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[Cites 7, Cited by 0]

Bangalore District Court

State By Karnataka vs Sri.C.A.Srinivasa Iyer on 28 June, 2022

                     1
                                  Spl.C.C. No.125/2009

KABC010194272009




IN THE COURT OF LXXVII ADDITIONAL CITY
  CIVIL AND SESSIONS JUDGE AND THE
 SPECIAL COURT FOR TRYING OFFENCES
UNDER THE PREVENTION OF CORRUPTION
   ACT, AT BENGALURU CITY (CCH-78)

 DATED THIS THE 28 th DAY OF JUNE 2022

                   PRESENT:
      SRI. S.V.SRIKANTH, B.A., LL.B.,
   LXXVII ADDL. CITY CIVIL & SESSIONS
     JUDGE & THE SPECIAL JUDGE,
             BENGALURU CITY.

         SPL. C.C.No. 125/2009

  COMPLAINANT:           State by Karnataka
                         Lokayuktha Police.

                         (Rep. by Public Prosecutor)

                         /VS/

  ACCUSED:               Sri.C.A.Srinivasa Iyer,
                         S/o Late Anantha Iyer,
                         Aged about 59 Years,
                        2
                                     Spl.C.C. No.125/2009

                           Retired Superintendent
                           of Police, Armed Police
                           Training School,
                           Yelahanka, Bengaluru.
                           R/at No.993, 10th 'B' Cross,
                           West of Chord Road,
                           Nagapura, Rajajinagar
                           2nd Stage, Bengaluru-10.

                           (Rep by Sri.Shankar
                           Purander Hegde, Advocate)



           TABULATION OF EVENTS

01. Date of commission of offence : 03-11-2007
02. Date of report of offences to
   the Police Station (FIR date)     : 16-06-2009

03. Date of arrest of accused        :       -

04. Date of release of accused
    from JC                          :       -

05. Name of the complainant          : Lokayuktha Police.
06. Nature of offence complained : U/S.Sec. 13(1)(e)
                                   R/w Sec.13(2) of
                                   Prevention of
                                   Corruption Act 1988.
07. Date of submission of
    charge sheet                 : 19-06-2009.
                          3
                                     Spl.C.C. No.125/2009

08. Date of commencement of
    recording of evidence            : 27-12-2012
09. Date of closing of evidence      : 31-01-2020
10. Date of judgment                 : 22-06-2022
11. Opinion of the Judge in
    respect of the offences.         : Accused is
                                       convicted.
                        *****
                     JU DG ME N T

1. The    Dy.S.P.,    City   Division,    Karnataka

  Lokayuktha, Bengaluru has filed the charge

  sheet against the accused for the alleged

  offences punishable under Secs. 13(1)(e) r/w

  Sec.13(2) of the Prevention of Corruption Act,

  1988.



2. The nub of the prosecution case reads as

  under:

          It is the allegation of the Investigating

  Officer that the accused for the check period
                        4
                                      Spl.C.C. No.125/2009

i.e. from 01-01-1987 to 03-11-2007 when he

was the Public Servant, was serving as the

Superintendent    of       Police,   Armed        Police

Training School, Yelahanka, Bengaluru was

found    in    possession            of     pecuniary

resources/assets in a sum of Rs. 81,02,997-

27 paise, expenditure of the AGO's family

was Rs. 34,44,798-43 paise and his known

source of income was Rs. 75,77,471-29

paise. It is the definite say of the IO that on

03-11-2007 when he conducted the raid and

search of the premises of the AGO, he was

found excess assets worth Rs. 40,60,324-41

paise which was the disproportionate assets

of the AGO's known source of income which

accounted for 53.58% and the accused failed

to satisfactorily account for the same and
                                 5
                                              Spl.C.C. No.125/2009

  thereby has committed the above stated

  offences.



3. After securing the presence of the accused

  before the Court, he was duly enlarged on

  regular     bail,        as       per   the     mandatory

  compliance,         prosecution             papers       were

  furnished to him and initially the accused

  had   moved         an        application     both     under

  Sec.227 r/w 239 of Cr.P.C. seeking for his

  discharge, which was heard on merits and

  came to be rejected by this Court. Then as

  there was a prima-facie materials found to

  frame the charges against the accused,

  charges came to be duly framed by this Court

  and read over to the accused in his known

  language, the accused, understanding the
                           6
                                        Spl.C.C. No.125/2009

  same has pleaded not guilty and claimed to

  be tried.



4. In order to bring home the guilt of the

  accused, the prosecution in all has examined

  PWs.1 to 13 and exhibits at Ex.P.1 to P.174

  came to be marked.            No material objects

  came to be identified. On the other hand, as

  there     was     incriminating     evidence      found

  against     the    accused,   the    statement         as

  contemplated under Sec.313 of Cr.P.C. came

  to be recorded.       The accused denied all of

  them and chose to lead his evidence. He got

  examined DWs. 1 to 38 and exhibits D.1 to

  D.89 came to be marked.


5. Heard the arguments.
                       7
                                  Spl.C.C. No.125/2009



6. During the course of arguments, the learned

  defence   counsel   submitted       his   written

  arguments with list of citations. I have gone

  through them carefully in detail.



7. The fresh points that crop up for my

  consideration are as follows:


    1) Whether the prosecution proves
    beyond all reasonable doubt that,
    when the accused being the public
    servant      serving     as      the
    Superintendent of Police in Armed
    Training      School,     Yelahanka,
    Bengaluru, on 03-11-2007 when
    search and raid of his premises and
    properties took place, was found
    possessing assets to the tune of Rs.
    81,02,997-27, expenditure in a sum
    of Rs. 34,44,798-43 and an income of
    Rs. 75,77,471-29. According to the
    IO, he has considered the check
    period from 01-01-1987 to 03-11-
                       8
                                  Spl.C.C. No.125/2009

    2007 and ultimately he came to a
    conclusion that the AGO and his
    family members were possessing the
    property disproportionate to his
    known source of income to the extent
    of Rs. 40,60,324-41 which accounted
    for 53.58% and inspite of offering an
    opportunity to explain, the AGO
    failed to satisfactorily answer the
    same    consequently    resulting  in
    criminal misconduct and thereby, he
    has committed offences punishable
    under Sec.13(1)(e) r/w Sec.13(2) of
    P.C.Act, 1988?


    2). What order?

8. After carefully going through the materials

  available on record and also considering the

  facts and circumstances of the case, my

  findings to the above points are as under:


     POINT NO.1:          In the affirmative.

    POINT NO.2:           As per my final order
                          for the following:
                            9
                                           Spl.C.C. No.125/2009

                      R E AS O N S

     POINT NO.1:

9.     The prosecution main allegation made

     against the accused is under Sec.13(1)(e) r/w

     Sec.13(2) of the Prevention of Corruption Act,

     1988, that means to say that according to

     the IO, the Police Officer who has filed the

     source report at Ex.P. 1 was quite sure that

     the AGO has involved in embezzlement of

     funds    which    were    the    root      cause      for

     amassing the wealth disproportionate to his

     known source of income.          It could also be

     seen    from   both   oral      and    documentary

     evidence that initial days of schooling and

     college of AGO's children (2 sons and a

     daughter), when they had no definite source

     of income, the AGO could not have amassed
                           10
                                           Spl.C.C. No.125/2009

an amount of Rs. 40,60,324-41paise which

accounts for 53.58%. The charge sheet

contents of the prosecution also demonstrate

before the Court that the IO has taken into

consideration    various           items       of    assets,

expenditure and income of the AGO and his

family members, wherein inspite of giving

deductions to the lawful income of the AGO's

family, the above cited amount was the

disproportionate asset.               It goes without

saying that when such a serious allegation is

made   against   the           AGO,      who        was    the

Superintendent       of        Police,    Armed        Police

Training     School            (Now      retired),        quite

naturally,   those    allegations           have      to    be

substantiated with both cogent and cohesive

evidence. In this regard, the prosecution has
                      11
                                   Spl.C.C. No.125/2009

  examined totally 13 witnesses.



10.   Coming to the evidence of PW. 1 by name

  Sri.M.G.Subbha Rao, S/o M.S.Gurumurthy

  Rao, according to this witness, for the

  relevant period, he was the Police Inspector

  attached to Karnataka Lokayuktha, City

  Division Bengaluru.     On 12-10-2007, he

  claimed to have received a credible and

  definite information in respect of acquisition

  of assets disproportionate to the known

  source of income by the accused, who was

  the Superintendent of Police, City Armed

  Reserve. It is also the evidence of PW. 1 that

  this PW. 1 was joined to the police service in

  the year 1973, promoted as the Police

  Inspector in the year 1982, in the year 1994
                       12
                                 Spl.C.C. No.125/2009

  he became ACP and finally in the year 2005

  he became SP. According to this witness, the

  credible information received by him was

  that the accused procured properties both

  movables and immovables not only in his

  name, but in the name of his wife also. It is

  the evidence of PW. 1 that he has adopted

  corrupt means to acquire these properties.



11.   There is also the evidence given by this

  witness that on 15-10-2007, he visited the

  house of the AGO at No.993, 10th 'B' Cross,

  West   of   Chord   Road,   Bengaluru         and

  inspected the house and that was worth Rs.

  60 lakhs.   On 17-10-2007, the informant

  who gave the credible information to him

  took him to Sy.No. 60, 2nd Main Road,
                     13
                                  Spl.C.C. No.125/2009

Thambuchettipalya        and   showed    a       site

measuring 40 ft. x 60 ft. consisting of 2

storied building which was valued at Rs. 40

lakhs.   It was found in the examination-in-

chief of this witness that on 19-10-2007, the

informant took him to another building of the

AGO situated at Electronic City and that

property was worth Rs. 2 lakhs. On 24-10-

2007, again this witness claims to have

visited Thambuchettipalya and identified the

property of the accused which was another

site measuring 40 ft. x 50 ft. had a palacious

building with 6 tenements worth about Rs.

40 lakhs. He estimated household articles in

a sum of Rs. 2 lakhs and the domestic

expenses of the AGO and his family in a sum

of Rs. 15 lakhs. According to this PW. 1, the
                        14
                                   Spl.C.C. No.125/2009

  property possessed by the AGO and his

  family   including   the   expenditure,     totally

  came up to Rs. 1,59,00,000/-.        The known

  source of income of the said family as on that

  date was Rs. 50 lakhs and according to this

  witness, it is also revealed in his preliminary

  enquiry that the accused was in possession

  of the properties disproportionate to his

  known source of income in a sum of Rs.

  1,09,00,000/-, which is in excess, percentage

  of 218%. Through this witness, Ex.P. 1 the

  source report was submitted to the SP and

  according to PW. 1, on the basis of Ex.P. 1,

  FIR came to be registered and further

  investigation was undertaken.



12.   Coming to the evidence of PW. 2 by name
                     15
                                  Spl.C.C. No.125/2009

Smt.Pushpa Devi, W/o M.R.Kumaraswamy,

who was a Geologist and her superior

received requisition from Lokayuktha asking

them to depute two officials for the purpose

of conducting raid and search of AGO's

premises. As directed, they went and met

Dy.SP, KLA who asked them to visit on next

day at 6.00 a.m. On 3-11-2007, they along

with KLA officials went to the house of the

AGO who was the Superintendent of Police,

Armed Reserve, gained entry to the house

which     is    situated     at      Rajajinagar,

Mahalakshmipuram, Bengaluru and it was

7.00a.m. The search and raid took place till

2.15 p.m. and a detailed mahazar was drawn

as per Ex.P. 2 and she has affixed her

signature at Ex.P. 2(a). It is also the evidence
                            16
                                        Spl.C.C. No.125/2009

  of this lady witness that from there she was

  taken   to   the    Union      Bank    of    India     at

  Rajajinagar, where search operations took

  place, locker belonging to the accused was

  searched, wherein silver articles were found

  and they were subjected to inventory and

  mahazar was drawn as per Ex.P. 3 and she

  has affixed her signature at Ex.P. 3(a). From

  there, she was taken to the Yelahanka

  Government         Guest      House    and      search

  operations were conducted in the places said

  to have been used by the accused and a

  mahazar was drawn as per Ex.P. 4 and her

  signature could be found at Ex.P. 4(a) on that

  document.



13.   Coming          to        the     evidence         of
                       17
                                  Spl.C.C. No.125/2009

  Smt.G.K.Aruna, W/o K.Nagaraj, she was the

  colleague of PW. 2. Her version found in the

  examination-in-chief is also to canvass before

  this Court that she was deputed to assist

  Dy.S.P.   Karnataka      Lokayuktha     for    the

  purpose of conducting search and raid of the

  house of the AGO. According to this lady,

  when they went to the office of the Karnataka

  Lokayuktha, they were explained as to what

  was the task ahead of them and it is the say

  of this lady that in her presence, a locker was

  opened and the IO has taken note of the

  articles and a panchanama was drawn as per

  Ex.P. 5 and she has affixed her signature to

  that document.



14.   Coming to the evidence of PW. 4 by name
                        18
                                   Spl.C.C. No.125/2009

  Smt.Harishilpa G.R., W/o Vivekananda V.,

  who was the LAO at BDA, but at the relevant

  point of time in the year 2007 -2009, she was

  the Tahsildhar at Mulabagal Taluk.               On

  account of the requisition received by her

  from Dy.SP., Karnataka Lokayuktha, she has

  furnished RTC extracts in respect of the

  lands bearing Sy.No. 138/11, 155/12 and

  45/7 for the years 1983-84 to 2008-09,

  which was situated at Devarayasamudra

  Village,   Aavani   Holbi,   Mulabagal      Taluk,

  which belonged to the AGO.



15.   Coming to the evidence of PW. 5 by name

  K.V.Srinivasappa, who was the retired Range

  Forest Officer at Mulabagilu, he received a

  requisition from the ADGP, KLA, asking him
                        19
                                    Spl.C.C. No.125/2009

  to furnish details of existing of trees over one

  acre of land belonged to the AGO in Sy.No.

  138/11 of Devarayasamudra.            According to

  him, he visited the spot and he also traced

  some    Honge     trees   and    valuation      was

  conducted by him, as per Ex.P. 36 given his

  report with a covering letter at Ex.P. 37.



16.   Coming to the evidence of PW. 6 by name

  M.N.Om Prakash, S/o Naidu, he was the

  Liason Officer at the Garden City Education

  Trust, Old Madras Road, Bengaluru. He too

  received a requisition from ADGP regarding

  the rents paid to the building for the year

  2007 at Tambuchattipalya, Bengaluru to the

  accused because he was the owner. As per

  Ex.P. 38,    he   furnished     the   report     and
                         20
                                      Spl.C.C. No.125/2009

  admitted that they had paid a rent of Rs.

  32,000/- in respect of that building as per

  his report.



17.   Coming to the evidence of PW. 7 Pranesh

  Kumar,    he    was    the    AEE    attahced        to

  Technical Wing KLA, Bengaluru. In view of

  the directions contained in the letter of ADGP

  dtd.20-11-2007, he was directed to estimate

  the value of the properties found in property

  No.993, A Main Road, Nagpura, Bengaluru

  and also another           property bearing Site

  No.1910 at Srigandhakaval, another site

  No.54 at Buttarahalli and another house

  No.8 of same village which was under

  construction.   According to this witness, he

  carried out the work of estimation after
                            21
                                         Spl.C.C. No.125/2009

  inspecting the said           properties and on the

  basis   of    PWD       Manual      and      guidelines

  mentioning the schedule of dates for the

  materials used for construction.              It is also

  his evidence that he has given his report vide

  Ex.P. 40 and he valued those properties in a

  total sum of Rs. 63,03,000/-.



18.   Coming to the evidence of PW. 8 by name

  Jayadev      Prakash,     S/o     Gurunanjundaiah,

  who was the Joint Director in the Statistical

  Wing of Karnataka Lokayuktha, Bengaluru.

  He was directed by SP, KLA for calculating

  the food expenditure of the AGO and his

  family members for the check period 01-01-

  1987    to    03-11-2007         and   as     per    that

  direction,    he   has        submitted     his   report,
                        22
                                       Spl.C.C. No.125/2009

  wherein the total expenditure comes to Rs.

  5,41,601/- for 22 years period, his report at

  Ex.P. 42 was submitted with covering letter

  at Ex.P. 44.



19.   The   evidence        of   PW.   9    by     name

  T.Narasimhalu, S/o T.Krishnaiah Shetty was

  to state that he was the Office bearer of the

  Jewelers Association, Bengaluru and in the

  year 2009, the KLA police had asked him to

  value the gold and silver of the year 1976. He

  perused the list of prices of gold and silver

  and provided the details in the form supplied

  by them and as per Ex.P. 45 he has

  furnished his report.



20.   Coming to the evidence of PW. 10 by
                            23
                                        Spl.C.C. No.125/2009

  name    Sri.Rangaswamy,             S/o    Krishnappa

  Naik, who was the SP of KLA at the relevant

  point of time. On 29-10-2007, his Inspector

  by name M.G.Subba Rao submitted a source

  report against the accused for the offences

  punishable under Sec.13(1)(e) r/w 13(2) of

  Prevention of Corruption Act, 1988              and he

  gone through the said report and Ex.P. 1 was

  registered.



21.   Coming to the evidence of PW. 12 by

  name               T.V.Jayaprakash,                  S/o

  K.T.Venkataramaiah,           who    was    the    Sub-

  Registrar     at   the   Attibele,    Anekal      taluk,

  Bengaluru Rural District, in view of the

  requisition received from KLA, he issued one

  encumbrance certificate in respect of site
                       24
                                  Spl.C.C. No.125/2009

  No.13, situated at Lakshmisagara Village,

  Shivapriya Township, 1st Phase, 'Q' Block,

  measuring 40 ft. x 60 ft. and that document

  is marked at Ex.P. 78.



22.   Coming to the evidence of PW. 13 by

  name N.Chandrashekaran, S/o Nateshan,

  who was the Asst. Director of Agriculture,

  Mulabagilu, Kolar District, he too received a

  requisition from the IO, he assessed the

  average income in respect of the agricultural

  produce grown by the accused in the lands at

  Devaraya Samudra at Mulabagilu Taluk. He

  issued Ex.P. 155 and 156, which are the

  reports and covering letters.



23.   Lastly, coming to the evidence of the
                         25
                                           Spl.C.C. No.125/2009

Investigating    Officer          PW.      11   by     name

Sri.V.Shekar, S/o Vishwanathan, who was

the Dy.S.P. and according to him, on 02-11-

2007 at 11.45 a.m. he received a source

report at Ex.P.1     and the order of the SP,

Karnataka Lokayuktha. On the basis of the

said direction, Ex.P. 1 was registered and

Ex.P. 48 is the FIR, which was sent to the

jurisdictional Court in a covering letter.

According to PW. 11, he obtained search

warrant to conduct search of the accused

premises by securing panchas PW. 2, CWs.2

and 4. On 3-11-2007, PW. 2, CWs.2 and 4

appeared before him and he along with them

left   the   premises        in    their    departmental

vehicle, reached the house of the AGO,

No.993, 6th A Main, 10th B Cross, Nagapura,
                       26
                                  Spl.C.C. No.125/2009

  Rajajinagar, Bengaluru and when they rang

  the door bell, the accused himself opened the

  door,   got   himself    introduced   and      the

  minimum formalities were completed.



24.   It is the say of this PW. 11 that he seized

  the copy of statement of Syndicate Bank

  account, SBI, Credit Bill of Shiv Enterprises,

  one quotation of Sai Fakade Solution, etc.

  There is also detailed evidence given by this

  witness in his examination-in-chief as to

  what were the Fixed Deposits Receipts of

  Canfin Homes, HDFC, LIC and GPF came to

  be searched and seized by them. It is the say

  of this witness that vide Ex.P. 2, detail

  mahazar was drawn. Further, this witness

  categorically has stated that they also came
                     27
                                 Spl.C.C. No.125/2009

across the other documents i.e. to show that

the LIC policies are taken in the name of

AGO and his family members, Fixed Deposit

receipts of financial institutions. According to

this PW. 11, the household articles found in

that house was valued at Rs. 6,98,074/- and

those were referred in Ex.P. 2.         It is the

further say of PW. 11 that during the search,

they found gold jewels totally weighing 74

grams and 200 miligrams, he seized them.

