Madras High Court
K.R.Velu vs State By on 16 June, 2022
Author: G.Chandrasekharan
Bench: G.Chandrasekharan
CRL.A.No.543 of 2013
IN THE HIGH COURT OF JUDICATURE AT MADRAS
RESERVED ON : 01.03.2022
PRONOUNCED ON : 16.06.2022
CORAM
THE HON'BLE MR.JUSTICE G.CHANDRASEKHARAN
CRL.A.No.543 of 2013
K.R.Velu ... Appellant/Accused 1
Vs.
State by:
The Inspector of Police,
CBI ACB,
Chennai,
(R.C.No.38/A/2002) ... Respondent/Complainant
PRAYER: Criminal Appeal filed under Section 374 (2) of the Code of
Criminal Procedure, to call for records and to set aside the Judgment
dated 30.07.2013 in C.C.No.5 of 2004 rendered by XII Additional
Special Judge for CBI Cases, Chennai.
For Appellant : Mr.V.Gopinath Senior Advocate
for M/s. C.Sundaresan
For Respondent : Mr.K.Srinivasan
Special Public Prosecutor for CBI Cases
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CRL.A.No.543 of 2013
JUDGMENT
This Criminal Appeal is filed against the judgment in C.C.No.5 of 2004, dated 30.07.2013, passed by the XII Additional Special Judge for CBI Cases, Chennai in convicting the appellant for the offences under Sections 13(2) r/w 13 (1) (e) of Prevention of Corruption Act, 1988 and Sections 468, 468 r/w 471, 467 and 467 r/w 471 IPC and sentencing thereunder.
2. The respondent filed a final report against the appellant and the other accused under Prevention of Corruption Act, 1998 and IPC. The gist of the final report is that the appellant is the first accused in R.C.No.38/A/2002 of SPE:CBI:ACB:Chennai, in C.C.No.05 of 2004. The appellant/first accused joined the Customs Department as Appraiser during 1981 and was posted at Mumbai. He was promoted as Assistant Collector of Customs in the year 1991 and was posted to Tirunelveli and Madurai, Central Excise Commissionerates. In 1992, he was again posted to Mumbai as Assistant Collector of Customs and in October Page No.2 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 1998, he was posted to Chennai. He worked as Deputy Commissioner, Chennai – II, Central Excise Commissionerate. His father K.Raman was a small time agriculturist. He had two wives, Kali and Nagammal. Appellant is the son born to Kali. Appellant had three sisters, who are no more and one step brother and sister. His father K.Raman died in 1998 at the age of 75. Appellant married the second accused Chellammal in 1970. Second accused is the only daughter of Sathayeeammal, a divorcee, who was running a small provision shop in Chithoor, Ramanathapuram District. Accused 1 and 2 have three daughters, namely, V.Rani/A3, V.Jayanthi/A4 and V.Jothilakshmi/A5, who were born in 1972, 1974 & 1976 respectively. Subsequent to the registration of the case, the residential premises of the appellant in Chennai and native place were searched on 09.08.2002. During the search, documents showing the purchase of properties were seized from the residence and the documents giving details of expenditure incurred on the purchase of movable assets like Cars, Air conditioners etc., were also recovered. Inventory of the household articles including gold ornaments were also prepared. In 1981, appellant had shown the property of his father Page No.3 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 situated at Muthuvayal Village, Paramakudi Taluk, Ramanathapuram District to the extent of 3.5 acres of wet land and 4.0 acres of dry land. His father was shown as his dependent. The house constructed in the name of his wife at No.12, first main road, Anna Nagar, Pattabiram, Avadi, Chennai was also declared in the return of assets. He had not declared the other properties in the name of his daughters, his father and his wife in the annual property return. The check period was taken from 01.01.1986 to 09.08.2002.
(i) Assets acquired by appellant in the name of his family members including his father at the beginning of the check period are given in Statement 'A'. The value of the total assets works out to Rs.1,94,680/-.
(ii) Assets acquired by appellant in the name of his family members including his father during the check period are shown in Statement 'B'. The value of the total assets both movable and immovable works out to Rs.75,65,964/-
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(iii) Income earned by appellant in the name of his family members during the check period are shown in Statement 'C'. It works out to Rs.49,26,516/-.
(iv) Expenditure incurred by appellant in the name of his family members during the check period are shown in Statement 'D'. It works out to Rs.26,65,304/-.
3.Appellant fraudulently and dishonestly opened a Savings bank account on 21.08.2000, bearing No.8723, in the Corporation Bank, Mylapore Branch, Chennai, in the name of his father, late K.Raman, who expired in the year 1988 and transacted the account by forging the signature of his father K.Raman in the account opening form, withdrawal slips, cheques and fixed deposits. Appellant had also opened and operated savings accounts and fixed deposit accounts in various fictitious names. A2 to A5 have no independent income of their own to purchase the properties in their names. They have abetted the commission of offence of possession of disproportionate of assets by appellant and they made false declaration in their names before the Income Tax Authorities, Page No.5 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 as if they have separate income of their own in order to help the appellant from the clutches of law. The disproportionate of assets works out to Rs.53,04,752/- and it is 107% in excess of the known sources of income. Appellant and the other accused could not satisfactorily account for the disproportionate assets possessed by them and therefore, appellant and A2 to A5, committed offences punishable under Section 120 B r/w Section 13(2) r/w 13(1)(e) of Prevention of Corruption Act, 1988. More particularly, appellant committed offences under Section 13(2) r/w 13(1)(e) of Prevention of Corruption Act, 1988 and under section 467, 468 and 471 IPC. A2 to A5 committed offences under Section 193 IPC.
