.Rose Paper Stores under the guise of paper bundles. 

63.  These materials would show that the evidence of P.W.15 as against A3  and
A5  has  been  substantially  corroborated  by  the other oral and documentary        
evidence.  Consequently, it has to be held that the conviction imposed upon A3
and A5 for the offences under Sections 120-B and 255 I.P.C.  are liable to  be
confirmed.

64.  Let us now come to the case of A4.

65.   The learned counsel for A4, by adopting the arguments advanced by A3 and
A5, would submit that the conviction imposed on A4 merely on the  evidence  of
P.W.1,  who is an approver, cannot be sustained, as the materials available on
record would not be sufficient to convict A4 for the  offences  under  Section
120-B and 259 I.P.C.

66.  Section 259 I.P.C.  provides possession of counterfeit Government  stamp. 
According  to  prosecution,  A4  took  delivery  of the parcels containing the
counterfeit Central Excise stamps sent by A5, which were  distributed  through
P.W.1 to  various  factories.   The evidence of P.W.1, an approver, would show 
that on the request made by A4, he worked in several  safety  match  factories
and  used  to  remove  the  genuine  band  rolls  and  replace  them  with the
counterfeit band rolls given  by  A4.    He  would  also  state  that  on  the
instruction of A4, he used to take delivery of the band rolls.

67.  Apart from that, the evidence of P.W.8 would show that at the instance of
A4, he took delivery of the band roll parcels under Exs.P-124 and P-125.  This
is addressed  as  Kalirajan, Kovilpatti in Exs.P-124 and P-125.  The addressee 
was mentioned as Kalirajan, No.125 Main Road, Kovilpatti.  P.W.7 Inbaraj would
state that no such person was available in the premises at No.125  Main  Road,
Kovilpatti.

68.   P.W.2  Thirumalaikumar,  who  was working in TVS Lorry Booking office at
Kovilpatti, would state that on 22.2.1986, A4 Shenbagaraj visited  his  office
with  Ex.P-12  and  took delivery of two gunny bag parcels sent in the name of
Kalirajan.  On the back of Ex.P-12 lorry receipt, A4  Shenbagaraj  signed  and
took  delivery  of  the  said  two  gunny  bag  parcels  coming in the name of
Kalirajan.  P.W.8 N.  Shenbagaraj also  would  corroborate  the  statement  of
P.W.2. 

69.   According  to prosecution, though the evidence of P.W.2, who was working
in TVS Lorry Booking Office, Kovilpatti, two gunny bag parcels in the name  of
Kalirajan was  taken  delivery  by A4 and P.  W.8 and they were kept concealed  
near his house.  On  the  basis  of  the  statement  of  these  witnesses,  on
24.2.1986,  P.W.24 Deputy Superintendent of Police arrested A4 in the presence
of P.W.4 Inspector of Central Excise, Kovilpatti.  A4 gave a confession to the
effect that he took delivery of the counterfeit Central Excise stamps sent  in
the name  of  Kalirajan  by  A5  from  Madras.   The admissible portion of his
confession is marked as Ex.P-17.  He would also point out the place where  the
parcels were  kept  concealed.    Accordingly, P.W.24 and other officials were
taken to a secluded place near his house and M.Os.  1 and 3 two gunny bags and 
M.Os.2 and 4 yellow and blue colour Central Excise stamps were seized  in  the
presence of  P.W.4  under  Ex.P-29  recovery  mahazar.    The  gunny bags also
contained the address of Kalirajan, Kovilpatti.   P.W.24  sent  M.Os.2  and  4        
along with  other  articles  for  analysis.   P.W.20 Analyst submitted Ex.P-68
opinion to the effect that M.Os.2 and 4 Central Excise stamps were counterfeit
stamps and the same were printed with the use of M.Os.6 to 9 printing plates.

70.  The evidence of P.W.22 Handwriting Expert would show that the handwriting
in Ex.P-12 was made by A4.  As such, the participation of A4 has been  clearly
established by the evidence of P.W.8, P.W.4, P.W.24 and by Ex.P-12, P-17, P-29 
and M.Os.1  to 4.  P.W.1 approver would also speak about the fact that A4 used
to remove the genuine band rolls and replace them with  the  counterfeit  band
rolls.

71.   In  the  light  of  these  materials, it cannot be said that there is no
sufficient material.  The  whole  reading  of  the  evidence,  both  oral  and
documentary,  would  clearly  show  that  A1  to  A5  were  the parties to the
conspiracy and each one of them had played an important role in  execution  of
the  said  conspiracy  and as a result of this, the counterfeit Central Excise
stamps were printed at the press of A1  by  A3  and  A5  through  M.O.11  film       
negatives supplied by A2, and A3 and A5 sent the same to A4 under the guise of
paper bundles,  as  if  M/s.  Orient Paper Mart and M/s.Rose Paper Stores were  
the despatchers and after receiving the parcels, A4 distributed one portion of
the counterfeit Central Excise stamps to various safety  match  factories  and
kept concealed the other portion in his house.

72.   Thus,  it is clear that the prosecution has established the offences for
which the accused have been convicted and as such, there is no reason to  hold
that  the  findings  with  regard  to  conviction and the reasonings for those
findings given by the trial Court are not justified.

73.  Therefore, these appeals have no merits and consequently,  the  same  are
liable to be dismissed.

74.  In the result, these appeals are dismissed.  The conviction and  sentence
imposed upon  the appellants (A1 to A5) by the trial Court are confirmed.  The
trial Court is directed to take steps to secure the custody of the  appellants
to undergo the remaining period of sentence.  5-11-2001

Index:  Yes 
dpp 

/True copy/ Sd/ Asst.Registrar

To

1.The VIII Addl.  Sessions Judge, City Civil Court, Chennai.
2.-do Through the  Principal  Judge,City  CivilCourt,  Chennai.
3.The Special Public Prosecutor for CBI Cases, High Court, Chennai.


M.  KARPAGAVINAYAGAM, J.       

Judgment in CRL. APPEAL Nos.3, 38, 50 and 65 of 1991 5-11-2001