He also found gold chain and gold ring on the

person of the accused which was weighing 45

grams.    His wife was wearing one gold

Mangalya Chain weighing 33 gms.200 mili

gms. and as it was a customary practice for

the wife to wear it, so he has not seized those

golden ornaments.
                        28
                                      Spl.C.C. No.125/2009

25.   According to this PW. 11, he secured one

  appraiser by name Nagaraj, through him, he

  weighed    gold   and     silver   items    and      he

  assessed the gold items at Rs. 1000/- per

  gram and totally on that day, it came up to

  Rs. 74,200/-. He got assessed the value of

  the silver items at the rate of Rs. 90 per gram

  and the total was found to be Rs. 17,973/-.

  There is also evidence given by this IO that

  he has found a Maruthi Omni Van bearing

  registration No.KA-02 P-6169 and its value

  was fixed at Rs. 1,75,000/- approximately.

  Through this witness his signature was got

  identified at Ex.P. 2 as Ex.P. 2(b).



26.   There is also evidence which could be

  found in his examination-in-chief that, this
                          29
                                          Spl.C.C. No.125/2009

  PW. 11 came across bank locker in the Union

  Bank of India, Rajajinagar Branch. On3-11-

  2007, the said locker was opened, search

  took place, totally weighing 1150 gms. of

  silver articles were found, which were also

  referred in Ex.P.3 separate panchanama was

  drawn.     According        to   this   PW.      11,     he

  conducted the search of the official quarters

  of the accused at Yelahanka, where no

  valuable properties and records were found.

  Even then, a separate panchanama was

  drawn at Ex.P. 4 and his signature could be

  seen at Ex.P. 4(b).



27.   There is a evidence given by this witness

  that he subjected the seized properties to the

  property    form      (PF)       and    obtained       the
                     30
                                 Spl.C.C. No.125/2009

permission of the Court to keep those

properties in his custody till the filing of the

charge sheet. According to this IO, on 9-11-

2007, he addressed a letter to the Director

General and Inspector General of Police,

Karnataka Lokayuktha to furnish salary and

service particulars of the AGO.      On 14-11-

2007, he obtained the copy of the sale deed

consisting of 8 sheets, which is marked as

per Ex.P. 68.    On 22-11-2007, he received

the records pertaining to the educational

expenses of the daughter of the AGO.            The

entire examination-in-chief is to show before

the Court that what were the documents

collected by the IO before filing the charge

sheet.   There are materials in the form of

evidence to show that the accused has
                         31
                                    Spl.C.C. No.125/2009

obtained the bank documents which are in

the nature of pass book, Fixed Deposits

Receipts standing in the name of the AGO

and   his     family    members,     encumbrance

certificate   from     the    jurisdictional     Sub-

Registrar in respect of immovable properties

owned by the AGO and his family members.

Likewise, according to this PW. 11, he wrote

a letter to the Income Tax department calling

upon IT returns particulars of the AGO.

Likewise, according to him, he also secured

documents        from        the   Secretary         of

Chandrapura       Village     Panchayath,        Chief

Executive Officer, Taluk Panchayath, Anekal

Taluk in respect of the properties owned by

the AGO and his family members.
                      32
                                  Spl.C.C. No.125/2009

28.    On    21-04-2009,    according     to     this

  witness, he received a report from the

  Manager, State Bank of India, West of Chord

  Road, Bengaluru as per Ex.P. 139 in respect

  of the monetary transactions that were

  undertaken by the AGO and his family

  members. All these documents were secured

  by   PW.   11   which    was   compiled,     then

  according to this PW. 11, he has filed the

  charge sheet.



29.    According to this PW. 11 the check

  period of the AGO was fixed from 01-01-1987

  to 03-11-2007 and that his investigation

  discloses that the accused has amassed

  wealth during that period. He reiterated that

  the disproportionate assets amassed by the
                        33
                                    Spl.C.C. No.125/2009

  AGO was assessed, came up to 53.58%, he

  was compelled to file the charge sheet.

  Through this witness Ex.P. 163 to 174 came

  to be marked, which were in respect of

  securing documents from different offices

  concerning    both        his   movables         and

  immovable properties.



30.    The above oral evidence of PW. 1 to 13

  are to show before the Court that so far as

  the assets, expenditure and income of the

  AGO and his family members are concerned,

  that were the documents on which PW. 11

  has filed the charge sheet. To controvert the

  same, apart from the AGO answering the

  incriminating evidence found in Sec.313 of

  Cr.P.C. statement, got examined totally 38
                       34
                                     Spl.C.C. No.125/2009

  witnesses on his side.    These oral evidence

  led on behalf of the AGO was only to show

  that PW. 11 has under taken an incomplete

  investigation and Ex.P. 1 and P.48 have been

  filed when there is non-application of mind.

  So, at the out set, charge sheet against the

  accused for the alleged offences does not lie.

  In this regard, I would like to first go through

  the   examination-in-chief    of    the     defence

  witnesses.



31.     The DW.1 by name Shyam Sundhar,

  according to him he was running a plastic

  moulding powder agency business and he

  was an income tax assessee.          According to

  this person, he knows the AGO and his elder

  brother and the accused had a daughter by
                       35
                                  Spl.C.C. No.125/2009

  name   Archana    and    two   sons    and     the

  marriage of Archana was took place in the

  year 1998 and at that function, he has gifted

  a sum of Rs. 50,000/- to Archana and             in

  this regard, an affidavit is marked as per

  Ex.D. 17.



32.   Coming to the evidence of DW. 2 by

  name J.K.Jay Ram who was the relative of

  the accused. According to him, he was an

  employee of HMT company and this AGO has

  constructed a house during the year 1988.

  according to him, he had given a hand loan

  in a sum of Rs. 25,000/- while he was

  constructing the house and he has repaid

  that amount during the year 2012. In this

  regard, his affidavit is marked at Ex.D.18.
                       36
                                 Spl.C.C. No.125/2009

33.   Coming to the evidence of DW. 3 by

  name Raj Kapur, who is the younger brother

  of the AGO and according to him, the AGO

  was owning a house at Subhash Nagar, TC

  Palya, Bengaluru and his house is situated

  about 2 KM away from the house of the

  accused.   He admits that he has signed a

  lease deed which was executed in respect of

  leasing of one of the house of the accused. He

  has deposed further that the AGO's daughter

  Archana's marriage took place in the year

  1998 and he has gifted a sum of Rs.

  25,000/- in hard cash and in this regard, his

  affidavit is marked as Ex.D. 19.



34.   Likewise, coming to the evidence of DW.4

  by name Mrs.Aruna Ramchandra, she is the
                     37
                                Spl.C.C. No.125/2009

wife of the younger brother of the accused.

According to her, her husband was working

as an Administrative Officer in the Bowring

and Lady Curzon Hospital, who retired in the

year 2011.    Since from the year 1992 to

2003, they were residing in the first floor of

the house belonged to the AGO as his

tenants. The accused used to stay in the

official quarters allotted to him and according

to her, she used to collect the rent from the

other tenants in the said tenement. There is

also evidence given by her that one Shivram

used to stay as a tenant in the ground floor

of that building, likewise she has taken out

the name of other tenants and what was the

lease amount paid by them. Through this

lady Ex.D. 20 to D.22 came to be marked.
                        38
                                    Spl.C.C. No.125/2009

35.   Coming to the evidence of DW. 5 by

  name Sri.Ganga Channaiah, according to

  him, he knew the accused when he was

  serving as the ACP in the CR Head Quarters,

  Bengaluru, he was a jeep driver. According to

  this person, he knew about the fact that the

  accused has a house at Thambuchetty Palya,

  KR Puram, Bengaluru and the second house

  at Rajajinagar, Bengaluru. It is the evidence

  of this witness that the house at TC Palya

  were given to the students of the Garden City

  College   on    lease.    There   was     a    lease

  agreement entered into between the AGO and

  the concerned office bearers of the Garden

  City College.



36.   Coming to the evidence of DW. 6 by
                     39
                                Spl.C.C. No.125/2009

name R.Sathyanarayana who claims to be

the relative of the AGO, according to this

person he has issued Ex.P. 136 letter and his

signature is at Ex.P. 136(a). According to this

witness, when the wife of the accused

traveled to USA from Bengaluru during

March 2007, a payment was made through

cheque, that cheque was issued by one

Ashwathnarayana             and               that

Ashwathnarayana is none other than this

witness's brother-in-law and according to

this witness that cheque amount was paid by

the AGO.     The wife of the AGO went to

America to join her daughter as she was due

for delivery of baby at USA. But according to

this witness, that trip to USA was canceled

as wife of Ashwathnarayana fell ill. This
                           40
                                       Spl.C.C. No.125/2009

  examination-in-chief was given only to show

  that even though his son-in-law has issued a

  cheque towards his Air fare were canceled on

  account of no trip to USA later by AIR.



37.      Coming to the evidence of DW. 7 by

  name Sujatha Uday Kumar, according to her,

  she knew the accused and she is the younger

  sister of AGO's wife. When her husband was

  alive,     he     was        doing   business         in

  telecommunication and liquor business. In

  the year 2007, when AGO was constructing

  his house at K.R.Puram, he has sought

  financial assistance from them. According to

  this     lady,   they   advanced     loan     of    Rs.

  3,75,000/- to the AGO out of which Rs.

  1,75,000/- was paid by way of cheque to her
                              41
                                           Spl.C.C. No.125/2009

  and another Rs. 2 lakhs was paid through

  cheque to his husband. Through this lady,

  Ex.D. 28 came to be marked.



38.     The efforts undertaken by the AGO to

  place       his    both    oral    and    documentary

  evidences are on the footing that as the

  prosecution is under the onus of proving the

  guilt beyond also reasonable doubt but it

  shall have to be proved in accordance with

  law, and lastly beyond all shadow of doubt or

  suspicion.         In this line of contention, again

  DW.     8     by    name        Ranganath    C.N.,      S/o

  C.M.Narayana Iyer, who claims to be the

  relative of the AGO, the cousin brother and

  in the year 1998 according to him, he has

  gifted an amount of Rs. 5,000/- to the
                       42
                                     Spl.C.C. No.125/2009

  daughter of the AGO in her marriage. It is

  also the version of this witness that it is in

  the year 2003 when the betrothal ceremony

  of the son of the AGO Raghavendra, he has

  also gifted a sum of Rs. 5,000/- to him.

  According   to   this    witness    the    accused

  constructed two house at K.R.Puram.                He

  also constructed a house in the same layout

  at K.R.Puram and he came to know that the

  AGO has let out those houses and getting the

  rental income from both the houses. At the

  same time, this AGO was residing at a house

  constructed at Rajajinagar and this witness

  spoke about what was the regular and

  consistent income received by the AGO.



39.   Another        witness         by          name
                      43
                                Spl.C.C. No.125/2009

  Smt.D.G.Geetha,    W/o   Ranganathan         has

  been examined as DW. 9. According to this

  lady, the AGO is her cousin brother, she also

  gifted Rs. 5,000/- to Archana, the daughter

  of the AGO at her marriage which took place

  on 06-12-1998.    Likewise, again this lady

  claims that she also gifted equal amount of

  money i.e. Rs. 5000/- to Ragavendra at his

  betrothal or Bramhopadesham ceremony.



40.   Another witness by name Smt.Gayathri,

  w/o Venkatasubbu has been examined as

  DW. 10. According to this lady, this AGO is

  her younger sister's husband and according

  to this lady, she attended the marriage of

  Archana, the daughter of the AGO, she has

  presented a sum of Rs. 10,000/- to that bride
                       44
                                  Spl.C.C. No.125/2009

  and in the year 2003, she attended the

  betrothal ceremony of Raghavendra/vatu,

  she said to have gifted cash of Rs. 2,000/- to

  him.     According to this lady, her husband

  Venkatasubbu was an employee of BEML,

  KGF and he passed away in the year 1998,

  she received the DCRG of her husband and

  out of that amount, she has presented these

  gift    amounts    to    both   Archana        and

  Raghavendra.



41.      Another witness by name Gurudath, S/o

  Ramachandraiah was examined as DW. 11

  by the AGO. According to this witness, the

  AGO is his paternal uncle and in the

  year1992, he was residing at the 1 st floor of

  his uncle's house situated at 6th A Main, West
                      45
                                 Spl.C.C. No.125/2009

  of Chord Road as a tenant and he was tenant

  in that premises till 2003.   Initially he was

  paying rent of Rs. 2,700/- and that was

  periodically enhanced to Rs. 4,000/-. So, in

  his evidence, the document styled as a lease

  agreement came to be marked as Ex.D. 20

  and this witness has identified his signature

  at Ex.D. 20(c).



42.   Another witness by name Ranganath,

  S/o D.R.Narayana Iyer has been examined as

  DW. 12. According to this person, he is an

  agriculturist by profession and the AGO is

  his relative. He was owning 8 acres of land

  near the Venkatamma Tank situated at

  Devaraya Samudra and the land of the AGO

  is situated towards the western side of his
                      46
                                  Spl.C.C. No.125/2009

  land. The AGO had 1 acre 30 guntas of land

  and another piece of land which is survey

  Thopu or Neelgiri grove measuring 1 acre 12

  guntas.   The   AGO     was   growing     paddy,

  groundnut and ragi every year. According to

  this witness, the AGO used to get annual

  income of Rs. 50,000/- to 60,000/-.



43.   Coming to the evidence of DW. 13

  Ramesh, S/o Gangadharappa, who was a

  Supervisor in the Garden City College.          He

  claims to have known the accused and in the

  year 1998-99 this AGO was constructing a

  building next to their college, so he came to

  know about the AGO. The AGO at that time

  told him that he is constructing rooms in the

  said building for the students and             has
                      47
                                   Spl.C.C. No.125/2009

  requested him to refer their college students

  to this building and the construction of that

  building was completed in the year 1999, it

  had 4 floors, ground floor had 3 houses of

  one BHK, 1st floor and other two floors had 2

  BHK accommodations. According to this

  witness, he had referred some students to

  this building to occupy them as tenants. It is

  also the say of this witness that some of the

  tenants used to pay the rents either to the

  AGO or to his wife Saraswathi.



44.   Coming to the evidence of DW. 14 by

  name Nagarajaiah, S/o Ramaswamy, who is

  a Carpenter by profession, according to this

  witness, he identified the accused and claims

  that he knew this accused for the past 25
                        48
                                Spl.C.C. No.125/2009

  years from the date of giving this evidence

  before this Court.    From 1981 to 1991, he

  was working with the accused when the

  construction of his building was going on. He

  has prepared doors, windows, furniture and

  he was working initially on a daily wages of

  Rs. 30/- to 35/-, later it was enhanced

  periodically.   It is also the claim of this

  witness that he has prepared/manufactured

  all the wooden furniture belonging to the

  AGO.



45.   Coming to the evidence of DW. 15

  V.S.Rajendra, S/o V.S.Srinivas, who claims

  to be a Contractor and he had supplied

  building materials through his three lorries.

  He had given registration numbers of 3
                      49
                                  Spl.C.C. No.125/2009

  lorries and the building materials supplied by

  him was sand, size stones, baby jalli stones

  and other steel items.      According to this

  witness, he has obtained license from the

  department of mines and genealogy, but he

  has not produced that license in this case. It

  is in his evidence that the AGO used to

  contact him for the supply of building

  materials   and   through    this   witness       7

  documents which are in the nature of

  vouchers, bills at Ex.D.29 to 35 came to be

  marked. The claim of this witness is that

  some of them are the relevant portions of the

  credit books.



46.   Coming to the evidence of DW. 16 by

  name Dr.Mallappa, W/o M.Veerabadrappa,
                     50
                                     Spl.C.C. No.125/2009

he claims to have known the accused. This

accused approached him for obtaining his

annual agricultural income in respect of his

agricultural       properties         situated        at

Devarayasamudra      Village,      Havani       Holbi,

Mulabagal Taluk. According to this witness,

he visited the three agricultural lands and

also inspected the nature of crops grown by

the AGO in the said lands, then he collected

the RTCs commencing from the years 1974-

75 to 2009-10 and also have considered the

nature of soil and came to a conclusion that

the   estimated   income      of     the     accused

especially the agricultural income in respect

of Sy.No. 45/7 of the above said village was

Rs.   46,597/-.   Likewise,     he     has     quoted

different figures in respect of Sy.No. 155/12
                          51
                                        Spl.C.C. No.125/2009

  and 138/11 of the said village. Through this

  witness,   his    reports/estimations               with

  covering letters came to be exhibited at Ex.D.

  36 and 37 and this gentleman has identified

  his signatures on those two documents as

  Ex.D. 36(a) and 37(a).



47.   Coming to the evidence of DW. 17 by

  name Chandramouli, S/o Krishna Iyer, who

  was an Accountant in Lalith Associates. The

  said Lalith Associates is the dealers in pump

  sets. According to this witness, he came to

  know   about     the        accused    as    he      had

  purchased a pump set from their association

  and through this witness, Ex.D. 38 which is

  the carbon copy of a bill came to be marked.
                            52
                                         Spl.C.C. No.125/2009

48.    Likewise, coming to the evidence of DW.

  18 Belliyappa, S/o Thammaih, according to

  him in the year 2007, he was running a

  Hallow bricks manufacturing unit at the

  Venkatala near Yelahanka in the name of

  Padmavathi transport. According to him, in

  the month of September 2007, this AGO has

  visited to their unit and placed an order for

  supply of hallow bricks, 20 mm jelly and dust

  to his building site situated Thambuchetty

  Palya, K.R.Puram. According to this witness,

  at    that      time,     the       AGO     purchased

  construction materials worth Rs. 2,01,950/-

  and in this regard, he has passed a credit

  bill. The examination-in-chief discloses that

  as the AGO went on to mark the Xerox copy

  of   the     credit   bill,   the    Learned      Public
                        53
                                   Spl.C.C. No.125/2009

  Prosecutor raised objections. Subject to the

  said objections, the xerox copy of credit bill is

  marked at Ex.D. 39 and the signature of this

  witness was marked at Ex.D. 39(a).



49.   Coming to the evidence of DW. 19 by

  name Jagadish C.S., son of the AGO and

  according to this person, he is a MBA

  graduate and he has completed BCA degree

  in the year 2007 and then he joined Aaura

  Data Networks Pvt.Ltd. And he was getting

  monthly    salary   of    Rs.   14,000/-       plus

  allowances and incentives of Rs. 10,000/-.

  The said salary and perquisites were credited

  to his SB account at ICICI Bank and he has

  produced his pay slip and according to the

  Learned Public Prosecutor as it was a xerox
                        54
                                   Spl.C.C. No.125/2009

  copy,   the   same   cannot   be    marked        as

  document, then the admissible documents at

  Ex.D. 41 to 43 came to be marked. Likewise,

  it is the evidence of this DW. 19 that he came

  to know about the negotiations that took

  place after the sale agreement between his

  father and one Ragavendra and he has

  spoken about the sale agreement in respect

  of that immovable property.



50.   Coming to the evidence of DW. 20 by

  name          H.S.Chandrashekar,                S/o

  H.R.Subramanya Iyer, who claims to be the

  relative i.e. the brother in law of the accused.

  He claims to have attended the marriage

  function of Archana, the daughter of the AGO

  and that he has presented a cash of Rs.
                       55
                                 Spl.C.C. No.125/2009

  5,000/- to her and in the year 2003, he has

  attended the thread bearing ceremony of

  Raghavendra and he presented cash of Rs.

  10,000/- as gift.