4.On the basis of the final report, the trial Court framed charges against the accused as follows:
Firstly, U/s.120-B IPC r/w 13(2) r/w 13(1)
(e) of PC Act, 1988 and 467, 468, 471 IPC and 193 IPC against A.1 to A.5.
SECONDLY, U/s.13(2) r/w 13(1)(e) of PC Act, 1988 against A.2.
Page No.6 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 THIRDLY, U/s.468 IPC against A.1.
FOURTHLY, U/s.468 r/w 471 IPC against A.1.
FIFTHLY, U/s. 467 IPC against A.1.
SIXTHLY, U/s.467 r/w 471 IPC against A.1.
SEVENTHLY, U/s.193 IPC against A.2 to A.5.
5. The accused denied the charges and claimed to be tried. During trial, the respondent examined PWs 1 to 70 and produced Exs.P1 to P539. The accused examined DWs 1 to 8 and produced Exs.D1 and D2.
6.On a consideration of the oral and documentary evidence, the trial Court found that the charges against A2 to A5 were not proved and thus, acquitted A2 to A5. The appellant/first accused was found guilty for the offences under Sections 13(1) r/w 13(1)(e) of Prevention of Page No.7 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 Corruption Act, 1988, Sections 468, 468 r/w 471, 467 and 467 r/w 471 IPC and the trial Court convicted and sentenced the appellant/first accused as given below:
S.No Name of the Convicted Sentence imposed
. accused under Section
1 K.R.Velu (A1) 13(2) r/w Rigorous
13(1)(e) of imprisonment for two
Prevention of years and to pay a fine
Corruption Act, of Rs.5,000/- in default
1988 to undergo simple
imprisonment for three
months
2. 468 IPC Rigorous
imprisonment for two
years and to pay a fine
of Rs.5,000/- in default
to undergo simple
imprisonment for three
months
3. 468 r/w 471 IPC Rigorous
imprisonment for two
years and to pay a fine
of Rs.5,000/- in default
to undergo simple
imprisonment for three
months
4. 467 IPC Rigorous
imprisonment for two
years and to pay a fine
of Rs.5,000/- in default
to undergo simple
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S.No Name of the Convicted Sentence imposed
. accused under Section
imprisonment for three
months
5. 467 r/w 471 IPC Rigorous
imprisonment for two
years and to pay a fine
of Rs.5,000/- in default
to undergo simple
imprisonment for three
months
Substantive sentences are ordered to run concurrently.
7.Challenging the said judgment, this appeal is filed.
8.The learned counsel for the appellant submitted that the co- accused had been acquitted from the charges under Sections 120 B r/w 13(2) r/w 13(1)(e) of Prevention of Corruption Act, 1988 and Sections 467, 468, 471 IPC and Section 193 IPC. When the alleged conspiracy of purchasing properties in the names of the family members of the appellant is not proved and the family members were acquitted, appellant cannot be convicted for the alleged individual acts committed by him. Page No.9 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 The trial Court had not considered the oral and documentary evidence in proper perspective. It had considered only the chief examination of the witnesses. Answers given in favour of the accused during the course of cross examination were not considered by the trial Court. The submissions made by the learned counsel for the appellant before the trial Court were not properly addressed. When the income tax returns filed by the accused are not disputed, the trial Court failed to place reliance on the income tax returns of the accused for considering the income. The respondent failed to mention the Well and the pumpset available in the agricultural land which would show that there was cultivation through out the year resulting in considerable earning. The appellant was working for more than twenty years prior to check period. Income during that period, marriage gifts and gold ornaments received by him through his marriage had not been considered. The properties had been purchased by the appellant's father K.Raman in the name of his granddaughters. His father is a man of rich resources and property tax return receipts in his name are available. The trial Court had not taken into consideration the role of the bank officers in not properly following Page No.10 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 the bank account operating system and banking transaction, but wrongly held that the appellant was the person who had conducted the transaction, which is against the records available. The findings of the trial Court that K.Raman and Sathayeeammal have no reason to buy a property in Chennai is without any reason or basis. Appellant had declared that none of his family members are his dependents. His father Raman paid the fees for the education of his granddaughters for the reason that he aspired that his granddaughters should become Doctors. The trial Court failed to consider the cross examination of PW70, hand writing expert, but accepted his evidence to conclude that appellant signed in the documents, which is contrary to the evidence. Ex.P112 had not been subjected to handwriting expert. None of the transactions in Ex.P113 had been handled by the appellant. A3 to A5 have shown the agricultural income in the income tax returns. There is no evidence to show that the educational fees of A3 to A5 were paid by the appellant, but only his father paid the fees. There is no evidence collected to show the avocation of Raman and the income earned by him. Without properly considering the legal income earned and without any material to show Page No.11 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 that the appellant was the source of income for the purchase of the properties in the name of his family members and that his family members had individual income of their own, the trial Court had wrongly convicted and sentenced the appellant. Thus, the learned counsel for the appellant prayed for setting aside the judgment of the trial Court and for acquittal of the appellant.