51.    Coming to the evidence of DW. 21 by

  name Ashok Kumar who is the relative of the

  AGO and he has spoken about the fact that

  the AGO had two sons and a daughter and

  he claims to have attended the marriage

  function of Archana which took place at

  Shilpashri Kalyana Mantapa situated at the

  Bannergatta Road and presented cash of

  Rs.5,000 and his mother presented cash of

  Rs. 10,000/-. According to this witness, he is

  an   Engineering    graduate   working       with

  Enclotek Ready Panels Pvt. Ltd. and he was
                           56
                                         Spl.C.C. No.125/2009

  getting a salary of Rs. 18,000/- per month

  with incentive.        He also claims to have

  attended     the      Upanayana    Ceremony             of

  Raghavendra and presented cash of Rs.

  15,000/-, at that time, he was working at

  German Company.



52.   Coming to the evidence of Smt.Gayathri,

  W/o Prasanna Kumar examined as DW. 22

  by the AGO, according to her, the AGO is her

  cousin     brother,    she   is   an      Engineering

  Graduate and did her MA in sociology, from

  the year 1990, he was running a tutorial in

  her home and taking classes up to 8th

  Standard     and she was also conducting

  tailoring classes. From the year 2000, she

  was getting monthly rent of Rs. 10,000/- and
                      57
                                  Spl.C.C. No.125/2009

  she claims to have attended the marriage

  ceremony of Archana and Bramhopanayana

  ceremony of Raghavendra and she has gifted

  cash   of Rs.   5,000/-   and   Rs.    10,000/-

  respectively.



53.   Coming to the evidence of DW. 23 by

  name Kumar, S/o Jaipal who claims to have

  known the accused and this person is a

  plumber by profession. He has undertaken

  the plumbing contract work of the accused

  building in the year 2006 and he tookk Rs.

  1,41,000/- to complete the plumbing work

  and initially the accused has paid Rs.

  65,000/- and the balance amount of Rs.

  86,000/- was paid in the year 2008-09 and

  through this witness, receipt at Ex.D. 40
                           58
                                           Spl.C.C. No.125/2009

  came to be marked and this witness has

  identified his signature on that document at

  Ex.D. 40(a).



54.      Coming to the evidence of DW. 24 by

  name Prabha, W/o Sathyan, she claims to be

  the relative of the AGO and she has deposed

  that    her    husband       was    an     operator       in

  Kirloskar company and she claims to have

  attended       the     Upanayana         ceremony         of

  Raghavendra and gifted Rs. 10,000/- as

  present. Likewise, she was also an invitee to

  the marriage ceremony of Archana, she

  claims    to    have    gifted     Rs.    10,000/-        to

  Archana. There is also evidence given by her

  that she had brought the service particulars

  documents of her husband and according to
                         59
                                         Spl.C.C. No.125/2009

  her,    her   husband      had    taken      voluntary

  retirement.



55.      Coming to the evidence of DW. 25 by

  name            G.S.Krishnamurthy,                    S/o

  G.M.Subramanya Iyer, who was a Chartered

  Accountant by profession and according to

  him, the AGO is       his clients. According to

  this witness, the AGO has appeared before

  him for settlement of his case with regard to

  the    notice   issued     by    the    Income        Tax

  Department and after accepting the brief, he

  also verified all the records produced by the

  AGO and submitted his return before the IT

  department and after verifying the returns

  and     considering      the    evidence,       the     IT

  department has accepted their submissions
                          60
                                        Spl.C.C. No.125/2009

  and through this witness the assessment

  order issued by the IT Officer and their

  explanation are marked at Ex.D. 44 to 46.



56.     Coming to the evidence of DW. 26 by

  name Pathraiah, S/o Appaiah Hiremat who

  claims to be the Journalist. According to

  him, in the month of May 2003, he occupied

  the 2nd floor of the building of the accused in

  his         property        bearing     No.993         of

  Mahalakshmipuram, Bengaluru. Initially he

  was paying the rentals to the said house in a

  sum    of   Rs.   5,350/-     and     paid    advance

  amount of Rs. 1,00,000/-. The rent used to

  be issued through his wife's SB account

  cheque with Apex Bank, Vidhana Soudha,

  Bengaluru in the name of the AGO. Through
                       61
                                    Spl.C.C. No.125/2009

  this witness, the rental agreement of Ex.D.

  47 came to be marked.            Coming to the

  evidence of DW. 27 by name L.Narayan, who

  was the businessman and he also claims to

  be the tenant of the AGO in respect of house

  No.993 of Mahalakshmipuram. According to

  him, he was paying the monthly rentals of

  Rs. 4,500/- and advance amount of Rs. 2

  lakhs   and   the   rent   was    subjected        to

  fluctuations and enhancement.



57.   Coming to the evidence of DW. 28 by

  name D.Nagaraj who was the approved

  valuator. His evidence came to be recorded

  as the accused thought it right on his part to

  examine   this   witness   in     spite    of    the

  prosecution examining PW. 7 who was the
                    62
                               Spl.C.C. No.125/2009

registered Engineer who has issued Ex.P. 17

in respect of all the immovable     properties.

So, in a way this evidence was to rebut the

evidence led by PW. 7. According to this DW.

28, as he knew the accused, on 02-01-2009,

he visited the   property bearing house List

No.1025 of Battarahalli village, Bengaluru

and on 5-01-2009, he prepared valuation

report. According to this person, the AGO

constructed the said building in the year

2005. So, he visited that    property in the

month of May 2005. Through this witness,

his report at Ex.P. 50 came to be marked,

who later on goes to identified his signature

at Ex.D. 50(a). In his further examination-in-

chief, again this witness dwells upon giving

evidence in respect of another property i.e.
                        63
                                       Spl.C.C. No.125/2009

Site No.993 of Mahalakshmipuram, West of

Chord road, Bengaluru and that                  property

was constructed in the year 1988-89. Then,

so far as the 1st and 2nd floor building, it was

constructed in between 1988-89 and second

floor was constructed in between 1990-91

and 3rd floor in the year 1993-94. Through

this witness Ex.D. 51, which is the separate

report in respect of this property came to be

marked.      Another        valuator       by      name

Gundappa who who has not been examined

by the prosecution being marked at Ex.D.

51(b). So far as the wife of the AGO by name

Saraswathi     is      concerned,           she       has

constructed    house         property        No.54      of

Subashnagar, Battarahalli i.e. th 1st, 2nd and

3rd floor on different years of construction.
                    64
                                   Spl.C.C. No.125/2009

This witness has spoken about when was the

construction   under    taken,     when      was     it

completed and also issued a separate report

which is at Ex.D. 52. Now, in this case, this

AGO has taken all precautions to get the

signatures of both this witness and one

Gundappa on all the reports which are at

Ex.D. 50 to 53, as even though Gundappa

has   signed   those    reports,   he     has      not

attended the Court to give evidence.           So, the

accused knows very well that so long as said

Gundappa has not come to the Court to give

evidence or to face the cross-examination, his

reports at Ex.P. 50 to 53 is not complete.

Likewise, this witness speaks about Ex.D.

53, which is the valuation report of the site

bearing    No.1910,       situated        at       the
                           65
                                        Spl.C.C. No.125/2009

  Srigandadakavalu,        'D'     Group     Employees

  Housing Society, Bengaluru and identified

  his as well as Gundappa's signatures on that

  report.



58.     Coming to the evidence of DW. 29 by

  name Jitendra M.Patel who claims to be the

  Timber Merchant and according to him, the

  AGO used to purchase timber/wood for the

  purpose of construction from his shop.                He

  was    also   selling    timber,     plywoods        and

  hardware materials.            So, in the year 2007,

  the AGO had purchased timber from him

  through one Jayaram worth Rs. 1,89,318/-

  on credit basis and through this witness bill

  at Ex.D. 54 came to be marked. Coming to

  the evidence of DW. 30 by name Manjunath
                     66
                                Spl.C.C. No.125/2009

who   claims   to    be   the    Manager         in

Raghavendra Agencies, which dealt with sale

of Pump sets and electrical items. According

to this witness, on 30-10-2007, the accused

had purchased a set of borewell motor and

its accessories including pipes. The total

costs of them was Rs. 11,388/- and again on

31-10-2007, he purchased extra pipes worth

Rs. 1,897/- and through this witness, Bill as

well as invoice came to be marked at Ex.D.

55 and D.56. Coming to the evidence DW. 31

by name Shivaram S.K. who also claims to be

the close acquaintance of AGO and his family

members. According to him, he was a tenant

in the ground floor of House No.993 of

Mahalakshmipuram and was paying initial

monthly rent of Rs. 2,300/- and also spoke
                      67
                                 Spl.C.C. No.125/2009

  about the earnest money and execution of

  rent agreement between him and the AGO.



59.   Coming to the evidence of DW. 32 by

  name Khaleel Ur Rahman who was the

  Manager at HN Trading Company, which was

  selling sanitary articles to the customers and

  according to him, the accused was their

  permanent    customer, he had purchased

  sanitary articles worth Rs. 45,000/- and

  issued 3 cheques of Rs. 15,000/- each. Out

  of the said 3 cheques, 2 cheques were

  hounoured and one cheque came to be

  dishonoured. Through this witness, letter at

  Ex.D. 57 and 58 came to be marked.



60.   Coming to the evidence of DW. 33,
                         68
                                      Spl.C.C. No.125/2009

  Chandrashekar, who was the Writer and

  Head    Constable     attached      to    the    KSR,

  Bengaluru and he claims to have worked

  under the AGO. According to this witness,

  the    AGO    had    constructed     buildings       at

  Tambuchetty Palya and K.R.Puram and had

  let out the same to various tenants. This

  witness speaks about the monthly rents paid

  by the tenants to the AGO and his wife

  Saraswathi.



61.     Coming to the evidence of DW. 34

  C.A.Ramachandra Iyer, according to this

  witness, present AGO is his elder brother and

  in the year 1992, he occupied the premises of

  his    brother      situated   at        Rajajinagar,

  Bengaluru till 2003 and he was staying in
                         69
                                     Spl.C.C. No.125/2009

  the first floor and one Deepak was in the

  ground floor from 1-8-1999 to 2002 and after

  he   vacating   the        said   premises,       one

  Mr.Pallakki has occupied that ground floor

  portion and this younger brother of the

  accused has spoken about different tenants

  paying different sums of money as rentals to

  the AGO and his family members. Through

  this witness, lease agreements at Ex.D. 59

  and 60 came to be marked.



62.    Coming to the evidence of DW.35 by

  name Girish, S/o Jayappa, who claims to be

  doing business in transportation of steel and

  one Mr.Singh was running a hardware shop

  under the name and style as T.D. & Co. and

  about 10 years back, this witness claims to
                       70
                                  Spl.C.C. No.125/2009

  have transported steels to the accused, which

  was in the year 2007-2008 and the accused

  has purchased steel worth Rs. 2,00,000/-

  and odd. He also speaks about the proprietor

  of that hardware shop said to have issued

  receipt to the AGO in this regard.



63.   Coming to the evidence of DW . 36 by

  name    Archan     Ayyar,     W/o     Narendra.

  According to this lady, she is a daughter of

  AGO, according to her, she has completed

  B.Sc degree in Computer Science in the year

  1998, her marriage was solemnized in the

  month of December 1998 and her marriage

  expenses were borne out by her husband and

  his family members.         At that time, her

  husband was working as a Senior Software
                      71
                                      Spl.C.C. No.125/2009

Engineer in Wipro Technologies and at her

marriage, this witness received presentations

in the form of cash to the tune of Rs.

80,000/-. Apart from that, another Rs.

50,000/-      from        her        junior       uncle

Ramachandra     Ayyar,      Rs.      50,000/-      from

Shamsundra Ayyar and from another uncle

Rs. 25,000/- were received as presentations.

According to this lady, she went to USA in

the month of January 1999 and stayed till

2000. According to this lady, her mother is

getting rent from 3 tenements in a building

and    that    building         is     situated        at

Tambhuchettipalya. Coming to the evidence

of DW. 37, Raghvendra C.S., who is the son

of the AGO and according to him, he

completed his B.C.A. graduation in the year
                    72
                                 Spl.C.C. No.125/2009

2003, then he joined in M/s.M.Source India

Pvt.Ltd. and he was getting a salary through

City Bank, M.G.Road Branch, Bengaluru and

apart from his salary he was also given

incentives. According to this witness, he was

attending to night shifts and he was provided

with conveyance by the Company. Further,

according to this witness in the month of

June 2005, he joined Symphony Services

Private Ltd., they used to credit his salary

through   ICICI   Bank    and   even      in    this

company    also   he     was    provided       with

conveyance. During his tenure, the company

has credited amount of Rs. 1,17,072/- to his

account. Then in the year 2006, he joined

Retail Academy Pvt. Ltd. Bengaluru and

worked there up to December 2007 and a
                        73
                                     Spl.C.C. No.125/2009

  total salary of Rs. 2,29,900/- was received by

  him and in the year 2008, he started his own

  company and net profit earned by him was

  Rs. 8,60,767/-.     It is also the say of this

  witness that his sister Archana Iyer was also

  receiving   rents   from   their     building       at

  T.C.Palya and his father sold a site at

  Kachanayakanahalli to one Raghavendra for

  sale consideration of Rs. 4 lakhs and also

  has spoke about the sale agreement entered

  into between his father and the purchaser in

  that regard. Through this witness, Ex.D. 61

  to D.66 came to be marked.



64.   Coming to the crucial evidence of the

  accused at DW. 38, this witness/the AGO

  has taken pains to narrate all those events
                     74
                                 Spl.C.C. No.125/2009

which ought to have formed particulars of his

schedule which he did not submit to the IO

either during the course of investigation or

after filing the charge sheet in this case. This

DW. 38 spoke about the fact that on 12-04-

1973 he joined as the Sub-Inspector of

Police, then in the year 1981 as the Reserved

Police Inspector, then in the year 1993 he

was promoted as Dy.S.P., D.A.R. Tumkur and

in the year 2005, he was promoted as S.P.,

posted to A.P.T.S., Yelahanka, Bengaluru and

retired in the year 2008.    According to this

person, his service was unsuspected and

there was no any complaint against him to

the higher authorities. According to him, his

father     was      an      agriculturist         at

Devarayasamudra      in   Mulabagilu        Taluk,
                    75
                               Spl.C.C. No.125/2009

Kolar District, they were owning 3 acres 26

guntas of land at the said village.       Those

lands were fertile and his father used to

irrigate the said lands with the help of tank

water and they were growing crops like

paddy, ragi, jawar and groundnuts and his

father died in the year 1987. It is also the

say of this witness that in the year 1993, he

had planted honge trees, neelagiri trees and

survey trees in the land bearing Sy.No.

138/11 of Keelaholali and he was getting

regular income from the agricultural lands.

This witness also spoke about the evidence

given by DW. 16 by name Dr.Mullappa,

Director of Agriculture and his report at

Ex.D. 36 and 37.
                      76
                                 Spl.C.C. No.125/2009

65.   According to this witness he was married

  to one Smt.Saraswathi on 03-012-1976 and

  his father-in-law had given all the household

  articles to his wife, he had two sons and a

  daughter and his daughter's marriage took

  place   on   6-12-1998   and   the    marriage

  expenses were incurred by her daughter's

  father-in-law. He has spoken about the gifts

  offered by his friends and relatives in the

  marriage ceremony of his daughter. It is the

  say of this witness that in the year 2007, his

  wife had been to America to attend his

  daughter's second delivery and at that time

  also, his daughter's father-in-law had paid

  the air ticket charges in a sum of Rs.

  65,707/- and that he has not spent single

  pai towards this. According to this witness,
                     77
                                      Spl.C.C. No.125/2009

his property situated at West of Chord Road,

Bengaluru consists of ground, first, second

and third floors and he constructed ground

floor in the year 1984-85, he borrowed a loan

of Rs. 60,000/- from his department and

then he constructed the first floor of that

building in the year 1988-89 and also claims

to have borrowed hand loans from his

brother-in-law Mr.Jayaram and his mother

had given Rs. 25,000/- to him. There is an

evidence   found   in    this   DW.       38     ocular

evidence that the construction costs of this

building   estimated     by     PW.     11     at    Rs.

20,63,000/- is incorrect as according to this

witness PW. 11 has not considered the SR

rates of the relevant period, but he has

considered the SR rate of 2002 and 2004.
                       78
                                    Spl.C.C. No.125/2009

  According to him, he got estimated the total

  costs of that building at Rs. 3,55,000/-.



66.     According to DW. 38, even to the date

  on which he gave this evidence, both himself,

  his wife and children were residing jointly.

  He has also given the reason also to the fact

  of the loan of Rs. 40,000/- obtained by him

  that he was able to purchase Site No.54 of

  Battarahalli. According to this witness, he

  has disclosed all these aspects in his APRs.

  But, according to him, the IO has not

  considered these aspects while conducting

  the   detailed   investigation.    The      further

  examination-in-chief of this witness was to

  give answers to the charge sheet queries of

  the IO in respect of how he satisfactorily
                        79
                                        Spl.C.C. No.125/2009

accounts    for    those       both    movable        and

immovable     properties. The examination-in-

chief also spoke about the fact that at the

time   of   marriage      of    Archana       and     also

upanayana ceremony of Raghavendra, they

received lavish gifts which he had deposed in

page 13 to 16 of his examination-in-chief.

Likewise, according to this witness, he also

received a sum of Rs. 1,50,914/- out of the

matured KGID and LIC policies, but the IO

has wrongly taken into consideration the

total amount in this regard.            When he was

the PSI, he has received a cash price of Rs.

1,000/-     from    his        SP     and    also      one

Mr.Ashwath Narayan has spent a sum of Rs.

65,707/- towards the flight ticket of his wife

Smt.Saraswathi      to      USA     and     his     family
                     80
                                Spl.C.C. No.125/2009

members. According to him, in respect of

Maruthi van bearing Reg.No.KA02 P 6169,

his wife Saraswathi has spent a sum of Rs.

20,000/- towards its maintenance. Likewise,

he has borne the Hero Honda Motor bike

expenses of Rs. 6,000/-. So the expenditure

of   his   daughter's    marriage   has      been

considered by the IO as Rs. 2,50,000/-, but

it was borne out by his brothers, cousins,

sisters and sister-in-laws. According to this

witness, the total family expenditure comes

to Rs. 25,39,212/-, whereas the PW. 11 has

considered the same as Rs. 34,44,798/-. So,

here the big difference of Rs. 10,87,503/-.

Through this witness, Xerox copies of bank

account extracts of his wife have been

placed, so also the documents which are at
                            81
                                             Spl.C.C. No.125/2009

  Ex.D.    70   to    75        came    to        be    marked.

  According to this person, after registering the

  present case, TD & Co. had issued a letter

  directing him to pay their due amount

  regarding purchase of iron and steel on 29-

  03-2007. That document also came to be

  marked through this person.



67.     In a nut shell, this DW. 38 has given

  evidence to state that the IO has not recorded

  his     statement    or        that        of        his   wife

  Smt.Saraswathi.      He reiterates the fact that

  both his wife and children used to get rents

  from the property situated at K.R.Puram and

  he has received a sum of Rs. 2,12,184/- by

  way of gift and presentations from family

  functions and other ceremonies.                      According
                      82
                                  Spl.C.C. No.125/2009

to this witness, he has also purchased Omni

car by borrowing a loan of Rs. 55,000/- from

the Syndicate Bank, Chamarajpet Branch,

Bengaluru and NSC certificates worth Rs.

92,220/- were encashed by him. According

to this witness, he has deposited a sum of

Rs. 5,38,982/- in the Recurring deposit

accounts of the State Bank of India, West of

Chord Road, Bengaluru and a sum of Rs.

13,184/- and Rs. 10,120/-        as RD's in the

Post Office. According to this witness, the

rents received from the tenants used to be

credited to his and his wife's bank accounts,

which were maintained at SBI, West of Chord

Road      and   Syndicate     Bank,     Rajajingar

branch,     Bengaluru.      According     to     this

witness,    before    he     could      undertake
                           83
                                        Spl.C.C. No.125/2009

  construction     work,        he     had      obtained

  permissions from the competent authorities

  and he has raised loans from different banks

  and financial institutions. He had obtained

  agricultural loans and raised gold loans for

  putting    up    those       house    constructions.