9.Per contra, the learned Special Public Prosecutor for CBI cases submitted that the appellant's father Raman was only an agriculturist without any income. His lands had not yielded any income and he had no individual source of income to purchase any properties during the check period either on his own name or in the name of his grand daughters. Therefore, he could not have paid the educational expenses of his granddaughters. A3 to A5 are only students during most part of the check period. They had no sufficient income of their own to purchase the properties in their names. Appellant using his position as an officer in Central Excise and customs used his ill-gotten money to purchase the properties in the name of his wife, daughters, father and other relatives. Page No.12 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 He had also opened several bank accounts and fixed deposit accounts in the name of his wife, daughters, father, relatives and other fictitious persons. In fact, he opened a bank account in the name of his father after his death and transacted the bank account as if his father was alive. The forgery committed by the appellant is clearly established through the oral and documentary evidence and the evidence of the handwriting expert. The charges against the appellant were clearly proved and thus, the trial Court rightly convicted and sentenced the appellant. Thus, the learned Special Public Prosecutor prayed for confirming the judgment of the trial Court and for dismissal of this Appeal.
10.Points for consideration:
a)Whether the judgment of the trial Court is liable to be set aside in view of the aforesaid grounds taken by the learned counsel for the appellant?
b)Whether this appeal can be allowed?
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11.From the case set out above and the submissions of the learned counsel appearing for the parties, the allegations against the appellant are mainly threefold.
i) Acquisition of properties through his ill-gotten wealth in the name of his wife, children, father and other relatives.
ii) Opening bank accounts in the name of his wife, daughters, father and relatives and deposit of amount in the bank including by opening fixed deposit accounts, in some cases in the name of fictitious persons.
iii) Opening of bank accounts in the name of his dead father by forging his signature and transacting the bank account as if his father was alive and transacting the bank account.
12.The admitted facts are that this appellant/first accused joined the Customs Department as Appraiser during 1981 and was posted at Mumbai. He was promoted as Assistant Collector of Customs in the year Page No.14 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 1991 and was posted to Tirunelveli and Madurai, Central Excise Commissionerates. In 1992, he was again posted to Mumbai as Assistant Collector of Customs. In October 1998, he was posted at Chennai and worked as Deputy Commissioner, Chennai – II, Central Excise Commissionerate when the case was instituted.
13.Prior to that, it is the case of the prosecution as well as the case of the appellant that the appellant was working for twenty years. Final report reads that he worked as Draughtsman during 1966-67 in Mohammad Ibrahim Company in Ambattur Industrial Estate and then worked in M/s. India Meters for two months. After that, he joined the Ministry of Surface Transport at Mahabalipuram Light House and worked till 1968. He joined the Chief Inspectorate of Heavy Vehicles and promoted upto the rank of Assistant Foreman in 1978. Then, he joined as Foreman in Heavy Vehicle Factory, Avadi and worked till 1981. In 1981, he was selected as Class-II officer by Union Public Service Commission and joined as Appraiser (Machinery Expert), Customs, Mumbai.
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14.There are totally five accused in this case. Chellammal/A2 is his wife, V.Rani/A3, V.Jayanthi/A4 and V.Jothilakshmi/A5 are his daughters. His father name is K.Raman. His father K.Raman died in the year 1998. His death certificate is produced as Ex.P166. The case of the prosecution is that the appellant's father K.Raman, his wife and children are his dependents. They have no independent source of income of their own. Appellant using his important position in the department of Central Excise and Customs, obtained ill-gotten money and used the money to purchase movable, immovable properties, invested in fixed deposits, other deposits and in the bank accounts. Another important allegation is that he opened bank accounts and fixed deposit accounts in the name of his dead father and in the name of fictitious persons. The final report, as indicated earlier, has the details of the assets at the beginning of the check period in Statement 'A', assets acquired during the check period in Statement 'B', income received during the check period in Statement 'C', expenses incurred during the check period in Statement 'D'. Page No.16 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013
15.As per Statement 'A', there are ten items of immovable properties purchased in the name of K.Raman, appellant K.R.Velu and V.Chellammal, ancestral properties, jewellery and furnitures. Statement 'B' shows nine immovable properties purchased in the name of K.Raman and other family members, four movable properties of K.R.Velu and family members, balance in bank accounts in the name of family members, fixed deposits, investments in the name of the family members, numbering 25 and cash on hand on the date of search. Statement 'C' has the details of the income of appellant K.R.Velu and his family members. It has the details of 13 income transactions. 26 items of expenditure details are given in Statement 'D'. Likely savings was worked out to Rs.22,61,212/-. The disproportionate assets held by the appellant and his family members at the end of the check period was arrived as below:
The disproportionate assets held by Shri.K.R.Velu and his family members at the end of the check period is as below:
1) Assets at the beginning of the check . Rs. 1,94,680/-
period .
2) Assets acquired during the check . Rs.75,65,964/
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1) Assets at the beginning of the check . Rs. 1,94,680/-
period .
period . -
3) Income received during the check . Rs.49,26,516/
period . -
4) Expenditure incurred during the . Rs.26,65,304/
check period . -
5) Likely savings (3-4) . Rs.22,61,212/
. -
6) Disproportionate Assets (5-2) . Rs.53,04,752/
. -
% of the Disproportionate Asset . 107%
.
16.As referred earlier, the trial Court convicted and sentenced only the appellant and acquitted the other accused. The main grievance of the learned counsel for the appellant is that the trial Court has not properly appreciated the oral and documentary evidence and the submissions made on behalf of the accused before the trial Court. There is no logic or reason for convicting the appellant when the trial Court chose to acquit the other accused, namely, the family members of the appellant in disproportionate assets case. As a Court of first appeal, a duty is cast on Page No.18 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 this Court to appreciate the oral and documentary evidence produced in this case, especially, in the light of the submissions made on behalf of the appellant to find out whether the judgment of the trial Court can be sustained.
Evidence relating to acquisition and possession of immovable properties and discussion:
17.With regard to acquisition of immovable properties in the name of appellant, his father, his family members and their relatives, prosecution examined PW1, PW2, PW3, PW20, PW21, PW22, PW26, PW27, PW34, PW36, PW37, PW41, PW59 and PW63. It is necessary to deal with the evidence of these witnesses in brief to understand the nature of transactions.
18.PW1 was a Senior Project Engineer in Anubhav Foundations during 1994. Anubhav Foundations was engaged in construction of buildings in Madras. It put up constructions in the name of Aditya Page No.19 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 Apartments at first main road, Gandhi Nagar and another construction in the name of Surya Apartments at Teynampet. Ex.P1 is the sale deed dated 07.07.1995 for undivided share of land for a sum of Rs.1,55,000/-
executed by Natesan of Anubhav Foundation in favour of V.Rani. Other documents of sale in favour of V.Rani is Ex.P2. V.Rani constructed the 3rd floor to the extent of 1400 sq.ft. The rate of construction was Rs.750/- per sq.ft. She paid a sum of Rs.3,15,000/- at the time of booking. The total value of the construction is Rs.10,50,000/-. She spent Rs.1,45,000/- for additional amenities. The details of the amenities is marked as Ex.P3. Exs.P4 to P11 are the correspondences with Rani. These letters were addressed to C-4, 3rd floor, Customs/Officers' Quarters, Wadala, Mumbai 31. Ex.P12 is the letter dated 21.09.1992 from Rani informing the payment of Rs.1,05,000/- through cheque. The flat was handed over to Rani in 1996. The acknowledgement issued by Rani for receiving Exs.P1 and P2 are Exs.P13 and P14. A letter by Mrs.Mullai Subbaiah requesting handing over the possession and keys to Rani is Ex.P15. Ex.P16 is the certified copy of the register maintained regarding the purchasers of the flats in Aditya Apartments. It is the Page No.20 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 evidence of PW1 that for the purchase of flat, Rani and her father Velu had come to the site. The details of the flat and the payment made by Rani are mentioned in Ex.P16.
19.V.Jayanthi, daughter of the appellant purchased a flat for a sum of Rs.11,60,000/- at Surya Apartments, Teynampet. The land value was Rs.3,00,000/-. The land owner Hemakrishnan executed the sale deed on 13.11.1992. The photocopy of the same is Ex.P17. The original had been taken by Jayanthi on 19.06.1996 and acknowledgement is given in this regard in Ex.P17. Ex.P18 is the customers data sheet. Exs.P19 and 20 are the letters sent to Jayanthi. The address for sending these letters is shown as C-4, 3rd floor, Customs/Oficers' Quarters, Wadala, Mumbai 31. Jayanthi spent Rs.9,75,000/- for extra amenities and the details are shown in Ex.P21. Ex.P22 is the letter from Jayanthi for sending Rs.1,27,000/- by way of cheque. Possession was handed over to Jayanthi on 24.08.1996. The authorisation given by Mullai Subbaiah for handing over possession is Ex.P23. Ex.P24 is the details of the flats purchased by the purchasers in Surya Apartments. It is the evidence of P.W.1 that for Page No.21 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 purchasing the flat at Surya Apartments, Velu and his daughter approached them and gave instructions.
20.It is seen from the cross examination of PW1 by accused that it is their case that it was Raman, grandfather of V.Rani and V.Jayanthi, who made the payment for the purchase of flats in the name of his granddaughters. It was also suggested that it was Raman, who had booked the flats in the name of his granddaughters. Except this suggestion that it was Raman, who booked the apartment in the name of his granddaughters and he was the one, who paid the money through cash and cheque, rest of the cross examination is not that useful to the case of the accused. It is seen from the evidence of PW1 and the aforesaid documents that the flat in Aditya apartments and flat in Surya apartments were purchased in the name of V.Rani and V.Jayanthi respectively. In fact, they had made payments through cheque. V.Rani was born on 12.07.1970 and at the time of purchase of the flat, Rani was aged 23 years. Jayanthi is her younger sibling. Therefore, Jayanthi's age must be less than 23 years. Exs. P4 to P11 are letters sent to V.Rani, Exs.P19 Page No.22 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 and 20 letters sent to Jayanthi to C-4, 3rd floor, Customs/Officers' Quarters, Wadala, Mumbai-31. It shows that the appellant was residing in this address in his capacity as the officer working in Customs Department. Ex.P12 letter confirms that Rani paid Rs.1,05,000/- through cheque and Ex.P21 letter and Ex.P22 cheque confirms that Jayanthi paid Rs.1,27,000/- towards purchase of flats by them. When purchasing the flats by Rani and Jayanthi, it is the evidence of PW1 that appellant Velu had also come to the site and gave instructions. These are incriminating evidence available against the appellant to show that the appellant was the one who was making all the arrangements for purchasing the flats in the name of his daughters, who were aged around 20 to 23 years and students. However, the accused had not taken any steps to cross examine the witnesses to challenge this incriminating evidence except to put a bald suggestion that it was K.Raman, appellant's father, who booked the flats and paid the sale consideration through cash and cheque. To substantiate this suggestion, this Court finds that there is no acceptable evidence available in this case.