  According to this witness, all the buildings

  were      constructed        by      his      personal

  supervision      by taking the help of his

  brother-in-laws, who are qualified architects

  and engineers.



68.   Ultimately, according to this DW. 38,

  PW. 11 has not considered his total assets,

  income and expenditure while determining

  his disproportionate assets whereas, the

  assets were considered on higher side by
                        84
                                    Spl.C.C. No.125/2009

  lowering the value of articles, hence, a false

  charge sheet came to be filed.       So, DW. 38

  has craved leave of this Court not to consider

  the evidence tendered by PW. 11 and sought

  for his acquittal in this case.



69.   Now, it is the calculation of PW. 11 that

  after completion of his investigation, when

  the final report was submitted, the total

  assets of the AGO and his family stood at Rs.

  81,92,997-27,      total    expenditure          Rs.

  34,44,798-43 and the income of their family

  was Rs. 75,77,471-29.        The excess asset

  which is branded as disproportionate assets

  of the accused from the unknown sources

  was Rs. 40,60,324-41 which accounts for

  53.58%. So, according to PW. 11, this DW .
                            85
                                               Spl.C.C. No.125/2009

38 in spite of getting time to reply could not

satisfactorily accounted for this excess assets

which        the     PW.        11      brands           it     as

disproportionate          assets       of      the    accused.

Quite naturally, when the calculation table of

PW.     11    is   taken        note     of,      assets      and

expenditure are on the higher side, whereas

the total income is on the lower side. So far

as assets are concerned, one cannot rule out

sight   of     the    fact      that        the      immovable

properties in the form of vacant sites and

house buildings situated at Bengaluru is

taken    note      off,    their       value       cannot       be

undermined or under quoted. Each building

has got three storied complex and apart from

it, the accused also claims that so far as

ancestral and joint family properties are
                     86
                                 Spl.C.C. No.125/2009

concerned,    he   is    in   possession        and

enjoyment of the same as his brothers have

relinquished their rights over it in his favour.

So, the only available contention of this

accused is that he shall have to satisfy before

the Court that how this excess assets is not

disproportionate to his known source of

income.    When the oral and documentary

evidence of the accused are gone through,

the major crunch of his amount comes from

the gifts which both he and his family

members claims to have received by them

and their respective values other than cash.

He also urged another contention to convince

this Court that by obtaining loans from

various financial institutions, and also by

raising hand loans from his relatives and
                          87
                                          Spl.C.C. No.125/2009

  friends, he has completed the construction.



70.   The other limb of the arguments on the

  part of the AGO is that PW. 11 has not taken

  into consideration the rental income as well

  as the earnest money deposits received by

  him and his wife from different tenants.

  Likewise, it is also contended by him that

  wantonly   the    IO        has   not        taken    into

  consideration    the        income      of     his    wife

  Smt.Saraswathi.    Admittedly, if the AGO is

  able to convince before the Court that all the

  buildings either at West of Chord Road or at

  K.R.Puram or at Thambuchetty Palya were

  constructed by mobilizing his lawful source,

  then there is no question of disproportionate

  assets at all. Here the difficulty is that the
                     88
                                 Spl.C.C. No.125/2009

price of item No.1 of the assets which is

quoted by the IO in a total sum of Rs.

20,63,000/-, which is the value of the house

building No.993 of West of Chord Road,

Bengaluru excluding the sital value. But, the

AGO    has    valued     the   same    only     Rs.

3,55,000/-.   The difference amount is Rs.

17,08,000/-. This is a small example to show

that how the accused is trying to bridge this

gap.   Because, if the prosecution is able to

show successfully that ill-gotten wealth was

used to construct the house properties,

which has several tenements, then the IO

considering the rental income of either DW.

38 or his wife Smt.Saraswathi does not arise

at all. If the property is either purchased or

constructed through unknown source of
                         89
                                   Spl.C.C. No.125/2009

  income, then any income or profit generated

  out of it can only be a mesne profit or a

  unlawful gain.



71.     So far as gifts received by Smt.Archana

  or Raghavendra at their respective marriage

  and    betrothal    ceremony   cannot     have     a

  bearing on the merit, because, the AGO has

  examined many friends and relatives who

  having given their ocular evidence only were

  busy in marking self claimed affidavits and

  nothing else. In fact, all these witnesses in

  their cross-examinations categorically stated

  that they have no any documents to show

  that so much amount was gifted either to

  Archana or Raghavendra in their respective

  family functions.    So, the main trumph card
                         90
                                      Spl.C.C. No.125/2009

  of the accused is house properties which

  according to him were constructed out of

  lawful source to which he has to disprove the

  case of the prosecution. Likewise, so far as

  receiving gifts, which runs to lakhs of rupees

  cannot be proved only on the basis of oral

  evidence.   Further        there   are   no     other

  circumstance to connect it.



72.   During the course of arguments, the

  Learned Public Prosecutor submitted that

  this AGO was highly irregular in submitting

  his APRs to his higher authorities and for

  some years he has not at all submitted his

  APRs at all. Another grey area highlighted by

  the Learned Public Prosecutor was that when

  PW. 11 caused notice to AGO calling for his
                      91
                                 Spl.C.C. No.125/2009

explanation, no schedules were submitted to

him during the course of investigation or

after filing the charge sheet. Even when this

case     was   pending,   the   AGO   made       no

attempts to submit his schedules before the

Court.    According to me, I find it a tenable

submission of the Learned Public Prosecutor,

because when the AGO claims that no

amount was ill-gotten, no property was

amassed by making use of the illegal money,

then he is at responsibility to show that all

his acquisitions and properties are through

known and lawful sources.        What the law

expects is that the AGO must satisfactorily

account for. In this regard I am guided by the

principles laid down in 1993 Cri LJ 308

(SC);    M.Krishna    Reddy     Vs.    State      of
                        92
                                    Spl.C.C. No.125/2009

  Andhra pradesh wherein the Honble Apex

  court held, "it is not mere acquisition of the

  property that constitutes an offence under

  the provisions of the Act but it is the failure

  to satisfactorily acccount for such possession

  that makes the possession objectionalble as

  offending the law." Ratio is aptly applicable to

  the case on hand. - But, having scanned the

  materials, this Court has not noticed the

  same. With this background, I would like to

  discuss each item and each category of

  movable and immovable properties.


  ASSETS

73.   The IO, PW. 11 has considered the TAC

  value of the house building No.993, 10 th B

  Cross,   Nagapura,    West   of   Chord       Road,
                    93
                               Spl.C.C. No.125/2009

Bengaluru as Rs. 20,63,000/-. According to

PW. 11, he has come to this conclusion on

the basis of detailed report furnished by PW.

7 by name Pranesh Kumar, who was the

Asst.Executive Engineer, Bengaluru. In his

examination-in-chief, he has spoken about

how he visited that       property and also

submitted his Ex.P. 40 and 41, which are the

valuation reports in respect of that property.

Coming to the cross-examination of this

witness, the learned defence counsel could

not elicit anything except the fact that total

valuation of the building also includes 10% of

the contractor's charges. So far as what were

the other factors that has to be taken into

consideration in order to see that Ex.P. 40

becomes complete to which there are some
                    94
                               Spl.C.C. No.125/2009

questions and suggestions.     On the whole

when the evidence of PW. 7 is gone through,

there is nothing which can show before the

Court that evidence of PW. 7 is not reliable.

Coming to Ex.P. 40, which is the valuation

report in respect of the     property under

consideration, this PW. 7 has considered the

year of construction, built up area in square

meters and also has taken into consideration

costs of evaluation as per S.R. schedule of

rates of building circle, Bengaluru. This PW.

7 comes to the conclusion that ground floor

which was constructed to that building was

in the year 1986-87 thats value is Rs.

2,21,500/-, first floor was constructed in the

year 2001-02 in a sum of Rs. 5,71,000/-,

second floor in the year 2003-04 in a sum of
                       95
                                     Spl.C.C. No.125/2009

  Rs. 5,17,000/-, 3rd floor in the year 2003-04

  in a sum of Rs. 6,64,500/-, Terrace room

  with parapet in the same year which is

  valued at Rs. 1,09,000/-. So, in all it comes

  to Rs. 20,63,000/-. According to me, when

  Ex.P. 40 and 41 are gone through, the break

  up shown in this document which is a report

  definitely stands corroborated on account of

  the ocular evidence of PW. 7.



74.     It is a settled law that so long as the

  expert     or    the      author        of       that

  report/commissioner report does not enter

  the    witness   box,    does   not      give      his

  examination-in-chief and does not tender

  himself for cross-examination, till then, his

  report cannot be accepted in the eye of law.
                          96
                                       Spl.C.C. No.125/2009

When this Court takes the help of PW. 7's

ocular evidence and his opinion by way of

written of Ex.P. 40 and 41, definitely it is for

the purpose of appreciation as per Sec.3 of

the Indian Evidence Act. Now, the accused

who had taken up many contentions that

Ex.P.    40    and      41    cannot    be     accepted,

because, there is no whisper in respect of

what were the constructions materials when

those three floors were constructed, that

report    is   silent    as    to    whether    it    was

constructed       under       self    supervision       or

whether contractor was entrusted with this

work.    So, according to him, this Ex.P. 40

and 41 are got up for the purpose of filing

this     charge      sheet,     of     course        usual

contentions in this type of disproportionate
                       97
                                Spl.C.C. No.125/2009

assets cases are that prosecution invariably

inflates the rates of assets and shows the

expenditure on the higher side and when it

comes to income, it will be on lower side only

to see that net amount or the residue to be

treated as disproportionate asset.        Having

said so, this accused has invited the burden

of disproving before the Court that Ex.D. 40

and 41 cannot be accepted as gospel truth.

In this regard, when the evidence of DW. 38

is gone through, he has reiterated the fact

that   before    he    could   commence        the

construction of the said building, that site

was gifted to him by his father-in-law, but to

substantiate    the    same,   there    are     no

documents.      In this regard I rely upon a

decision reported in AIR 2002 SC 486 -
                       98
                                  Spl.C.C. No.125/2009

  Punjab rao Vs. St. of Maharastra- wherein

  the Hon'ble apex Court held; "in             case

  accused     gives    an    explanation          for

  accepting illegal gratification he has not

  to prove it beyond all reasonable doubt

  and can establish it by preponderance of

  probablities." Of course, Ex.P. 40 and 41

  rates are excluding the sital value.       PW.11

  has not taken into consideration the sital

  value of item No.1 of the asset.     Otherwise,

  the real value could have touched the sky.



75.   Coming to the examination-in-chief of

  DW.38 1 having spoken about the fact that

  according to his calculation, the true value of

  item No.1 of assets according to him stands

  at Rs. 3,55,000/-. So according to him, the
                    99
                              Spl.C.C. No.125/2009

difference amount is only Rs. 17,08,000/-.

But, in the cross-examination of this DW. 38,

this witness ultimately surrendered by giving

some admissions which show that there are

no materials placed by him to show that

either the construction materials were very

low or that he undertook the construction of

the said building under self supervision.

Some of the admissions are extracted as

under:

    "In    the year   1990,    I  took
    construction of second floor. ... I
    cannot say the total construction
    cost of the second floor, I cannot
    say about the rental income,
    advance amount received from the
    tenants and the loan borrowed
    from the others without looking
    into my documents.      I am not
    remembering the date of electricity
    connection taken to my second
    floor."
                       100
                                 Spl.C.C. No.125/2009

  Other admissions given by him touching his

  properties is as below:

         "I constructed the third floor in
      the year 1993-94. It is true that, I
      constructed the third floor without
      obtaining the permission from
      BDA ... I cannot say as to how
      much      amount     I   spent     for
      construction of third floor of my
      building, but I spent total amount
      of    Rs.     3,55,000/-   for    the
      construction of entire building. I
      constructed the third floor of that
      building out of the rental income,
      advance amount of ground floor,
      first floor, second floor, my salary
      income, agricultural income and
      hand loans". This definitely will not
      suffice the requirement.

76.   In order to get himself supported, this

  witness relies upon the evidence of the

  approved valuator    by name D.Nagaraj who

  has been examined as DW. 28. According to

  this expert, he was working as the approved

  valuator and he knows the accused since
                    101
                               Spl.C.C. No.125/2009

many years. On 2nd January 2009, he visited

some of the properties of the AGO and his

family including the property situated one at

West of Chord Road.       According to this

witness, in the year 1985-86, the AGO

constructed ground floor of house at No.993

and first floor in the year 1988-89 and

through this witness, report given by one

Mr.Gundappa and this witness has been

marked at Ex.D. 51. So, one thing is clear,

the person who is said to have inspected the

the present   property is one Gundappa, he

has not come before the Court, instead, DW.

28 is before the Court. Ex.D.51 is to show

that how how that property was valued for a

sum of Rs. 3,55,000/-. In this regard, cross-

examination   of   this   witness    is    really
                         102
                                      Spl.C.C. No.125/2009

interesting. There are some of the admissions

which    only      goes       to   show      that      as

Mr.Gundappa        is     his      colleague,       some

valuation work they took jointly in the

instant case, Ex.D. 51 is exclusively signed

by Gundappa, but covering letter and his one

signature on the document is signed by him

symbolically. There is a candid admission of

this     witness          that      they        require

commencement and completion certificates

so far as they undertaking valuation work is

concerned.      When Ex.P. 40 and 41 were

confronted and some questions were posed,

this witness virtually had no answer and

gave evasive answers which is extracted as

under:

         "I cannot say why there is
                      103
                                  Spl.C.C. No.125/2009

      variation of one lakh and odd in
      between my report and PWD
      engineer     report of   PW.   7,
      appearing in Ex.P. 40. Since the
      measurement of that property at
      27-1C in the statement submitted
      by the accused along with his 313
      statement, I cannot say as to
      whether the estimate cost of that
      building stated as Rs. 5,33,000/-
      is correct or not".

77.   Likewise, there are other admissions

  which clearly go to show that the AGO has

  constructed different floors in that building

  in different years and further according to

  this witness, he does not know the valuation

  of the entire building. So this entire evidence

  of DW. 28 on comparison with Ex.D. 51

  instead of helping this Court has only raised

  many unresolved questions. So, the excess

  amount claimed that when the first item of

  the assets is hardly Rs. 3,55,000/-, PW. 11
                       104
                                      Spl.C.C. No.125/2009

  was wrong in taking its value at a higher

  rate.



78.   Coming to Ex.D. 51, it is the report

  issued   under    the     heading      of    Pradeep

  Associates signed by one D.Gundappa of

  Davanagere. When this Ex.D. 51 is gone

  through, some of the break ups and the

  specifications   under     different        categories

  which are mentioned there has to be proved

  by the AGO and this cannot be done only on

  the basis of evidence of DW. 28 and Ex.D. 51.

  But the very fact that there is no any

  acceptable explanations from the AGO as to

  why he did not submit his schedules to PW.

  11 at the time of his investigation, even after

  filing the charge sheet why they were not
                     105
                                 Spl.C.C. No.125/2009

submitted, is the matter to be taken note of.

Other than that, as I have already discussed

earlier, this DW.38/AGO has not filed the

APRs regularly. Now his higher authorities

have initiated any action for not filing the

APRs is immaterial for deciding as to what

was the value of item No.1 of the assets. So,

looked from any angle, the claim of DW. 38

that, that item's value was Rs. 3,55,000/-

cannot be acceptable at all.     On the other

hand, when that property No.993 which has

got ground and 3 floors, that itself suggests

that it is not only palacious, but heavy

investment has taken place from the side of

the   AGO.   Even    in   his   Ex.D.     1,    the

specifications like type of wood, nature of

flooring, electrical and sanitary fittings which
                        106
                                        Spl.C.C. No.125/2009

  were   used,    quality    of   sand,     brick      and

  whether it is a brick or pillar construction to

  which some aspects are wantonly silent.

  Under these circumstances, Court accepts

  the oral and documentary evidence of the

  prosecution especially PW. 7, PW. 11 and

  Ex.P. 40 and 41. Hence, the TAC value of

  item No.1 i.e. house No.993 of West of Chord

  Road is considered in a total sum of Rs.

  20,63,000/-.



79.   Coming to the another item of the

  property which is the building No.54 of

  Battarahalli, according to PW. 11, he has

  valued this     property in a total sum of Rs.

  25,71,000/-. Coming to the contention of the

  AGO,   he      conveniently     has     valued       this
                        107
                                  Spl.C.C. No.125/2009

  property in a sum of Rs. 13,28,000/- and

  according to him, the difference amount will

  be Rs. 12,43,800/- and     he also puts it to

  convince before the Court that this major

  difference amount in considering the real

  value   of   the   immovable   properties      has

  resulted in unnecessarily inflating the price

  of the of assets only to see that charge sheet

  is filed against him.



80.   So, far as this valuation is concerned,

  when the evidence of PW. 7 and Ex.P. 40 are

  taken into consideration, the expert who

  visits the property has given the break-ups

  at Ex.P. 40 to show that by considering the

  schedule of rates for the relevant year, he has

  considered this amount as Rs. 25,71,000/-.
                     108
                               Spl.C.C. No.125/2009

The very important aspect is, this property

admittedly according to the AGO stands in

the name of Smt.Saraswathi, wife of the

AGO.    For   the    reasons   best     known,

intentionally DW. 38 has not examined his

wife before the Court. All along DW. 38, his

son Raghavendra, daughter Archana or his

brother appeared before the Court one by one

and given evidence only to lend support to

DW. 38 and not Smt.Saraswathi.        It is also

the admitted fact that except Smt.Saraswathi

being the house wife, she had no any

independent source of income. There are

major contradictions found in the evidence of

DW. 38 because on one hand, he claims that

his wife had no independent source of

income, on the other hand, he says he is able
                      109
                                    Spl.C.C. No.125/2009

to acquire those properties on account of the

rents received by him and ultimately, he says

that Smt.Saraswathi was managing all these

property affairs. But, none of these aspects

have been proved with clinching evidence.

The evidence of DW. 38 when is gone

through, it can be safely said that the basis

for him to bank upon Ex.D. 52 and 53 and to

contend   that   this       property       No.54     of

Battarahalli   was     only       valued     at    Rs.

13,28,000/- has no locus standi at all. On

the other hand, DW. 38 repeats that he has

obtained loans from Can-Fin Homes, from

his department, KGID loans and also some of

his relatives have helped him by advancing

the hand loans.            But,     the    witnesses

examined by him, who are the relatives of
                      110
                                 Spl.C.C. No.125/2009

  this AGO, they were only content with

  marking of their respective affidavits as the

  documents before this Court and in the

  respective cross-examinations, these relatives

  of DW. 38 admitted that, but for their self

  proclaimed affidavits, they have no any other

  independent documents.      So, one thing is

  sure that only to see that the efforts under

  taken by the prosecution in proving the items

  of the assets and expenditure are not done,

  this AGO by under quoting the          property

  prices has given the evidence of his relatives

  who are the interested witnesses, who have

  no any documents in that regard.



81.   Likewise, this DW. 38 has examined

  plumber, person claimed to have supplied the
                      111
                                  Spl.C.C. No.125/2009

  construction materials, person claiming to be

  a contractor, etc. and their general evidence

  is that as and when the accused required

  their services, they have rendered it on

  professional basis.      This type of general

  evidence only to support       the stand that

  construction on different sites at Bengaluru

  were under taken by the AGO and his wife

  purely out of their hard earned money is

  unfounded.



82.   I have already made it very clear that if

  at all, DW. 38 claims that he was able to

  acquire sites and put up buildings, different

  stories at different point of time only on

  account of rents received by him also has no

  basis at all. Because, if items No.1 and 2 are
                          112
                                   Spl.C.C. No.125/2009

  purchased out of the ill-gotten wealth, there

  is no question of giving a lawful colour to the

  income generated out of their building as

  lawful source.    For these reasons, the assets

  and expenditure of the AGO and his family

  are on higher side.



83.   This DW. 38 has pinned his hopes

  exclusively on DW. 28 by name Sri.Nagaraj,

  who is an approved valuer in respect of Ex.D.

  52 and 53. So far as item No.2 is concerned,

  the relevant document is Ex.D. 52 and this

  witness   in     his   cross-examination      gives

  admission that when he undertook Ex.D. 52

  work, he had no completion certificate in his

  hand. It is also admitted by this witness that

  Ex.D. 52 is issued by one Gundappa, but, as
                         113
                                 Spl.C.C. No.125/2009

  he has not entered the witness box and in his

  place, this witness has appeared and this

  type of ocular evidence to support the

  Commissioner Report given not by the author

  will have to be evaluated in a very stricter

  sense. Some of the admissions of DW. 28 is

  extracted as under:

        " If the valuation of that property
      is determined by considering the
      standard Rate of 1998-99, its
      value will be more. ... I do not
      know the fact that Gundappa has
      estimated      the   value   of  that
      property as Rs. 13,00,000/-. It is
      true      that   at   the   time   of
      construction of all the buildings,
      this accused was serving in police
      department."


84.   Likewise, when Ex.D. 52 in particular is

  gone through, it does not lend support or has

  not uprooted the evidentiary value of Ex.P. 40
                           114
                                      Spl.C.C. No.125/2009

  or that of PW. 7.



85.   This DW. 38 has examined some of the

  persons connected with construction and to

  begin    with,   that    of   DW.   18    by    name

  Belliyappa, who claims to be running a

  Hallow     bricks       manufacturing      unit      at

  Venkatala near Yelahanka in the name and

  style of the Padmavathi Transport. According

  to this person, the accused at that relevant

  point of time, has purchased materials worth

  Rs. 2,01,950/- and he has issued a credit

  bill. Through this witness, Ex.D. 39 came to

  be marked.       But, in the cross-examination,

  the cat has come out of the basket. It is the

  admission of this witness, which is extracted

  as follows:
                          115
                                           Spl.C.C. No.125/2009

            "It is true that no documents
        are prosecution before the Court
        to show that I am doing hallow
        bricks and jelly sales".

  This is the quality of the evidence which DW.

  38 has let in, in this case.



86.     Coming to the evidence of DW. 17 by

  name Sri.Chandramouli, according to him,

  he was the Accountant at Lalith Associates,

  who    were      the     dealers     in      pump        set

  distribution. Through this witness, Ex.D. 38

  came to be marked. According to this person,

  the AGO has purchased pump set from their

  business      concern.       But,   in      his     cross-

  examination, according to him, Ex.D. 38

  amount     was     not       paid   by     the        AGO

  immediately and after two years, it was paid.
                          116
                                   Spl.C.C. No.125/2009

  But, in the cross-examination, the answer

  given is quite opposite to what he deposed

  which is as follows:


             "I am not remembering as to
        on what date we received the
        amount mentioned in Ex.D. 38,
        but I am remembering that we
        received that amount in the year
        2008. We have no any receipt for
        having received that amount.
        This accused has not paid that
        amount for 2 years. During the
        said two years, we have not
        issued any notice or letter to the
        accused requesting him to pay the
        due amount . This accused has
        borrowed two HP Pump set motor
        for installing to a bore well drilled
        over his site."

      Again this evidence looks more tutored one

      to suit the convenience of the accused.



87.    Coming to the evidence of DW. 14 by

  name Nagarajaiah, according to him, he was
                       117
                              Spl.C.C. No.125/2009

the Carpenter and he has attended to

carpentry work for making doors, windows

and furniture of the AGO. Again in the cross-

examination, the admission of this witness

is, " I am not possessing any documents

with me with rgard to the work of the

accused house attended by me and for

having received my wages from him". On

similar notes, the evidence of DW. 7 by name

Sujatha Uday Kumar is to show before the

Court that her husband when alive had paid

hand loan of Rs. 3,75,000/- to the AGO for

the purpose of putting up construction.

Through this lady, bank statement is marked

at Ex.D. 28. But, in the cross-examination,

the real truth has come out, which is

extracted as below:
                       118
                                   Spl.C.C. No.125/2009

           " I do not know about the door
        number of that house said to have
        been constructed by the accused.
        ... I have not obtained any receipt
        or document from the accused for
        having paid the amount of Rs.
        1,75,000/- to him. ... There are no
        documents to show that my
        husband paid an amount of Rs.
        2,00,000/-to this accused.     In
        respect of payment of amount of
        Rs. 1,75,000/- by my husband's
        younger sister   to this accused,
        there are no documents."

88.     So, nothing more is required to cull out

  the evidence of the accused to show that he

  is blowing hot and cold only to save his

  property.    At no stretch of imagination, the

  accused can contend that in spite of the fact

  that he has not produced schedules either to

  the PW. 11 or before this Court to show that

  the    IO   has   improperly   conducted        the

  investigation. It is not merely the reply or the
                       119
                                  Spl.C.C. No.125/2009

  answer of the accused is called for and that

  must be satisfactorily to the IO. Under such

  circumstances, the prosecution has proved

  that so far as item No.1 i.e. property No.54

  of Battarahalli is Rs. 25,71,000/- and not Rs.

  13,28,000/-. If according to the accused, the

  prosecution has to prove the guilt of the

  accused beyond reasonable doubt and even

  though this principle is not applicable to the

  accused,    even   then   the   principles       of

  preponderance of probabilities demands that

  their evidence must be so much clinching

  that the Court has to accept it as a rebuttal

  evidence.   In the instant case, the accused

  has completely failed in that regard.



89.    So far as assets at items No.27-2-b to
                      120
                                  Spl.C.C. No.125/2009

27-3-d-6 and 27-4-c are undisputed. So far

as 27-1-c- i.e. item No.3 of the assets,

property No.86, Bhattarahalli, Bengaluru,

construction    of   compound     wall      to   site

No.1910,      Srigandadakavalu,      'D'     Group

employees       co-operative      society        are

concerned, again the dispute is in respect of

their   TAC    values.     The   only      available

documents of the AGO is his evidence at DW.

38, Nagaraj Valuer's report at Ex.D. 50 to 53

and D.90 and his evidence at DW. 28 and the

evidence of those witnesses whom I have

referred in my above discussion who claim to

have supplied building materials. So far as

the relatives who claimed to have lent money

for the purpose of alleged construction of the

properties are concerned, they have no
                      121
                                  Spl.C.C. No.125/2009

documents, but their self serving affidavits

which also have been marked. So far as

Ex.D.1 to 7 are concerned, they are in

respect of sanctioned plan to properties at

the West of Chord Road, Thambuchetty

palya, Battarahalli and no more. The IO has

not disputed that the properties were not

constructed after obtaining the sanctioned

plan   from    the    competent      authorities.

According to me, the DW. 38 being the public

servant initially joined as the Sub-Inspector

rose up to the level of Superintendent of

Police has failed to show before the Court

that in spite of taking into account the help

from the financial institutions, relatives, how

he could construct properties which run to

several lakhs about few decades back and
                      122
                                  Spl.C.C. No.125/2009

  now they are few crores.



90.   The learned counsel for the accused

  highlighted the aspect that mere marking of

  the documents is no proof of the same and

  intentionally PW. 11 and 7 have considered

  construction rates not of the relevant year,

  but schedule rates have been taken of

  different years. Hence, there       is a huge

  difference.   In spite of this aspect even

  though, it is not all that right equally, when

  the evidence of DW. 28 and Ex.D. 50 to 53

  and 90 are gone through, they also don't give

  correct picture.



91.   It is a usual stand on the part of the

  accused that all the immovable       properties
                    123
                                   Spl.C.C. No.125/2009

constructed were under self supervision.

But, DW. 38 has failed to convince before this

Court that when he was a full time public

servant, how he could have devoted his time

for construction of immovable properties.

Likewise Smt.Saraswathi, the AGO's wife had

no any independent source of income, but

DW. 38 claims that from the rental incomes

generated out of his      property many other

properties were acquired. But to substantiate

this aspect, this DGO has not filed APRs for

each financial years.    In fact, it is admitted

by the AGO himself that he was not regularly

filing   the   APRs.     Whether     his      higher

authorities have taken action or not in this

regard is secondary. But, there is no material

to form an opinion that all that acquisitions
                        124
                                  Spl.C.C. No.125/2009

and construction of buildings which consists

of many tenements were out of his hard

earned money. There were some of the

admissions given by DW. 38 which I would

like    to   extract   which   only   shows      the

investments made on the         properties either

for purchase of sites or for construction was

not on account of hard earnings of the AGO.

They are as under:

            " It is true that my wife is a
       housewife. ... I have not produced
       any documents before the Court
       about the income of my wife.... It
       is true that site bearing No.54 of
       Bhattarahalli,     K.R.Puram   was
       purchased for a sum of Rs.
       40,000/- in the name of my wife.
       ... I do not know the fact that on
       10-02-1998 my wife borrowed a
       loan of Rs. 5 lakhs from Canfin
       Homes. I do not know the fact that
       on 10-02-1998, my wife borrowed
       a loan of Rs. 5 laksh from Canfin
       Homes. I do not know the fact
                        125
                                        Spl.C.C. No.125/2009

        that on 15-03-2004 my wife
        borrowed a loan of Rs. 2 lakhs
        from Canfin Homes."


92.     The fairness on the part of the AGO also

  requires to be doubted for more than one

  reason.     If Smt.Saraswathi had really an

  independent      source     of     income,     nothing

  prevented the AGO approaching this Court

  and to give her evidence, but intentionally

  she has not been examined and there seems

  to be     suppression of material facts in this

  regard.    Now, if the evidence of PW. 7 and

  PW. 11 has to be either doubted or discarded

  on the ground that they do not project or

  depict correct picture in respect of assets of

  the   AGO.       Then      there    must     be    such

  documents.      The only work which the AGO
                        126
                                       Spl.C.C. No.125/2009

  seems to have done is to examine witnesses

  one by one to disprove the case of the

  prosecution    but    to    which       there    is   no

  documents at all. When Ex.D. 50 to 53 have

  not     attained   finality    as    the        authour

  Sri.Gundappa has not entered the witness

  box,    not   subjected       himself     for    cross-

  examination, I don't think the Court can

  form any opinion           on the basis of those

  Commissioner's report.



93.      During the course of arguments, the

  Learned Public Prosecutor submitted that

  this Gundappa is the regular valuer to all the

  accused where the Lokayuktha files charge

  sheet for the offences punishable under

  Secs.13(1)(e) and 13(2)         of   Prevention of
                            127
                                        Spl.C.C. No.125/2009

Corruption Act, 1988. She went on to further

submit        that   the    valuation    report      is   a

cyclostyled one only with minimum changes,

such as        property number, its address or

place and measurements. In the instant case

also,    the said report, it is baseless. As the

said report has not been further corroborated

and I have not come across any other

document other than that.                Some of the

documents referred at Ex.D. 50 to 53 are not

supported with any other documents at all.

Mere oral say of any witnesses can not show

that they were all that right and reliable.

Likewise, it is admitted by DW. 28 that when

he came for giving evidence or when he

signed some of the reports as a joint valuer,

he      was    not    provided    with      completion
                         128
                                     Spl.C.C. No.125/2009

  certificates. Same thing stands true for even

  for construction of the compound wall also.

  According to me, when DW. 38 says that PW.

  7 has involved in guess work, I have no any

  hesitation    in   answering     that   even      the

  evidence of DW. 28 and Ex.D. 50 to 53 are

  not    on    better   footing.     Under        such

  circumstances, the rate quoted by the IO in

  his charge sheet at that rate has to be

  accepted.



94.     Likewise, so far as the last disputed

  items i.e. value of gold jewels and silvers are

  concerned, the IO has not assessed or given

  its rate.     But, coming to the household

  articles, which are at Sl.No.27-4-a, according

  to IO, it is in a sum of Rs. 4,10,631/-. This
                      129
                                    Spl.C.C. No.125/2009

also has been disputed by the AGO on the

ground that this has been badly inflated.

DW.38 went on to submit that the IO has not

taken   into     consideration      the      presents

received by him from various relatives and

friends. According to this DW. 38, none of the

witnesses have acknowledged the same, even

Ex.P. 2 panchanama has not been proved.

According   to    me,      in   order   to    discard

household articles which were only valued at

Rs. 1,20,000/-, there is no material at all.

On the other hand, Ex.P. 2 stands proved on

account of the mahazar witnesses PWs. 2 to

the fact with consistency that search             took

place at AGO's premises in their presence, IO

by holding consultation with family members

and also bringing to their notice, prices were
                     130
                                 Spl.C.C. No.125/2009

fixed. So, this evidence and stand is more

reliable.   It is seen from the records that

during the course of investigation, when the

IO had completed the search and seizure,

had    secured   some     of   the   documents,

immediately he issued a notice calling upon

the accused to furnish his schedule. But, in

spite of the same, this DW. 38 did not come

forward to either put forth his explanation or

his schedules. Some of the admissions given

by DW. 38 is extracted as under:

      " It is true that, after raid on my
      properties on 03-11-2007 and
      during investigation, the IO issued
      4 notices on 9-11-2007, 13-02-
      2008, 25-11-2008 and on 05-01-
      2009 to submit my schedule 1 to
      23. Witness volunteers that, he
      has received only one notice. ... It
      is true that my schedule is not
      produced along with the charge
      sheet. Witness volunteers that
                       131
                                    Spl.C.C. No.125/2009

       though he had been to submit his
       schedule, the IO did not receive
       the same.... It is not true to say
       that in the inward sectionof
       Lokayukta they use to accept all
       the papers produce before them.
       ... It is true that, I did not produce
       the said 5 volumes schedule before
       the Court after my appearance
       before this Court."


95.    So, when this is the correct picture,

  definitely it will not lie in the mouth of DW .

  38   to   contend   to    the   contrary.      Even

  assuming for the sake of arguments, that the

  prices quoted by the IO in respect of

  household articles are incorrect, when this

  DW. 38 himself has stated them to be in a

  sum of Rs. 1,20,000/-, he can as well give

  the break ups, but when the entire evidence

  of DW. 38 or his family members are looked

  into, there is no piece of material which show
                      132
                                  Spl.C.C. No.125/2009

  that valuation under taken by the IO in

  coming to the conclusion in a total sum of

  Rs. 4,10,631/- was wrong.



96.     Another important aspect is the list

  enclosed with Ex.P. 2 i.e. different items have

  not     been     disputed.     Under         such

  circumstances, the quoted value of them by

  the IO in a sum of Rs. 4,10,631/- looks more

  realistic and acceptable.    According to me,

  PW. 11 with the help of Ex.P. 1, FIR, Ex.P-14

  and the documents discussed supra has

  shown that for the check period, the total

  assets of th accused was in a sum of Rs.

  81,92,997-27ps. The calculation under taken

  by the AGO was not proved and as he rightly

  set the prices of the immovable       properties
                       133
                                  Spl.C.C. No.125/2009

  and their value depends upon the correct

  valuation which also includes furnishing of

  all documents i.e. the commencement and

  completion certificates. When Ex.D. 50 to 53

  and D.90 are gone through, they have not

  conveyed that Ex.P. 40 and evidence of PW. 7

  are untrustworthy.    Accordingly, I accepted

  the calculation furnished by the PW. 11 in

  respect of the assets as correct.



  EXPENDITURE

97.   The claim of PW. 11 that the expenditure

  of the AGO and his family totally comes to

  Rs. 34,44,798-43 is concerned, I should say,

  the AGO for most items of the expenditure

  has admitted the same.      Except the major

  expenditure, this AGO has not disputed. The
                          134
                                        Spl.C.C. No.125/2009

admitted items on the part of the AGO are

28-7-a and 28-2-c, 28-2-d to 28-7-a and

from 28-6-a to 28-18-d of the list provided by

the IO in his charge sheet.            That means to

say, in respect of stamp and registration

charges, tax paid in respect of immovable

properties at West of Chord Road, Site No.13

of   Hosur     Road,       Electronic        City   water

connection     deposit,        electricity    connection

deposit, expenditure towards Cooking gas

connection,            telephone             expenditure,

Membership fee paid to the Bengaluru City

Police Housing Co-operative Society Ltd.,

plan approval expenses of the West of Chord

Road property, repayment of loan to Canfin

Homes       Ltd.,     Bhavasar       Kshathriya        Co-

operative           society,       HUDCO            Bank,
                      135
                                      Spl.C.C. No.125/2009

  Vishweshwaraiah    Co-operative          Bank,     SBI

  West of Chord Road branch have not been

  disputed. So, this Court will have to check

  only the disputed items by the accused of the

  expenditure.     In this regard, the major

  expenditure shown by the IO is at Sl.No.28-1

  i.e. the domestic expenditure of the AGO and

  his family members during the check period.

  According   to   PW.     11,   it   is    only     Rs.

  5,41,601/-, but according to DW. 38, it can

  only be Rs. 2,31,601/- and intentionally PW.

  11 has inflated the rate, so the difference

  amount which could be seen in the naked

  eyes Rs. 3,10,000/-.



98.   It is the version of DW. 38 that even

  though PW. 8 by name Jayadev Prakash, who
                    136
                               Spl.C.C. No.125/2009

is the Joint Director of Statistics has given

his opinion at Ex.P. 44 that is incorrect. The

plausible explanation offered by the DW. 38

is that from the year 2003 and 2007 both the

sons of the AGO by name Raghavendra and

C.S.Jajadish, they started earnings and they

were contributing to the family expenses and

though PW. 8 vide his letter dtd.25-05-2009

was requested to recalculate the family

expenditure by the PW. 11, but PW. 8 has not

undertaken that work very seriously.         It is

the grievance of DW. 38 that as he was

growing agricultural products such as rice,

ragi, coconut, vegetables, etc. obviously his

expenditure towards family expenses will be

less.   But, this aspect has not been very

seriously and meticulously considered by PW.
                          137
                                          Spl.C.C. No.125/2009

  11.



99.     Let it as it may, but when the evidence of

  PW. 8 by name Jayadev Prakash is looked

  into, he was asked to             furnish the food

  expenditure of the AGO and his family

  members for the check period 01-01-1987 to

  03-11-2007 and very important aspect is

  Ex.P. 44 is not as though it has no basis,

  because this PW. 8 in his examination-in-

  chief makes it very clear that while preparing

  Ex.P. 44, he has relied upon the pay

  commission report and the year wise State

  Consumer Price Index then, has to taken into

  consideration    the         probable     expenditure.

  Another beauty of this examination-in-chief,

  this Court on its own suo-moto has posed
                         138
                                      Spl.C.C. No.125/2009

  some questions to this witness and according

  to this witness, for preparing Ex.P. 44, he

  has taken into account the per capita income

  and the per capita expenditure. Likewise, in

  the cross-examination, again this Court has

  posed suo-moto question and elicited an

  answer that this PW. 8 has also considered

  average National sample report and has come

  to Ex.P. 44 conclusion.



100.   Further, this PW. 8 makes it very clear

  that this Ex.P. 44 was purely in respect of

  vegetarian    diet   and    not   the   other     way

  around.      An expert who claims to be with

  special knowledge has placed Ex.P. 44. Even

  on going through Ex.P. 44, each page which

  is a statistical information and it is a
                       139
                                  Spl.C.C. No.125/2009

  compilation of many of the reports which are

  discussed above. If at all according to DW.

  38, the IO has not taken into consideration

  the salary of DW. 19 and DW. 37 who are his

  sons. To form a right opinion in respect of

  food expenditure, he is called upon to state

  with accurate statistics. But for the reasons

  best known, the entire defence of the AGO is

  nothing but cat sitting on the fence.



101.   In the entire evidence of DW. 38, he has

  consistently canvassed that he was getting

  regular agricultural produce. Of course, in

  this regard, he also got examined DW. 16

  Dr.Mallappa, but point for consideration is

  whether these crops according to him which

  were claimed to be yield have been made use
                      140
                                   Spl.C.C. No.125/2009

of by the AGO family or not is a question. My

answer to this question is, no, because, none

of his family members either DW. 19, 36 or

37   have      whispered   in    their    respective

evidence that they were consuming the

agricultural     produce   for    their    personal

consumption and no provisions were bought

or purchased. Even his two sons DW. 19 and

36's evidences when are gone through, they

are silent in respect of this crucial aspect.