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21.PW2 was working as Sub Registrar, Ashoknagar Sub registrar office from 04.09.2002. As per the request of CBI, he provided the particulars regarding the purchase of the property by Jothilakshmi, daughter of Velu, at No.5, Second floor, VGP Parijatham apartments, 1st Avenue, Ashok Nagar. Ex.P26 is the details regarding purchase of this property. As per Ex.P26, the sale price of the flat is Rs.1,42,250/-, the date of registration is 20.04.1999 and the vendor was V.G.Paneer doss, housing Development Corporation. Certified copy of the sale deed is available in Ex.P26. Since the property was purchased under valuing the same, the matter was referred to Special Deputy Collector, Stamps. The total value is Rs.10,72,029.56. Show cause notice was issued and it is available in Ex.P26. Under 'Samadhan scheme' 40% remission was given. Jothilakshmi had not paid the amount. It is seen from the evidence of P.W.2 that this property was booked in the name of K.Raman. However, the certified copy of the sale deed shows that the sale deed was executed in the name of Jothilakshmi. Encumbrance certificate also confirms the sale in favour of Jothilakshmi. Though the property was booked in the name of Raman, sale was concluded in the Page No.24 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 name of Jothilakshmi. When the property was purchased, Jothilakshmi was around 20 years and was a student. If it is claimed by the appellant that his father only paid the sale amount, there must be evidence in support of this claim, which this Court finds that is not available in this case.
22.PW3 was the Sub Registrar of Alandhur Sub Registrar office during 2002. Ex.P27 sale deed relates to purchase of property in the name of K.Raman from VGP Housing Developing Corporation in document No.1271, dated 06.04.88. Plot Nos.1 and 2, in S.No.1461, were sold in favour of K.Raman. Ex.P28 is the encumbrance certificate to this property. This witness was not cross examined by the accused. The evidence of PW3 shows that the aforesaid properties were purchased in the name of K.Raman. Then again the question arises is whether it was K.Raman, who paid the sale consideration or it was the appellant, who paid, as claimed by the prosecution.
23.PW20 was working as Sub Registrar, Bogalur, Sathirakudi Page No.25 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 during the period from 01.01.2002 to 20.10.2003. He was asked by CBI to give particulars relating to the purchase of lands by Raman and K.R.Velu. He gave the details of the documents registered in the name of K.Raman during the period from 1952 to 1960. The particulars are given in Ex.P142. The registration copies of the documents mentioned in Ex.P142 are Exs.P143 to 150. Ex.P151 is the registration copy of the document No.1576/1962 and Ex.P152 is the registration copy of the document No.3209/1964. These documents are registered in the name of K.R.Velu. Exs.P153 to P159 are the registration copies of the documents in the name of K.Raman. The lands concerned in these documents were purchased by K.Raman subsequent to 1980. Exs.P161 to 165 documents are the registration copies of the sale deeds in the name of K.R.Velu. The properties concerned in these documents were purchased by K.R.Velu during 1971 to 2001. PW20 verified the Index Register with regard to the properties purchased by K.R.Velu and his relatives. Ex.P366 is the report relating to verification of Index Register from 1947 to 1979 regarding the purchase of properties by K.R.Velu and his relatives. Ex.P367 is the report relating to purchase of properties by K.R.Velu and Page No.26 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 his relatives during the period 1980 to 2003. Ex.P368 is the certified copy of the filing copy of the sale deed, dated 05.05.80, in favour of K.R.Velu. Though PW20 had given evidence with extensive details of the properties purchased in the name of K.R.Velu from 1949 to 2003, the cross examination of this witness by the accused is very cryptic. A question was posed to the witness that the details given in the last column in 'A' register should be verified with the concerned VAO and if the names mentioned in the column are not correct, names should be deleted. Ex.P492 extract and Ex.P493 encumbrance certificate were drawn to the attention of this witness. A suggestion was made that Raman had only owned three properties and the accused have no other properties as referred to in the documents marked. All these are suggestive questions. When PW20 gave evidence about the properties purchased by Raman, appellant, and his family members with the aid of documentary evidence, if the accused claim that they are not their properties, it is for the accused to produce the evidence in this regard. When the prosecution discharge its initial burden of proving the properties in the name of Raman and K.R.Velu by production of Page No.27 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 documents, the burden is all the more on the accused to disprove the claim of the prosecution. Instead of doing that, only a bald and useless suggestions were made to PW2. In the light of the categorical evidence of PW20, supporting documents discussed above, this Court finds that all these properties had been purchased in the name of Raman and K.R.Velu and other family members. Then again a question arises as to who contributed funds for the purchase of these properties.
24.PW21 is the District Registrar, Audit, Thiruvannamalai. Ex.P167 is the original sale deed registered as document No.2271/91 for Rs.1,35,000/-. Ex.P168 is the original sale deed registered as document No.2272/91 for Rs.1,12,500/-. Ex.P169 is the original sale deed registered as document No.2273/91 for Rs.90,000/-. The total cost of these properties was Rs.3,37,500/-. The stamp charges was Rs.44,643/. This witness was not cross examined by the accused. These sale deeds show the sale transaction in the name of Raman, Chellammal and Sathayeeammal.
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25.PW22 was the Joint Sub Registrar, In-charge, Teynampet during 2003. It is his evidence that a sum of Rs.49400/- was paid towards stamp duty and a sum of Rs.3,830/- was paid towards registration charges under Ex.P17. Ex.P17 is the xerox copy of the sale deed in favour of Jayanthi, dated 13.11.1992, for the purchase of 1/5th of undivided share in plot No.91, Seethamma extension, Madras.