Why even, for the reason that this DW. 38

either in his chief or in his cross-examination

has not given evidence that what was the

quantity of agricultural produce that was

consumed or meant for internal consumption

and what quantity was sold at the respective

APMCs.      Under   such   circumstances,         the
                    141
                                 Spl.C.C. No.125/2009

serious attempts made by DW. 38 either to

impeach the creditworthiness of the PW. 8 or

to defeat the contents of Ex.P. 44 has not

been successfully made. A word or two has to

be stated here that if at all the AGO is trying

to lay his hands to give both oral and

documentary     evidence,   it   is    only      on

conjecture and surmises basis. Under such

circumstances, the expert report at Ex.P. 44

is to show that, that report is bereft of any

basis because there is no any clinching

material at all to support his contention at

all. Under such circumstances, the valuation

as offered by PW. 8 in Ex.P. 44 has to be

accepted. Accordingly, the version of AGO is

baseless.    Hence, I considered domestic

expenditure of the AGO and his family in a
                      142
                                 Spl.C.C. No.125/2009

  total sum of Rs. 5,41,601/-.



102.   Coming to another item i.e. 28-2-f, the

  IO has considered the stamp and registration

  charges for purchase of Site No.1910 at

  Group-D Housing Society in a total sum of

  Rs. 34,805/-. But, according to AGO, it is

  only Rs. 30,805/-. This AGO has relied upon

  the copy of the sale deed and also his APR.

  According to me, PW. 11 has considered this

  amount on the basis of the letter issued by

  the competent Sub-Registrar, so a letter of

  competent Sub-Registrar who furnished this

  information cannot be found fault with,

  because, it is not the case of DW. 38 that the

  information collected by the IO from the

  competent office or the official was in-
                       143
                                  Spl.C.C. No.125/2009

  correct.   Hence, I consider the stamp and

  registration duty or charges paid by the AGO

  in a sum of Rs. 34,805/-.



103.   Coming to another item i.e. 28-4-b-1, the

  IO has considered the Electricity deposit and

  usage for the house No.993, West of Chord

  Road for the check period, according to DW.

  11 it is Rs. 39,045/-, whereas according to

  DW. 38, it is Rs. 22,740/-. It is the

  explanation of the AGO that this expenses

  were borne out of the rental advances and

  rents in respect of three floors.   But, so far

  as this explanation is concerned, there is no

  material placed by the AGO. But, again I

  state that this amount is considered by the

  IO is on the basis of the information provided
                       144
                                  Spl.C.C. No.125/2009

  by the concerned department.        At a right

  point of time, this AGO has not disputed the

  same. Hence, I considered the same as

  correct amount, which is furnished by the

  AGO.



104.   Coming to item No.28-7-A, which is the

  expenditure incurred on Maruthi Omini van

  bearing Reg.No.KA-02 P-6169, PW. 11 has

  considered as Rs. 55,959/-, but according to

  this AGO, his wife had purchased this vehicle

  out of her own source of income and she has

  borne all the expenses.     Again I say that

  intentionally Smt.Saraswathi's evidence is

  not available.   First of all, when this Court

  has already held that she had no any

  independent source of income as admitted by
                        145
                                      Spl.C.C. No.125/2009

  DW. 38, question of she purchasing this

  Maruthi Van out of her own savings or

  source will     not arise     at   all.     Even      if

  Smt.Saraswathi has received rents in respect

  of different tenements i.e. on account of the

  major investments made by the AGO in the

  name of his wife and nothing else. Here this

  explanation of the AGO cannot be accepted

  at all.    So, I considered this amount of Rs.

  55,959/- of the expenditure of the AGO

  himself.



105.    Likewise, coming to another item No.28-

  7-B    Hero    Honda       Motor   Cycle     bearing

  Reg.No.KA-02-J-3998, according to this AGO

  as he was traveling in a Government vehicle,

  the expenses is not to the tune of Rs.
                       146
                                      Spl.C.C. No.125/2009

25,550/-. But, according to the AGO he has

failed to give details as to from which

particular year to which particular year he

was provided with Government Vehicle. Quite

naturally, in the initial years of joining

service, there would not be any Government

vehicle. But, when the AGO only reached to

the post of SP or at the fag end of his service,

he   might     have         been   provided         with

Government vehicle. But, this court is unable

to hold any discussion or come to the

conclusion,    because,       there     is    no     any

material.     So, in the absence any such

material placed by the AGO, the version of

the AGO in this regard has to be accepted.

Same yardstick applies to item No.28-7-c in

respect of expenditure incurred to Yamaha
                          147
                                       Spl.C.C. No.125/2009

  bike bearing Reg.No.KA-01 S-7650. So, I

  have not accepted the explanation offered by

  the AGO in this regard and I have considered

  the expenditure offered by PW. 11 in a sum

  of Rs. 3,640/-.



106.   Coming to the major part of the expenses

  towards educational expenses of children of

  AGO, so far as 28-8 is concerned, the IO has

  quantified in a sum of Rs. 93,869/-, but

  according to the AGO it is only a sum of Rs.

  45,786/-. According to this DW. 38, Ex.P. 69

  which    is    the    consolidated        information

  containing      letters      is    with     incorrect

  information that cannot be accepted. But, to

  uproot this Ex.P. 69 no any paper documents

  placed    by         DW.     38.    Under         such
                     148
                                Spl.C.C. No.125/2009

  circumstances, so long as DW. 38 does not

  come out with proper figures, the version of

  PW. 11 has to be accepted.



107.   Coming to the marriage expenditure on

  the part of the AGO's family is concerned,

  PW. 11 has given his statistics stating that

  towards the marriage expenses of AGO's

  daughter by name Archana, a sum of Rs.

  2,50,000/- was spent. This was strongly

  refuted by DW. 38 on the ground that hardly

  it was Rs. 11,500/- as the entire expenses

  came to be borne by the in-law of DW. 36. It

  is also the claim of DW. 38 that the PW. 11

  has not produced any proof to show that a

  sum of Rs. 2,50,000/- was spent by this

  AGO. According to this person, as no dowry
                    149
                                Spl.C.C. No.125/2009

was demanded, no dowry was given. So, it

was more or less it was a simple function,

hence, they had to bear only the minimum

expenses in a sum of Rs. 11,500/-. The right

person who can speak about this was the

father-in-law of DW. 36. But, there is no

piece of material to form an opinion that

whether he is alive or not, if he is alive what

prevented to DW. 38 to get him examined.

No doubt, initial burden is on PW. 11 to show

that how it was Rs. 2,50,000/-. Apart from

that, when DW. 38 has strongly opposed this

say of PW. 11, there should have been some

material on his part also. But, in the instant

case, when the contradictions found in the

evidence of DW. 36 to 38 are looked into, it

can be safely said that DW. 38 for the
                         150
                                        Spl.C.C. No.125/2009

  purpose of this case is blowing hot and cold.



108.   Coming to the evidence of DW. 36 by

  name Archana and according to her, in the

  month of December 1998, her marriage was

  solemnized     with         one     Narendra       from

  Bengaluru and she reiterates                 that her

  marriage expenses were met out by her in-

  laws. It is also the claim of this lady that her

  husband was a Software Engineer with Wipro

  Technologies     and         that    she      received

  presentations in the form of cash to the tune

  of Rs. 80,000/- from her friends, cash of Rs.

  50,000/- from her relatives.            But, in the

  cross-examination,          there     are      strange

  admissions given by this lady, which raised

  eyebrows as to the contentions taken up by
                     151
                                Spl.C.C. No.125/2009

  her father DW. 38. Some of the admissions

  given in her cross-examination are extracted

  below:

          " Personally I do not know about
       my marriage expenses. I do not
       know as to whether we have spent
       minimum sum of Rs. 3 lakhs
       towards our marriage expenses. ...
       My     marriage    is  a   arranged
       marriage. I do not know as to in
       whose name our marriage hall was
       booked. I do not know the fact
       that it was booked in the name of
       my father. ... I do not know the
       fact that the finance condition of
       my father is far better than my
       above said three uncles or not."



109.   According to me, this lady is giving

  evidence against the documents especially

  that when the marriage hall was booked by

  DW. 38 that document was not produced by

  the AGO before the Court which according to
                        152
                                      Spl.C.C. No.125/2009

  him in a way amounts to with holding of

  material document.         To this aspect, the

  learned counsel for the defence in his written

  arguments     by   relying   upon     plethora       of

  decisions cited that the accused is not duty

  bound to prove the statement of imputations.

  But, on the other hand it is the prosecution.

  No doubt, this cardinal principle is correct.

  But, here is a different situation, where this

  AGO disputes every aspect. In that scenario,

  when he says that the IO was wrong then he

  should be in a better position to place correct

  and better documents, in this regard he has

  failed to do so.



110.   Coming to the evidence of DW. 37, he is

  the last son of DW. 38 and this gentleman is
                       153
                                      Spl.C.C. No.125/2009

  also very intelligent and conspicuously has

  not touched the aspect of performing the

  marriage of his sister either by her father or

  in-laws. So, this move on the part of DW. 37

  raises suspicion. Likewise in the cross-

  examination of DW. 37, touching this aspect

  there is a little help available to this Court to

  show that it was not DW. 38, but it is the in-

  laws of DW. 36 who performed her marriage.



111.   Likewise, coming to the evidence of DW.

  19 by name Jagadish, he is the son of

  DW.38. I should say he has not touched

  those   aspects   which    really     because        of

  concern to the accused, because, on one

  hand DW. 19 and 37 claimed that they were

  earning members of the family were caring
                        154
                                        Spl.C.C. No.125/2009

  after completion of their eduction, but have

  failed to show before the Court that how they

  did    the   marriage      of    their    sister     was

  performed.


112.    Lastly coming to the evidence of DW. 38,

  again in the examination-in-chief, this Court

  has came across some stray evidence which

  cannot show before the Court that his

  daughter's marriage was performed by her

  in-laws. Equally this DW. 38 also completely

  failed in placing any material to show that he

  did not spend marriage expenses.                 In the

  cross-examination,         the     Learned         Public

  Prosecutor was able to show before the Court

  having denied the evidence of PW. 11, this

  DW.    38    intentionally       failed   to   furnish
                    155
                                Spl.C.C. No.125/2009

schedules prior to preparing of final report or

after the charge sheet, again he is trying to

avoid his responsibility by adopting skin

saving method, hence, the version of DW. 37

cannot be accepted.      According to me, the

accused enjoys the benefit of preponderance

of probabilities. Firstly, he is called upon to

show that how the IO was incorrect, then

they must also prove before the Court that

what is the correct position. In the instant

case, the limited role of the AGO has only

ended up in attacking him casually, but not

placed those documents which are of much

help. Even now, so far as marriage expenses

of DW. 36 is concerned, none of them have

given break up as the said marriage has

taken in the year 1998.       Considering the
                       156
                                   Spl.C.C. No.125/2009

  social and economic status of the accused,

  the rate one quoted by PW. 11 in a sum of

  Rs. 2,50,000/- is more near to the truth and

  not the one claimed by DW. 38 in a meager

  sum of Rs. 11,500/-. There are cases where

  the in-laws of a bride may perform her

  daughter-in-law's marriage, but that is an

  extremity    or    in     some    extraordinary

  circumstances but this aspect is not pleaded

  before the Court by DW. 38. Under such

  circumstances, I have to accept that a sum of

  Rs. 2,50,000/- which is the amount towards

  the marriage expenses of DW. 36 was borne

  out by DW. 38.



113.   As I have stated, the rests of the items of

  the expenditure have been squarely admitted
                       157
                                     Spl.C.C. No.125/2009

  by the AGO and his family members. This

  admission can also be on account of the fact

  that they were spent towards LIC premium,

  amounts spent towards obtaining passport

  and    repayment    of    loans.    Under       such

  circumstances, the calculation in respect of

  expenditure of the AGO and his family

  members given by PW. 11 supported with the

  reports has to be accepted in a total sum of

  Rs.    34,44,798-43ps      and     the      counter

  contentions of the accused in this regard

  have not been proved by him.



  INCOME

114.    The Investigating Officer, the        PW. 11

  has quoted a total sum of Rs. 75,77,471-

  29ps. as the total income of the AGO and his
                     158
                                   Spl.C.C. No.125/2009

family   members.         In    this     type       of

disproportionate    asset      cases,    the     only

trumph card on the part of the AGO is to

contend that intentionally IO has inflated the

rates of assets and expenditure and has

under quoted the rates of the income.               In

this case, it is also the grievance of the AGO

that rental income, agricultural income, his

salary including surrender leave, DA given by

the Government from time to time and other

allowances   have    not       been     considered.

According to him, for the purpose of putting

up house construction at West of Chord

Road, K.R.Puram, Thambuchetti Palya and

Bhattarahalli, he has availed loans from his

department, housing Co-operative societies,

Canfin Homes Ltd. and hand loans from his
                        159
                                       Spl.C.C. No.125/2009

  relatives and friends. These aspects in spite

  of bringing the same to the knowledge of the

  IO, he has not considered. Hence, there is

  omission on the part of the PW. 11 in not

  considering     these      incomes     which        has

  resulted in PW. 11 coming up with a wrong

  calculation so as to contend before the Court

  that the total disproportionate asset was in a

  sum of Rs. 40,60,324-41ps. which accounts

  for 53.58%.



115.   When     Sec.13(1)(e)   and     13(2)     of   the

  Prevention of Corruption Act, 1988 (prior to

  amendment), its interpretation is looked into,

  the IO can come to the conclusion as to what

  percentage of disproportionate asset the AGO

  has amassed or made that is only after
                    160
                                     Spl.C.C. No.125/2009

considering the lawful sources.          So what is

the meanings of expressions "known sources

of income" and "known source of property"

are elaborately discussed by the Hon'ble

Apex court in 2009 Cri.L.J 1767 (SC)

N.Ramakrishnan         Vs.   State      of    Andhra

Pradesh, AIR 2017 SC 2530 - Vasantha

Rao Guha Vs. State of Madhyapradesh

and    1996   Cri.LJ     1127   (SC)         State    of

Maharastra Vs. Piraji Kalpatri. First, the

IO has to calculate the lawful sources in

respect of assets, expenditure and income

only after deducting the total/sum of rupees

out of the assets and expenditure from the

total lawful income, only then the            residue

will   be     unlawful       income          or      the

disproportionate asset.      Now, in the instant
                       161
                                    Spl.C.C. No.125/2009

  case, after thorough evaluation of both oral

  and documentary evidence placed by the

  AGO, for the reasons best known this DW.38

  has not furnished cogent materials by way of

  reply to some of the assets acquired by him

  and his family members so also in respect of

  the expenditure. He only focuses and his

  concentration is in respect of income and

  nothing else.



116.   The   big   vacuum   which     was      earlier

  created was in respect of Ex.D. 50 to 53 b

  being incomplete.   Out rightly, this DW. 38

  rejected the report of PW. 8 Ex.P. 40 on the

  ground that, that commissioner report is

  baseless as he has not considered many

  aspects of construction. Equally, he failed to
                        162
                                      Spl.C.C. No.125/2009

convince before the Court that Ex.D. 50 to 53

were complete and even though he has

examined the approved valuer Mr.Nagaraj

who was not the author of those documents

in    fact   one     Mr.Gundappa       has      visited,

inspected      and    completed     the    work.     So,

initially only there is a complete failure on

the part of the accused to disprove the

contention of PW. 11 that the construction

was from lawful source.            As I have stated

earlier one Smt.Saraswathi who claims to be

the    owner    of    some   of     the   immovable

properties, according to DW. 38 who happens

to be his better-half who has received rental

income is also tight-lipped. If she were to be

fair she would appeared before the Court to

show     how    PW.    11    was    wrong      in    not
                         163
                                       Spl.C.C. No.125/2009

  considering the rental incomes. So according

  to me, the construction of house properties,

  receiving of rental income accounts for the

  major lapse on the part of the AGO in not

  disproving the contention of PW. 11.



117.    Quite naturally, during the course of

  arguments,    the   learned       defence     counsel

  submitted that it is the IO who has to prove

  the   case   beyond     reasonable      doubt      and

  burden is on him.           It is undoubtedly true,

  but here we have the AGO in this case who

  inspite of receipt of notices has not submitted

  his schedules/reply to the IO either during

  the course of investigation or after filing the

  final report or after submitting the charge

  sheet.   Likewise, it is categorically admitted
                        164
                                      Spl.C.C. No.125/2009

  by DW. 38, he has not submitted his APRs

  and ITRs to the concerned authorities in

  time. So, these major laps have only added

  fuel to the fire.



118.   There is no clarity forthcoming                 in

  respect of how can the AGO consider the

  income of Archana, his daughter DW. 36

  after her marriage. Likewise, so far as DW.

  37 his son Raghavendra is concerned, there

  is   no   clarity   as     to   whether     he    was

  contributing to the income of the family of

  the AGO or was living separately, because,

  from his ocular evidence there is nil material

  which is of any help to the Court.               Under

  such circumstances, I am of the considered

  opinion that this is not a fit case where the
                            165
                                                 Spl.C.C. No.125/2009

  AGO can enjoy benefit of doubt. With this

  background, now I would like to discuss

  further.



119.    So far as Sl.No.28-1 of Income shows in

  the charge sheet is looked into, it is the

  salary of the AGO, where IO has considered

  the   same    to    be         Rs.    15,21,943/-             and

  according    to    the     AGO,           it    is   only     Rs.

  16,78,820/- and according to him, there is a

  difference amount of Rs. 1,56,877/-. Again

  when the entire evidence of DW. 38 is gone

  through, inspite of taking into consideration

  the contents of Ex.P. 102 and 103 are

  concerned,    the    Court           is    not       convinced,

  because in the further cross-examination of

  PW. 11, the defence counsel has posed a
                      166
                                   Spl.C.C. No.125/2009

  suggestion to this IO that he should have

  considered the salary of the AGO even prior

  to the check period.      According to me, this

  may not be the correct position of law.

  Under   such   circumstances,      even      giving

  margin to Ex.P. 102 and 103 that they were

  the documents secured by PW. 11 in all

  fairness, the salary and other perquisites of

  the AGO during the check period will have to

  be accepted.    Hence, I deem it proper to

  consider only Rs. 15,21,943/- and in this

  regard PW. 11 stands correct.



120.   Another   disputed     income    which       of

  course not considered by the PW. 11 is the

  agricultural income claimed by DW. 38 in a

  sum of Rs. 5,27,023/-. Here, this aspect
                    167
                               Spl.C.C. No.125/2009

looked to me very ticklish.    It is because,

admittedly the AGO is a public servant. It is

also the evidence and admission of DW. 38

that even though his parents had their

ancestral properties at Devarayasamudra of

Mulbagilu Taluk and those properties came

to him as his brothers have relinquished

their right of share over those     properties.

But, in the cross-examination of DW. 38

there is an admission that there is no

document in the form of relinquishment deed

or he has failed to place any documents to

show that such relinquishment of share of

their brothers has taken in his favour. So,

claiming that entire agricultural income he is

entitled to falls to the ground. This DW. 38

pins hopes on evidence of DW. 13, who spoke
                      168
                                     Spl.C.C. No.125/2009

about the agricultural income and also relies

upon Ex.P.155 and 156. According to me, if

the IO during the course of investigation

secures all the documents in respect of

various aspects, what he has to show before

the Court is that having considered them as

they are not fit to be taken into account for

calculation for valid reasons, he need not

consider the same. So, the arguments on the

part of the accused is that in spite of

evidence of PW. 30 and Ex.P. 155 and 156,

IO    has   not   considered    the     agricultural

income      of the   AGO   in    a    sum       of Rs.

5,27,023/-. Here, the catch is that as there

are no documents suggesting that this AGO

had    become     exclusive     owner      of    those

properties, cultivation was done under his
                        169
                                    Spl.C.C. No.125/2009

  supervision.     Hence,    he   had   a     regular

  proceeds.      Very interestingly, this DW. 38

  apart from referring the same in his ocular

  evidence did not dare only to place any APRs

  or ITRs in this regard.         DW.38 has also

  examined his Chartered Accountant in this

  case, but his evidence is in no use of at all.

  Under such, circumstances, the so called

  agricultural income claimed by the DW.38 in

  a sum of Rs. 5,27,023/- cannot be taken into

  account for calculation at all.



121.   This AGO has given certain admissions

  that he is not disputing some of the items of

  income which are at Sl.Nos.29-5-a to 29-5-k,

  29-6-a to 29-6-e. So, I deem it proper not to

  hold any discussion in respect of them.
                     170
                                  Spl.C.C. No.125/2009




122.   According to PW. 11, he has considered

  the rents obtained from the House No.993 of

  Rajajinagar by the AGO in a total sum of Rs.

  8,10,329/-, whereas according to the AGO, it

  is a sum of Rs. 32,24,073/-. Here is the

  major difference amount is Rs. 24,13,744/-.

  The explanation offered by DW. 38 is that

  this rental belongs to him. He received them

  by way of cheque, Demand Drafts, cash and

  he places his reliance on pass book which is

  found at Ex.P. 46.      Now, according to me,

  when the evidence of DW. 38 is looked into,

  again this aspect has been referred by the

  AGO, but what he has not answered is that

  whether this total sum which he claims was

  his earnings during the check period or not.
                           171
                                     Spl.C.C. No.125/2009

  Further more, some tenants have also been

  examined and they go on to depose that there

  was a periodical enhancement in the rent

  and     also    spoke    about   executing      lease

  agreement either in favour of this AGO or his

  wife.



123.    The point which requires to be clarified

  by DW. 38 is that this total amount is only

  for the check period or prior to it. There are

  evidences found which are contradictory to

  each other in the evidence given by DW. 38,

  even when Ex.P. 2 raid took place in his

  house      at     Thambuchetty       Palya        and

  Battarahalli were under construction. So

  even assuming that the house at Rajajinagar

  was fully completed and he has let out the
                      172
                                      Spl.C.C. No.125/2009

same, to which according to Ex.P. 46 itself

alone is not sufficient. Apart from this, this

DW. 38 at a regular interval as and when

different floors of this Rajajinagar house was

constructed,    made        no   efforts    either     to

intimate to his higher authorities or the IT

authorities in respect of the earnest money

deposits and rental received from different

tenants   so    in   this    regard     an     adverse

inference has to be drawn. In this regard I

am guided by the principles reported in 2000

Cri.LJ. 619, J. Prem Vs. State; Wherein

the   Hon'ble    Court       held;     "under        the

circumstances the only conclusion that

can be drawn is that there is a prima-

facie material to proceed further against

the accused and it cannot be said that
                        173
                                     Spl.C.C. No.125/2009

  the charge is groundless against them."

  But the tenants whom he got examined were

  only given limited     evidence, which has no

  impress of truth at all. So, according to me,

  as far as PW. 11 is concerned, Ex.P. 46 was

  only to show that for the check period, the

  AGO    has   received      the   rentals    of    Rs.

  8,10,329/- that has to be accepted so far as

  evidence of DW. 38 is concerned, it is silent

  and bald to convince this Court in this

  regard.



124.   Coming to the rents received from the

  house at Battarahalli property No.54, again

  there is a sea of changes in the claim of rents

  by the AGO. According to him, he has

  claimed rentals of Rs. 35,18,840/-, but
                           174
                                           Spl.C.C. No.125/2009

according     to     the        IO,   it   is    only     Rs.

13,27,549/-.       This     DW.       38   has      adopted

similar explanation which was given to house

No.993 at Rajajinagar. This DW. 38 goes to

say   that    this     excess         amount        of    Rs.

17,26,851/- has not been considered by PW.

11 and according to him, he comes out with

explanation that some of the rooms found in

the 3rd floor of the building were given to

Garden City students who occupied the same

as tenants.        But, in this regard, he has

examined the Manager. Again I say that his

evidence is bereft of any quality and impress

of truth.    Even his so called claim that this

amount is declared in the APRs is not found

from the documents.              Some where I should

say that there is a suppression of material
                      175
                                 Spl.C.C. No.125/2009

  fact on the part of the AGO in not disclosing

  the correct income and information both to

  the Court and to the IO at the relevant point

  of time.



125.   So far as the claim of the AGO that AGO

  has sold a site for a sum of Rs. 4 lakhs vide

  Ex.D.69, which is the copy of the sale deed is

  concerned, again I should say, this has

  occasioned, because DW. 38 himself has not

  produced the schedules.      If to the notice

  caused by PW. 11, had this DW. 38 replied,

  all the queries are submitted, Ex.P. 69,

  things would have been different. According

  to this DW. 38, the person with whom a sale

  agreement    is   entered   into    by     name

  Raghavendra is no more. Hence, he has not
                       176
                                   Spl.C.C. No.125/2009

  examined this witness.     But, I should say

  that nothing prevented DW.38 to place the

  cards fully before the IO before filing of the

  final report.    There is a lot of difference

  between IO collecting the documents as a

  part of his investigation and AGO furnishing

  the documents by way of a reply through his

  schedules in a disproportionate asset case.

  Under such circumstances, as of now, the

  income as quoted by the IO, I don't find that

  there is any flaw or intentionally IO has

  under quoted only to see that final report is

  submitted   to   the   higher   authorities      for

  seeking sanction.



126.   Of course, usual stand on the part of the

  AGO in a disproportionate assets case is that
                       177
                                   Spl.C.C. No.125/2009

  intentionally assets and expenditure rates

  are quoted on higher platform, whereas

  income on lower side. If this contention has

  to be accepted, first the AGO must show that

  there is some enmity between either with the

  Police Officer who filed source report, then

  registered FIR or with Lokayuktha Police

  Officer who undertook investigation.           This

  Court   cannot     presume     that    in     every

  disproportionate assets case, there is a

  source report and FIR was registered and

  final report is filed, they are all ill motivated

  or for extraneous reasons.



127.   In the instant case, the AGO has availed

  an opportunity to lead evidence, either he or

  any of his witnesses no where whispered that
                     178
                                 Spl.C.C. No.125/2009

a   particular   Lokayuktha     Police     Officer

wanted to take vengeance or vendetta against

this accused.    When such being the case,

what is that benefit PW. 11 is going to get if

he quotes income of the AGO on lower side.

In order to over come this suspicion or in

order to see that fair investigation takes place

and the AGO is heard before completing the

investigation notices are issued calling for

explanation. If for any reason, the AGO does

not come forward to reply or to furnish

documents, then the AGO cannot find fault

with law implementing agencies.            In the

instant case, when DW. 38 is looked into, he

comes up with an explanation that thrice he

has visited Karnataka Lokayuktha to submit

his schedules, but the PW.11 has refused to
                       179
                                    Spl.C.C. No.125/2009

  accept it.   According to me, this is nothing

  but a cruel joke, because the documents

  submitted to the Government office will not

  be   submitted   directly   to   the   concerned

  officer, but shall have to be submitted to the

  Filing Section and there is a process where

  those received documents will reach the

  concerned officer or his chamber.           In the

  instant case, as I have said conveniently this

  DW.38 tried to change his skin colour only to

  suit his convenience and nothing else.



128.   In support of his contentions, the AGO

  has cited the following decisions:


       1) (2013) 3 AIR (Jhar) 825 in the
       case of Vasanthrao Guhe Vs. State of
       Madhya Pradesh.

       2) (2009) 15 SCC 200 in the case of
               180
                              Spl.C.C. No.125/2009

State   of      Maharashtra             Vs.
Dhyaneshwar      Lakshman               Rao
Wankhede.

3) (2010) 2 AIR Kar 413.

4) Gurumallappa         Vs.    State      by
Lokayuktha Police.

5) Alamelu Vs. State.

6) AIR 1977 SCC 796 in the case of
Krishnanad Agnihotri Vs. State of
M.P.

7) 2008(3) ILR (Raj) 766 in the case
of Ashok Kumar Thakur Vs. State of
Rajasthan.

8) (2010)5 SCC 401 in the case of
S.Kaladevi Vs. V.R.Somasundaram
& Ors.

9) 62 (1996) DLT 202 in the case of
Gunjit Singh Vs. State.

10) (2009) 9 SCC 709 in the case of
Ramesh Chandra Agrawal Vs.
Regency Hospital Ltd. & Ors.

11) (2009) 9 SCC 221 in the case of
                      181
                                  Spl.C.C. No.125/2009

       Malay   Kumar    Ganguly     Vs.
       Dr.Sukumar Mukhedrjee & Ors.


       12) AIR 1974 SCC 171 in the case of
       Jayadayal Vs. MST Bibi Hazra &
       Ors.

       13) (2004) 1 SCC 691 in the case of
       State of M.P. Vs. Awadh Kishore
       Gupta.

       14) (1992) 4 SCC 45 CRI 801 in the
       case of M.Krishna Reddy Vs. State
       Deputy Superintendent of Police,
       Hyderabad.

       15) (1992) 4 SCC 39 in the case of
       P.Satyanarayana Murthy Vs. State of
       A.P.


129.   There are some other aspects like only to

  fill up the gap of adjusting the income on

  higher note, DW. 38 has brought new aspects

  especially he in his examination-in-chief

  deposes   that   every   year   his    daughter
                        182
                                       Spl.C.C. No.125/2009

  Archana used to give him 500-800 dollars to

  him and his wife, but in this regard, there is

  not even a scrap of paper produced by him.

  According to me, this improvisation on the

  part of DW.38 was under taken only to see

  that the income is shown on higher side and

  nothing else.



130.     Likewise,     DW.38      in     his     further

  examination-in-chief at page No.13, para-24

  has given the list of presents received by his

  daughter Archana and Son Ragavendra at

  their Marriage and Upanayana.                Likewise,

  this    evidence   also    quotes    the     amounts

  received as presents and the evidence of

  DWs.8 to 10, 15,17, 21 to 24 and 29 have

  been let in, only to show before the Court
                        183
                                  Spl.C.C. No.125/2009

  that both Archana and Ragavendra received

  the presents generously as they were flooded

  and for the reasons best known, through

  these witnesses their own affidavits have

  been marked which is rather surprising.

  What is found in the evidence is also found

  in their affidavits, both respective evidences

  of the witnesses and the affidavits marked

  are one and the same. Why they have been

  mechanically marked it is for the DW.38 to

  offer explanation.



131.   Likewise,   this   DW.38 has examined a

  person who claims to have supplied electrical

  fittings, borewell motor, plumbing pipes,

  person who supplied sand. According to me,

  these witnesses help are taken only to cover
                        184
                                     Spl.C.C. No.125/2009

up the lacuna, which are found in Ex.D. 50

to 53. When the evidence of the valuer

Mr.Nagaraj DW. 28 is gone through, he

admits that so far as construction materials

prices are concerned, they have applied an

element      of    guess     work.   Under        such

circumstances, these oral evidences only to

show before the Court that huge presents

were received at the marriage of Archana and

thread bearing ceremony of Raghavendra

unless      properly   corroborated,     cannot       be

accepted. When Smt.Saraswathi visited USA

to   help    her   daughter    Archana       in    Post

pregnancy period, it is the claim of the AGO,

his daughter's in-laws have arranged for the

air tickets. Again this oral testimony is in

vacuum. Had this aspect disclosed prior to
                      185
                                       Spl.C.C. No.125/2009

  filing of the charge sheet, definitely it would

  have held water on the ground that this AGO

  had replied to the notice caused by the PW.7.



132.   There is also admission in the cross-

  examination of DW. 38 that he has no

  documents to show that he had purchased

  seeds,   pesticides,     sale   of      agricultural

  produces and further that he had consumed

  all the agricultural produces by himself.

  Person who claims that he had agricultural

  income has failed to produce either RTC or

  Mutation Register extract in respect of those

  properties. For having received a gift of Rs.

  25,000/- by DW. 38 , there is no any piece of

  document.    In respect of the alleged loan

  obtained by Smt.Saraswathi in a sum of Rs.
                        186
                                    Spl.C.C. No.125/2009

  5 lakhs, according to      DW.38 he does not

  know.    I   have     extracted    some        stray

  admissions of       DW.38 only to assess the

  quality of the evidence tendered by this

  witness, but nothing else.



133.   Much hue and cry was made by DW.38

  was that even though he has received hand

  loans from his relatives, they were not well

  considered by the IO while calculating.            In

  this regard, he heavily banks upon DW. 7

  Sujatha Uday Kumar and her Ex.D. 28. But,

  in the cross-examination, this lady admits

  that she does not know so far which property

  her husband had advanced that loan and she

  had not obtained any receipt in that regard.

  On the same stretch, even when we look at
                      187
                                   Spl.C.C. No.125/2009

  the evidence of DW. 12, who claims to be the

  relative of the AGO, he has spoken about the

  so called agricultural income derived by the

  AGO, but in the cross-examination this

  witness failed to support his own relative the

  AGO.



134.   Lastly coming to the evidence of another

  son by name Jagadish, who also failed to

  support   his   father   in   respect    of    sale

  transaction entered into between his father

  and G.Raghavendra in respect of Ex.D. 41.

  Under such circumstances, this explanation

  by way of oral and documentary evidence of

  the AGO did not convince this Court that the

  AGO has satisfactorily accounted for the

  alleged disproportionate assets shown by the
                       188
                                  Spl.C.C. No.125/2009

  PW. 11.


135.    It was also the cry of the DW.38 that the

  IO has not considered some of the incomes of

  their family intentionally. He attaches much

  importance to Ex.D. 49, the loan supposed to

  have been given by Sujatha Uday Kumar just

  now discussed above. As that lady herself in

  the     cross-examination      disowns         this

  transaction, there cannot be any special

  reason to attach importance to it. So far as

  loan of Rs. 60,000/- received by this AGO

  from    his   department,   KGID   loan,      loan

  received from Indian Bank, etc. according to

  me, if at all DW. 11 according to DW.38 has

  not considered either they have been referred

  in APRs or disclosed in ITRs by the AGO. If
                       189
                                   Spl.C.C. No.125/2009

the documents of the PW. 11 obtained during

the course of investigation are incomplete,

this   DW.38        should    substitute       those

documents with proper documents as they

form part of service records. So, under these

circumstances, even though PW. 11 in his

cross-examination has denied that there was

any omission and very strangely this AGO

has failed to properly elicit information from

the    mouth   of     PW.    11.   Under       these

circumstances, the income as considered by

the PW. 11 for the purpose of holding an

investigation and to file final report looks

natural and realistic. Even while answering

Sec.313 of Cr.P.C. questions, this DW.38

used to have taken different stand depending

upon the validity of those documents.
                      190
                                 Spl.C.C. No.125/2009




136.   One can make out that the so called

  documents produced by the AGO which are

  more or less marked are on various dates

  and not at one stretch.    Even there is an

  admission in the cross-examination of DW.

  38 that some of the stamp papers were just

  few months prior to date of giving evidence or

  it was suggested to him by the Learned

  Public Prosecutor that the stamp papers'

  dates and date of the execution of the

  documents does not match and one can

  make out the discrepancy. So, the possibility

  of producing th documents only for the

  purpose of filing them in this case cannot be

  ruled out. Looked from these angles, the IO

  was right in showing before the Court that
                        191
                                    Spl.C.C. No.125/2009

the income of the AGO and his family was

just Rs. 75,77,471/-. This Court has also

noticed that the platform for the accused to

show that the major investment was made on

account of his hard earned money is hard to

believe. The public servant who started his

carrier as a Police Inspector and reaches the

post of a Superintendent of Police through

evolution or gradually, to whom this sudden

rise   in   amassing     property   may      not     be

possible     and this ascending order looks

unnatural. Quite naturally, it is not only the

public servant who is answerable to his

department, but in a developing Country like

us he is answerable to the society at large

and he should see that he sets positive

example and should be a role model if not a
                        192
                                     Spl.C.C. No.125/2009

trend setter.    Undoubtedly, I have no any

hesitation in answering that by amassing the

wealth disproportionate to the known source

of income, he has committed the criminal

misconduct also. In this regard, I rely upon a

decision of the Hon'ble Apex court reported in

A.I.R. 2009 S.C. 1397- Surain Singh Vs.

State of Punjab wherein the Hon'ble Apex

court held; "the efficiency in public service

would   improve        only   when     the     public

servant devotes his sincere attention and

does    the     duty     diligently,     truthfully,

honestly and devotes himself assiduously

to the performance of the duties of his

post". The ratio laid down in this case

squarely applies to the case on hand.
                        193
                                    Spl.C.C. No.125/2009

137.   It is a regrettable aspect that the Police

  Sub-Inspector, the AGO who should be                a

  watchman to others was made to be watched

  by the another watchman.          In a reported

  judgment; 2021(5) KLJ 658 - G. Krishne

  Gowda Vs. State of Karnataka wherein the

  Hon'ble High Court has held; "Good laws

  alone would not be sufficient to make our

  country corruption free, but there has to

  be effective enforcement of the same and

  efforts should be towards making the

  concerned      accountable". This principles

  laid down in this case also applies to this

  case. Under such circumstances, the reason

  offered   by   DW.   38    in   respect     of   the

  allegations and imputations made by the PW.

  11 has not convinced this court and is found
                          194
                                     Spl.C.C. No.125/2009

  not satisfactory. Hence, for these reasons, I

  have answered this point           No.1     in    the

  affirmative.

  POINT NO.2:


138.     Having gone through the materials, the

  PWs.    1   and   11     with   their   convincing

  approach, cogent and cohesive evidence were

  able to show that either the amassing of

  properties/assets or the income was on

  account of unknown source of income.              The

  Hon'ble Apex court held that "The concept

  of known source of income has undergone

  a radical change now the prosecution is

  relieved of the burden of investigating

  into the source of income of an accused.

  Because it has cast a burden on the
                     195
                                   Spl.C.C. No.125/2009

accused not only to offer a plausible

explanation as to how he acquired large

wealth but also to satisfy the court that

his explanation is worthy of credence."

This principle was laid down by the Hon'ble

Apex court in State of M.P. Vs. Awadh

Kishore Gupta, AIR 2004 (SC) 517. There

is no clarity in the approach of the accused,

because, even he has considered income of

his daughter after her marriage and when

she ceases to be a his family member for the

purpose   of   calculation   but     this     aspect

wantonly has been ignored.         Likewise, DW.

19 and 37 are concerned, so far as their

income is concerned, no proper break ups

are given. No doubt, the prosecution has to

prove these aspects, if according to DW . 38,
                    196
                                Spl.C.C. No.125/2009

PW. 11 has failed to prove it then, he should

give a proper explanation. In this regard, the

AGO has completely failed to do so. It is also

noticed that the for the reasons best known

to the prosecution it has not identified any of

the material objects in this case so it is also

one of the reasons for this court to consider

this aspect in quantifying the compensation

amount payable by the offender/accused.

Hence, having found merit, I proceed to pass

the following:

                 O R DE R

        The accused is found guilty of
    the offences alleged against him.



       Acting under Sec.235 (2) of
    Cr.P.C., the accused is hereby
    convicted      of    the    offences
                  197
                               Spl.C.C. No.125/2009

    punishable under Secs. 13(1)(e)
    r/w Sec.13(2) of the Prevention
    of Corruption Act,1988.

      The bail bond and the surety
    bond of the accused shall stand
    hereby cancelled.


      Call on for hearing on question
    of imposing of sentence.


(Dictated      to   the  judgment-writer,
transcript thereof and then corrected and
pronounced by me in the open Court on
this the 28 th DAY OF JUNE 2022).



             (S.V.SRIKANTH),
         LXXVII ADDL. CITY CIVIL &
     SESSIONS JUDGE & SPECIAL JUDGE,
            BENGALURU CITY.
                    198
                                Spl.C.C. No.125/2009

        ORDER ON SENTENCE

1. Heard both sides and the accused in

respect of imposition of sentence.