26.PW27 was the Area Manager, S.I. Property Development Ltd. It owns a Commercial Building in G.N.Chetty Road, Chennai. Shop Nos.313 and 314 in this Commercial Building were owned by K.Raman. Ex.P186 is the copy of the sale deed for Shop No.313. Ex.P187 is the copy of the land agreement in favour of K.Raman for Shop No.313. Ex.P188 is the construction agreement in favour of K.Raman for Shop No.313. Ex.P189 is the copy of the sale deed in favour of K.Raman for Shop No.314. Ex.P190 is the copy of the land agreement in favour of K.Raman for Shop No.314. Ex.P191 is the copy of the construction agreement for Shop No.314 in favour of K.Raman. Exs.P192 and 193 Page No.29 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 are the ledger extracts for Shop Nos.313 & 314 respectively for the period 01.04.95 to 31.03.1996. Exs.P194 to 205 are the receipts issued to K.Raman by S.I. Property Development Ltd. Sri.Charles D'Cruz was the Administrative Manager of S.I. Property Development Ltd and he signed in Exs.P186 and 189.
27.The aforesaid documents and evidence of PW27 show that the two commercial buildings in Shop Nos. 313 & 314, in G.N.Chetty Road, Chennai, in Plaza Centre, were purchased in the name of K.Raman. The sale consideration for Shop No.313 is Rs.1,87,528/- and the sale consideration for Shop No.314 is Rs.1,82,736/-. Both these purchases have been made on 05.10.1995. The question now is whether the purchase of the commercial buildings were made by K.Raman with his own funds or from the funds provided by the appellant is the matter for consideration.
28.PW34 is the owner of the land measuring 75 cents in Survey No.127/2 in Sholinganallur Village, Saidapet Taluk. Out of this, 45 Page No.30 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 cents were registered in his name and 30 cents were registered in his wife's name. When he decided to sell the property, he was approached by K.R.Velu. After negotiation, K.R.Velu paid Rs.3,37,500/- and the sale deed was executed in favour of Sathayeeammal. A sum of Rs.90,000/- was mentioned in Ex.P169. Ex.168 is the sale deed in favour of Chellammal for Rs.1,12,500/-. Ex.167 is the sale deed in favour of K.Raman for Rs.1,35,000/-.
29.The evidence of PW34 and PW21 conclusively establish the fact that the properties covered under these sale deeds were sold by PW34 to Sathayeeammal, Chellammal and K.Raman. It is also made clear from the evidence of PW34 that K.R.Velu was the one who approached him for the sale and held negotiation. A suggestion was made to these witnesses by the accused that there is nothing in Exs.P167 and 168 or in any other documents as to the fact that K.R.Velu had any negotiations for the sale of these properties. We cannot expect the negotiations to be incorporated in the sale deed or in any other documents. Only the negotiated price will be reflected in the sale deed or Page No.31 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 in the sale agreement. Suffice it is to say that the evidence of PW34 that it was K.R.Velu, who had negotiated the sale of these lands in the name of Sathayeeammal, Chellammal and K.Raman who paid the sale considerations for these purchases is the matter that has to be considered.
30.PW63 is the Senior Advocate practicing in Madras High Court. He was appointed by the Madras High Court as an Administrator for Anubhav Group of Companies and Firms on 02.11.1999. As per the order of this Court, he started selling the immovable properties of this company. One such property was a car park in Aditya Apartments. He wrote a letter dated 08.04.2001 to the President, Aditya Flat Owners' Associations for sale of the car park through Ex.P434 letter. He received an offer from V.Rani, a resident, quoting Rs.60,000/- for one car park. This offer was signed by K.R.Velu on behalf of V.Rani, which is Ex.P435. On 26.04.2001, he received a letter from V.Rani enclosing two demand drafts for Rs.30,000/- each. He got orders from this Court for allotting the car park in favour of V.Rani. The letter of V.Rani is Ex.P437. The copy of the sale deed is Ex.P438. It is seen from this evidence that V.Rani purchased the car park facility for Rs.60,000/- in 2001. More Page No.32 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 importantly, the offer letter was signed by the appellant K.R.Velu. This witness was not cross-examined by the accused. When it is stated by the witness that the offer letter was signed by K.R.Velu on behalf of Rani, it is expected that the witness must have been cross-examined on this evidence. Strangely, there was no cross-examination of this witness.
31.PW36 is the Manager of M/s. S.I. Plaza Centre, Chennai. The Owner Associations of this commercial center used to collect maintenance charges. Shop Nos.313 & 314, in the name of K.Raman were rented out to M/s.Kevin Travels. Exs.P227 and 228, dated 30.11.2000 and 31.12.2001 are the receipts issued by the Owners Association to K.Raman. Ex.P229 is the demand notice dated 22.10.2000. It is the evidence of PW36 that K.R.Velu had been dealing with them regarding maintenance charges in respect of Shop Nos. 314 & 314 on behalf of K.Raman. It is to be noted here that K.Raman died on 07.01.1998 and it appears that there was no change in the name of the ownership after his death in respect of these properties. Page No.33 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013
32.PW26 was the Agricultural Officer in Paramakudi, in the Office of the Assistant Director of Agricultural Department. Muthuvayal Village comes under his jurisdiction. People in this village used to cultivate Paddy, Chilli and Cotton. There will be only one yield in an year. 40 bags of paddy would be cultivated in one acre. Similarly, 10 quintal of Chilli and 8 quintal of Cotton can be cultivated in one acre. 1 bag of paddy was sold at Rs.350/- to Rs.400/-. 1 kg of Chilli was sold at Rs.30/- to Rs.50/-. 1 kg of Cotton was sold at Rs.20/- to Rs.22/-.
33.PW37 was the Village Administrative of Muthuvayal Village in 2003. Ex.P230 is the details given by the District Collector with regard to the lands owned by K.Raman in Muthuvayal Village. It is his evidence that 80 quintal of paddy can be cultivated in 2.15 acres. One quintal was sold at Rs.550/- in 2003. 80 quintal of paddy would fetch Rs.44,000/-. Of this, Rs.22,000/- would have to be spent for expenses.
34.PW41 was the President of Ettivayal Panchayat during 1996. It is his evidence that Muthuvayal Village is 9 k.m. away from Ettivayal Page No.34 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 Village. Between 1996 to 2002, two crops were raised in three years. Normally, 1 acre yields 30 bags of paddy, 50 bags of Chilli, 10 bags of Ragi. Rs.5000/- to Rs.7000/- has to be spent for 1 acre and it would be Rs.10,000/- for Chilli. If there was more rain, Chilli crop would be affected and income would be less. PWs.26, 37 & 41 had been examined to show as to the nature of the crops raised in Muthuvayal Village, approximate yield per acre and price for which the yield was sold. They are primarily examined to show that K.Raman had no sufficient income from agriculture. That was disputed by the accused through the evidence of defence witnesses. Admittedly, there is no documentary evidence available in this case to show what was the extent cultivated by K.Raman and the income generated from his agricultural activities. Keeping this in mind, contention of the rival parties have to be considered.
Evidence relating to acquisition and possession of movable properties and discussion:
35.PW4 the Assistant General Manager of Sundaram Finance has spoken about V.Chellammal, wife of Velu approaching Sundaram Page No.35 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 Finance for financial assistance of Rs.50,000/- for the purchase of Maruthi 800 car valued at Rs.2,56,180.40. Chellammal had paid the cash of Rs.2,06,180.40 and she sought loan for Rs.50,000/-. Ex.P29 is the Hire Purchase Agreement copy. Ex.P30 is the statement of accounts. Ex.P31 is the repayment schedule. Ex.P32 is the copy of the application. It is seen from the cross examination by the accused that this loan transaction is not seriously disputed by the accused. PW5 is the owner of Bala Computers, Chennai. He sold a computer to V.Jothilakshmi for a sum of Rs.48,200/-. As per the instructions of Jothilakshmi and K.R.Velu, he gave the bill in the name of C.V.Akshaya. Ex.P33 is the bill. Only a suggestion was made to P.W.5 that he gave evidence that computer was purchased by A5 and A1, as per the instructions of CBI and that was denied by him. No question was asked with regard to his evidence that the bill was given in the name of C.V.Akshaya as per the instructions of Jothilakshmi and Velu.
36.PW6 is the Manager of Ratna Fan House. He gave evidence with regard to purchase of a National A.C. for Rs.20,830/- through cash Page No.36 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 bill No.3708, dated 11.08.2009, in the name of V.Chellammal. Ex.P32 is the cash bill and Ex.P36 is the delivery challan.
37.PW13 was the Customer Care Officer, Standard Chartered Bank, Chennai during June 2002 to April 2004. Dr.Rani applied for car loan of Rs.1,00,000/-. Ex.P61 is the car loan application. Margin amount of Rs.1,87,840/- was paid by Rani. Ex.P62 is the agreement and Ex.P63 is the statement of accounts. Ex.P64 is the certificate for closure of loan account.
38.PW14 Deputy Manager, Trans Car Private Ltd., Chennai has spoken about the sale of Maruthi 800 AC car to Rani for Rs.2,84,638/-. Ex.P66 is the proforma invoice. Ex.P67 is the receipt for the advance amount of Rs.25,276/-. Ex.P68 is the invoice cum delivery challan for Rs.2,72,837/-. Ex.P69 is the photocopy of the pay order for Rs.1,47,561/- paid by V.Rani.
39.PW57 was the Assistant Manager, National Insurance Page No.37 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 Corporation Division – I, Chennai. He had spoken about the insurance details of the car bearing No.TN-07-L-9145 of Rani in Policy No.500100/31026100669. Ex.P359 is the letter for issuing policy. Ex.P360 is the receipt for paying premium. Ex.P361 is the policy. The evidence of PWs 4, 5, 6, 13, 14 & 57 shows the purchase of cars in the name of V.Chellammal, V.Rani and computer in the name of V.Jothilakshmi and the loan details with insurance details of the car purchased by V.Rani. From the cross examination of these witnesses, it is clear that the purchase of cars and computer is not seriously disputed by the accused.
Evidence regarding bank transactions and discussion:
40.PW16 was working as Probationary Officer in State Bank of India, T.Nagar Branch in 2003. He was examined by CBI in connection with bank accounts of V.Rani and V.Jayanthi. He produced the certified copies of the accounts of V.Rani as Ex.P74 and V.Jayanthi as Ex.P75. There was a credit of Rs.96,381/- on 25.03.2000 in the account of Page No.38 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 V.Rani. On 03.04.2000, a sum of Rs.97,803/- was credited. On 05.06.2000, a debit transaction of Rs.1,47,861/- was entered. Cheque for this amount was issued in favour of Bank of America A/c. Maruti Udyog Ltd., The cheque is Ex.P69. In Ex.P75 account of Jayanthi, there had been frequent deposits and withdrawal of amounts on various dates. On 10.07.1998, a sum of Rs.94,117/- and Rs.20,000/- were credited in this account. With regard to the bank transactions, there was no cross examination by the accused.