2. The Learned Public Prosecutor with all

force contends that the AGO being a public

servant more so, Superintendent of Police,

has involved in a commission of heinous

offence and considering his long stay as the

public servant, no leniency can be shown to

him while imposing sentence.      Further, the

Learned Public Prosecutor has also argued

that when the IO has issued notice thrice

calling upon his explanation, that has been

ignored and not cared for by this AGO. So,

this in a way he has shown that the AGO has

no regards for the rule of law.      Hence, the
                        199
                                        Spl.C.C. No.125/2009

Court should take this aspect very seriously

and    punish    the        offender    by     imposing

maximum punishment prescribed under the

law for the said offences. The learned Public

Prosecutor also went on to submit that as it

is an economic offence, maximum sentence

prescribed for the proved offence in the said

Section shall have to be imposed.


3. On the other hand, the learned defence

counsel submitted that this Court should

consider the entire facts and circumstances

of the case in the light of the fact that the

AGO    is   a   senior       citizen,   having      many

ailments, such as BP, Diabetic and he is

alone, whereas his children are abroad and

also   submitted       in     respect     of    practical
                    200
                                Spl.C.C. No.125/2009

difficulties ahead of them to prefer an appeal.

According to him, the present offence is

under prior to amendment         of the P.C.

Act.1988.   He also highlighted the family

antecedents, social status and that as the

AGO is senior citizen, his health condition

also must be taken into consideration and

this Court should take a liberal view while

passing sentence order.



4. Even though vide Ex.P. 2, it is the claim of

the PW. 11 that in the presence of PW. 2

search and seizure took place and even

though some of the properties were reported

to this Court and necessary orders were

obtained at PF, but the prosecution for the

reasons best known did not get identified any
                       201
                                    Spl.C.C. No.125/2009

of those properties during trial. So, under

such   circumstances,       in    respect    of    the

properties, both movable and immovable, as

they have not been identified, so I deem it

proper to impose fine to be paid by the

accused/offender.



5. So far as the offence is concerned, it has to

be considered as not against any one person

but against the society.         when a citizen is

appointed as a Police Sub-Inspector, a great

responsibility   is   shouldered      on    him      to

discharge his official duties as per law.

When a watchman duty is entrusted to this

AGO, who then was deputed to Training

Institute, he must be more careful and

vigilant in setting example to new and young
                        202
                                       Spl.C.C. No.125/2009

cadets. But, in the circumstances of the case,

some of the stand taken by the AGO that he

was personally supervising the construction

work, he was personally attending to the

agricultural    work,         attending     to     other

household      works         raises   million      dollar

question as to whether he was left with any

time to discharge his office work or not.

These were some of the admitted indiscipline

and official misconduct noticed by the Court

on the part of the AGO. Even though the

accused/offender is a senior citizen, but the

offence dates backs to a decade back. When

that offence took place, this accused was

maintaining    good      health.        Under       such

circumstances, keeping in mind all these

surrounding circumstances, this Court has
                         203
                                       Spl.C.C. No.125/2009

come     to    the   considered       view    that    the

punishment shall have to be awarded which

shall be proportionate to the severity of the

offence committed by the accused/offender.


6. So far as the offence under Sec.13(1)(e) of

Prevention      of   Corruption       Act,    1988       is

concerned,       even     though       it    does     not

contemplate      life   imprisonment,         but     the

Hon'ble Apex Court and Hon'ble High Courts

have held that the imposition of sentence

must be proportionate to the severity of the

crime.    In this regard I am guided by the

principles laid down by the Hon'ble Apex

Court     in    2003(4)       State    of    M.P.     Vs.

Ghanashyam Sigh, 2004(4) Crimes 175

(S.C.) Aduram Vs. Mukna and others and
                      204
                                 Spl.C.C. No.125/2009

lastly   Niranjan Hemachal Sashittal Vs.

State of Maharastra, 2013(4) SCC, 642.

Under such circumstances, even though the

disproportionate assets runs to several lakhs,

that itself is a bad signal to the society as to

how the public office was abused and

misused. Considering all these aspects, I am

of the considered opinion that while imposing

sentence,    Court     will   also   take      into

consideration the interest of the public at

large, the post which the accused held before

his retirement and the responsibility he was

supposed to shoulder. Further extending or

applying any provisions of the Probation of

offenders Act does not arise because same is

not applicable to the case on hand. Like wise,

as the substantial sentence of imprisonment
                       205
                                       Spl.C.C. No.125/2009

imposed is four years, question of this court

suspending the sentence of imprisonment in

this forum itself will not sustain for any

consideration   at     all.    Hence,         with    this

observation, I proceed to pass the following:


                     ORDER

The accused/offender is sentenced to undergo simple imprisonment for a period of 4 years ( four years) and further sentenced to pay fine of Rs.

1,00,00,000/- (Rupees One Crore only), in default simple imprisonment for a period of 2 years for the offences punishable under Secs.13(1)(e) r/w Sec.13(2) of Prevention of Corruption Act, 206 Spl.C.C. No.125/2009 1988.

I call upon the office to furnish free certified copy of this judgment to the offender/ accused forthwith.

Issue conviction warrant.

(S.V.SRIKANTH), LXXVII ADDL. CITY CIVIL & SESSIONS JUDGE & SPECIAL JUDGE, BENGALURU CITY.

A NN E X U R E LIST OF WITNESSES EXAMINED FOR PROSECUTION:

PW.1               M.G.Subba Rao
PW.2               Pushpa
PW.3               G.K.Aruna
                      207

Spl.C.C. No.125/2009 PW.4 Smt.Harishilpa PW.5 K.V.Srinivasappa PW.6 M.N.Omprakash PW.7 Pranesh Kumar PW.8 Jayadev Prakash PW.9 T.Narasimhalu PW.10 Rangaswamy Naik PW.11 V.Shekar PW.12 T.V.Jaya Prakash PW.13 Chandra Shekara LIST OF DOCUMENTS MARKED FOR PROSECUTION:

Ex.P.1            Source Report
Ex.P.1(a)         Signature of PW.1
Ex.P.1(b)         Endorsement
Ex.P.2            Mahazar dtd.3-11-2013

Ex.P.2(a) & (b) Signature of pws 2 & 11 Ex.P.3 Mahazar dtd.3-11-2013 Ex.P.3(a & b) Signatures of PW.2 & 11 Ex.P.4 Mahazar Ex.P.4(a) & b) Signatures of pw; 2 & 11 Ex.P.5 Mahazar dtd.01-12-2007 Ex.P.5(a & b) Signatures of pw; 3 & 11 Ex.P.6 to 35 30 RTC Extracts Ex.P.36 Copy of Mahazar dtd.4-5-2009 Ex.P.37 Covering letter dtd.4-5-2009 Ex.P.38 Reply letter dtd.14-11-2007 of Garden City Edu.Trust Ex.P.39 Reply letter dtd.24-11-2007 Ex.P.40 Valuation Report 208 Spl.C.C. No.125/2009 Ex.P.41 Abstract/valuation Ex.P.42 Letter addressed to Joint Director Ex.P.43 Letter addressed to Lokayukta dtd.22-4-2009 Ex.P.44 Statement of Calculation of expenditure Ex.P.45 Letter of the Jewellers Association Ex.P.45(a) Signature of PW.9 Ex.P.46 Rent Paid details Ex.P.47 Order of Suptd.of Police Ex.P.48 FIR Ex.P.48(a &b) Signature of PW.11 Ex.P.49 Copy of Statement of Syndicate bank.

Ex.P.50         Copy of statement of SBI
Ex.P.51         Credit Bill
Ex.P.52         Quotation of Sai Solutions
Ex.P.53         Bill bearing No.33956
Ex.P.54         Bill bearing No.63335
Ex.P.55         Cash Invoice of Nagson & Co.
Ex.P.56         Xerox copy of passport
Ex.P.57         Copy of certificate issued by
                CRS & Associates.
Ex.P.58         Provisional Income Tax

Certificate of CanFin Pvt.Ltd. Ex.P.59 Xerox copy of HDFC/Personal Pension Letter Ex.P.60 & 61 Xerox copy of LIC Premium Receipts Ex.P.62 Xerox copy of LIC policy. Ex.P.63 Xerox copy of GPF Statement 209 Spl.C.C. No.125/2009 Ex.P.64 Pay Slip of accused Ex.P.65 Pay Slip issued by AG. Ex.P.66 Letter of Canfin Homes Ex.P.67 Telephone bill Ex.P.68 Copy of the sale deed Ex.P.69 Records pertaining to education Ex.P.70 Certified copy of sale deed Ex.P.71 Covering letter Ex.P.72 EC of Ex.P. 70 Ex.P.73 Certified copy of sale deed Ex.P.74 Covering letter Ex.P.75 Letter of Maruthi RNS Motors Ex.P.76 Letter bearing vehicle Reg.

No.KA02-J-3988 Ex.P.77 Letter for maintenance & expenditure of the vehicle Ex.P.78 EC of Site No.13 Ex.P.78(a) Signature of PW.12 Ex.P.79 Covering letter Ex.P.80 Letter from Sr.Sub-Registrar. Ex.P.81 Certificate of EC. Ex.P.82 Copy of sale deed Ex.P.83 Covering letter of Sub.Registrar, K.R.Puram Ex.P.84 Copy of Sale deed.

Ex.P.85      E.C.
Ex.P.86      Letter of NMKRV College
Ex.P.87      Service Particulars of AGO
Ex.P.88      Baraward Extract of accused
Ex.P.89      Covering letter
Ex.P.90      letter of Canfin Homes
Ex.P.91      Letter of SBI
                    210

Spl.C.C. No.125/2009 Ex.P.92 Income tax intimation Ex.P.93 to 96 Enclosures Ex.P.97 Letter of CEO Taluk Panchayath Ex.P.98 Report of Secretary Chandapura Ex.P.99 Extract of property register Ex.P.100 Letter of CEO of Taluk Panchayath Ex.P.101 Letter of Hennagar Panchayath Ex.P.102 Letter of Principal, Armed Police Yelahanka, Bengaluru. Ex.P.103 Acquittance Roll extract Ex.P.104 Letter of Benaka Enterprises Ex.P.105 Enclosure of Ex.P.104 Ex.P.106 Letter of Secretary, Bengaluru City Police Housing Society Ltd. Ex.P.107 Xerox copy of Receipt Ex.P.108 Letter of HUDCO Niwas Ex.P.109 Letter of LIC Ex.P.110 Enclosure of Ex.P. 109 Ex.P.111 Letter of Shilpa Kala Mantap Ex.P.112 Letter of Benaka enterprises Ex.P.113 Enclosure to Ex.P. 112 Ex.P.114 Two Bajaj Insurance Certificate Ex.P.115 Letter of BBMP Ex.P.116 Extract of property Ex.P.117 Xerox copy of property tax payments Ex.P.118 Letter of Majestic Mobikes P.Ltd.

Ex.P.119 Letter of LIC Ex.P.120 Letter of BESCOM 211 Spl.C.C. No.125/2009 Ex.P.121 Letter of DIG & IGP Ex.P.122 to 130 Original Assets & Liabilities statement of AGO Ex.P.131 Letter of Passport Officer Ex.P.132 to 135 Enclosures to Ex.P. 131 Ex.P.136 Letter of Armen goods & travels Ex.P. 136(a) Signature of DW. 6 Ex.P.137 & 138 Enclosures to Ex.P. 136 Ex.P.139 SBI Letter dtd.2-04-2009 Ex.P.140 & 141 Syndicate Bank Account details Ex.P142 Electrical Expenses Bill Ex.P.143 Letter of Tahasildar Ex.P.144 Letters of Retail Acadamy India P.Ltd.

Ex.P.145 Letters of AG of Karnataka Ex.P.146 Letter of Dept.of Telecommunication Ex.P.147 Letter of Chief Accounts Officer, BSNL Ex.P.148 Call particulars of Telephone Ex.P.149 Letter enclosed with Ex.P. 148 Ex.P.150 & 151 Letter of BSNL Ex.P.152 Letters of Symphony Service corporation India Pvt.Ltd. Ex.P.153 & 154 Letters of Asst.Dir.of Agriculture, Mulabagilu Tq. Ex.P.154(a) Signature of PW. 13 Ex.P155 & 156 Enclosures of Ex.P. 154 Ex.P.155(a)&156(a) Signatures of PW. 13 Ex.P.157 Letter of Joint Director Ex.P.158 Letter of Chief Engineer Ex.P.159 to 162 Notices Ex.P.163 C/C of sale deed & EC 212 Spl.C.C. No.125/2009 Ex.P.164 Document received from Dist.

Registrar, Shivajinagar, B'lore. Ex.P.165 Documents pertain to Hero Honda bike Ex.P.166 'B' extract of Vehicle No.KA02-P 6169 from RTO, R.R.Nagar. Ex.P.167 RD accounts and loan details from Manager, SBI, WOC Road, Bengaluru.

Ex.P.168 Loan and repayment details from Manager, Bhavasar Kshathriya Co.Op.Bank Ltd. Ex.P.169 LIC Policy details from Sr.branch, Manager, Jayanagar Ex.P.170 Insurance Policy details from HDFC, Legal & Compliance Sec. Ex.P.171 Water connection details from AEE, BWSSB, Bengaluru West Ex.P.172 Salary particulars from DCP, CAR, Bengaluru from 1-8-1988 to 1-10-2005 Ex.P.173 Vehicle Loan details from Branch Manager, Sir M.V. Co.op.Bank,Jayanagar, Bengaluru.

Ex.P.174 Loan and clearance details from AGM, Canfin Homes Ltd., B'lore LIST OF WITNESSES EXAMINED FOR THE ACCUSED:

DW.1          Shyam Sundhar
DW.2          J.K.Jay Ram
            213

Spl.C.C. No.125/2009 DW.3 C.A.Raj Kapur DW.4 Aruna Ramachandra DW.5 Ganga Channaiah DW.6 R.Sathyanarayana DW.7 Sujatha Uday Kumar DW.8 Ranganath C.N. DW.9 Smt.D.K.Geetha DW.10 Smt.ayathri DW.11 Gurudath DW.12 Ranganath DW.13 Ramesh DW.14 Nagarajaiah DW.15 V.S.Rajendra DW.16 Dr.Mullappa DW.17 Chandramouli DW.18 Belliyappa DW.19 C.S.Jagadish DW.20 H.S.Chandra Shekar DW.21 Ashok Kumar DW.22 Smt.Gayathri DW.23 Kumar DW.24 Smt.Prabha DW.25 G.S.Krishnamurthy DW.26 Pathraiah DW.27 L.Narayan DW.28 D.Nagaraj DW.29 Jitendra M.Patel DW.30 Manjunath DW.31 Shivaram S.K. DW.32 Khaleel Ur Rahman DW.33 M.Chandrashekar DW.34 C.A.Ramachandra DW.35 Girish 214 Spl.C.C. No.125/2009 DW.36 Archana Iyer DW.37 C.S.Raghavendra DW.38 C.A.Srinivas Iyer LIST OF DOCUMENTS MARKED FOR THE ACCUSED:

Ex.D.1 Xerox copy of Building plan Ex.D.2 Letter of KGID Ex.D.3 Letter dtd.08-06-2009 Ex.D.4 Xerox copy of Building plan Ex.D.5 Xerox copy of proceedings of DIG & IGP Ex.D.6 Xerox copy of Building plan Ex.D.7 Xerox copy of proceedings of Commissioner of police Ex.D.8 Xerox copy of Ledger extract of Can Fin Homes Ltd.
Ex.D.9 Xerox copy of Building plan Ex.D.10 Letter of Commandant, KSRP Ex.D.11 Letter of Suptd.of police,Kalaburagi Ex.D.12 Xerox copy of Pay particulars of accused Ex.D.13 to 15 Xerox copy of Rental agreement Ex.D.16 Letter Ex.D.17 Affidavit of DW. 1 Ex.D.18 Affidavit of DW. 2 Ex.D.19 Affidavit of DW. 3 Ex.D.20 Lease agreement 215 Spl.C.C. No.125/2009 Ex.D. 20(a) Signature of DW. 11 Ex.D.21 Affidavit Ex.D.22 Affidavit of DW. 4 Ex.D.23 to 27 Rent/Lease agreements Ex.D.28 Bank statement Ex.D.29 Sand supply bills Ex.D.30 Material slip Ex.D.31 to 35 Sri Chennakeshava Lorry material bills Ex.D.36 & 37 Agricultural income certificates issued by DW. 16 Ex.D.36(a) &37(b) Signatures of DW. 16 Ex.D.38 Carbon copy of purchase bill Ex.D.39 Credit bill Ex.D. 39(a) signature of DW. 18 Ex.D.40 Letter pad Ex.D. 40(a) signature of Suresh Ex.D.41 Salary certificate of DW. 19 Ex.D.42 Experience certificate of DW. 19 Ex.D.43 Releaving letter of DW. 19 Ex.D.44 Assessment order issued by IT Department Ex.D.45 Demand notice issued by IT Ex.D.46 Submissions of the accused to IT department Ex.D.47 Rent agreement Ex.D.47(a) Signature of DW. 26 Ex.D.48 Letter issued by DW. 26 Ex.D.48(a) Signature of DW. 26 Ex.D.49 Copy of letter written by wife of DW. 26 Ex.D.49(a) Signature 216 Spl.C.C. No.125/2009 Ex.D.50 Valuation report of Battarahalli house.
Ex.D. 50(a) Signature of DW. 28 Ex.D.50(b) Signature of Gundappa Ex.D.51 Valuation report of West of Chord Roadhouse. Ex.D. 51(a) Signature of DW. 28 Ex.D.51(b) Signature of Gundappa Ex.D.52 Valuation report of Subash Nagar, Battarahalli house.
Ex.D. 52(a) Signature of DW. 28 Ex.D.52(b) Signature of Gundappa Ex.D.53 Valuation report of Srigandacavalu compound wall.
Ex.D. 53(a) Signature of DW. 28 Ex.D.53(b) Signature of Gundappa Ex.D.54 Shiv Enterprises Shop bill Ex.D.55 & 56 Ragavendra Agencies bills Ex.D.57 Letter dtd.7-12-2007 Ex.D.57(a) Signature of DW. 32 Ex.D.58 Courier Cover Ex.D.59 to 61 Rental agreements Ex.D.59(a) to 61(a) Signatures Ex.D.61(A) Appointment letter Ex.D.62 Salary certificate Ex.D.63 Promotion letter Ex.D.64 Releaving letter Ex.D.65 Offer letter issued by Retail academy Ex.D.66 Joining letter & salary details issued by Symphony co.
217
Spl.C.C. No.125/2009 Ex.D.67 Citi Bank statement of DW.
37
Ex.D.68 ICICI Bank statement of DW.37 Ex.D.69 Agreement of sale Ex.D. 69(a) Signature of DW. 38 Ex.D.70 & 71 Bank statements Ex.D.72 Quotation of Veerabhadra Electricals Ex.D.73 Confirmation letter Ex.D.74 Statement of Canfin Homes Ltd. in respect of Saraswathi Ex.D.75 Bank statement of Ashwath narayana Ex.D.76 Letter of TD & Co. Ex.D.77 Tax Invoice of TD & Co. Ex.D.78 Syndicate Bank SB Account ledger extract Ex.D.79 ACP permission for construction of house Ex.D.80 Memo issued by SP Ex.D.81 Letter issued by tenant Ex.D.82 Information letter issued by S.K.Shivaram Ex.D.83 Statement of Canfin Homes Ltd. in respect of Saraswathi Ex.D.84 Syndicate bank Statement of accused Ex.D.85 SB account statement of SBI Ex.D.86 Loan sanction offer letter of Canfin Homes Ltd.
Ex.D.87 Police commissioner order Ex.D.88 DIG order dtd.7-5-1986 218 Spl.C.C. No.125/2009 Ex.D.89 ADGP Certificate LIST OF MATERIAL OBJECTS MARKED FOR PROSECUTION:
NIL (S.V.SRIKANTH), LXXVII ADDL. CITY CIVIL & SESSIONS JUDGE & SPECIAL JUDGE, BENGALURU CITY.