41.PW17 was working as Officer in Mylapore Branch of Corporation Bank from October 1998 to June 2003. He had spoken about Exs.P77 to P79. Ex.P77 is the account opening form of V.Chellam, V.Jothi and Nagammal. Ex.P78 is the cheque for Rs.1,50,000/-. V.Chellam subscribed her signature in Ex.P78. This cheque was presented by K.R.Velu and he received the amount. Ex.P79 is the cheque for Rs.1,25,000/-. V.Chellam affixed the signature and received the amount. During cross examination, PW17 stated that he is not aware of Ex.P77 application. It is also his evidence that he presumed that Page No.39 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 K.R.Velu received Ex.P78 cheque amount for the reason that it was subscribed by K.R.Velu.
42.PW18 was working as Senior Manager, Corporation Bank, Mylapore Branch from 01.06.2001 to May, 2005. It is his evidence that K.R.Velu is one of their bank's valued client. He had a locker along with his wife Chellammal and daughter V.Rani. K.R.Velu frequently visited the bank for the purpose of operating the locker. K.R.Velu had deposits to the tune of Rs.10,00,000/- before he joined the branch and it was continued even during his tenure. The deposits were made in the name of his family members. K.R.Velu had handled those deposits. During his tenure, K.R.Velue had withdrawn almost all the deposits. Ex.P80 cheque for Rs.80,000/- was issued by Jothi. Ex.P81 cheque for Rs.90,000/- was issued by one Rajalakshmi. Ex.P82 cheque for Rs.3,50,000/- was issued by V.Rajalakshmi. Ex.P83 is the account opening form for V.Janani. K.R.Velu approached the bank with a request to open an account in the name of V.Janani on 01.07.2002. On that day, V.Janani had not come to the bank personally. At the request of K.R.Velu, account was opened in Page No.40 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 the name of V.Janani in Account No.10057. Ex.P84 is the copy of the statement of accounts. K.R.Velu has done all the transactions pertaining to this account.
43.Ex.P85 is the fixed deposit account opening form for opening the account in the name of C.V.Jayanthi. A sum of Rs.50,000/- was deposited on 11.06.2001 as per Ex.P85. Ex.P86 is the FD receipt. Ex.P87 is the FD account opening form in the name of C.V.Akshaya, dated 11.06.2001. On 11.06.2001, a sum of Rs.50,000/- was deposited. Ex.P88 is the FD receipt. Ex.P89 is the FD account opening form in the name of C.V.Rani dated 11.06.2001. Rs.50,000/- was deposited on the same date. Ex.P90 is the receipt. Ex.P91 is the FD account opening form, dated 11.06.2001. A sum of Rs.50,000/- was deposited on the same date and FD receipt is Ex.P92. Ex.P93 is the FD account opening form in the name of Jothilakshmi dated 11.06.2001. A sum of Rs.50,000/- was deposited on the same day. Ex.P94 is the FD receipt. Ex.P95 is the FD account opening form in the name of V.Janani. A sum of Rs.50,000/- was deposited on the same date. Ex.P96 is the FD receipt. Ex.P97 is the FD Page No.41 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 account opening form in the name of V.Chellammal Velu on 12.06.2001. A sum of Rs.50,000/- was deposited on the same date. FD receipt is Ex.P98. It is the evidence of PW18 that the maturity value of all these fixed deposits were credited into the account of V.Janani, in A/c.No.10057, on 05.07.2002.
44.Ex.P99 is the FD account opening form in the name of V.Chellammmal, dated 17.01.2001, for Rs.85,000/-. This amount was transferred from SB A/c No.8723 of K.Raman on 17.01.2001. Ex.P100 is the FD account opening form, dated 17.01.2001, in the name of Jothilakshmi for Rs.85,000/-. Ex.P101 is the FD account opening form, dated 17.01.2001, in the name of V.Jayanthi for Rs.85,000/- Ex.P102 is the FD account opening form, dated 17.01.2001, in the name of V.Rani for Rs.85,000/-. Ex.P103 is the FD account opening form, dated 20.04.2001, in the name of V.Rani Jayalakshmi for Rs.75,000/-. Ex.P104 is the FD account opening form, dated 27.04.2001, in the name of S.Deedhiyarasan for Rs.1,00,000/-. The amount concerned in Exs.P99 to 102 were transferred from the SB A/c no.8723 of K.Raman on Page No.42 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 17.01.2001. It has to be noted that K.Raman died on 07.01.1998 and even after his death, there had been transactions in his account as if he was alive and transacting the account. On maturity, the proceeds of the above deposits were credited in the FD A/c No.10057 of V.Janani. It is mentioned in Ex.P84 statement of accounts. Withdrawals were made to the tune of Rs.3,15,000/- on 08.07.2002 and 03.08.2002. On 19.08.2002, the proceeds of deposits bearing the following numbers, KCC Nos.1/020495, 01/020147, 01/020499, 01/020144, 01/020146 and 01/020145 were credited in the account of V.Janani. On the same date, Rs.5,80,000/- was withdrawn. It is shown in Ex.P84. Exs.P105 to 111 are the cash withdrawals slips pertaining to the account No.10057 in the name of V.Janani. It is the evidence of PW18 that K.R.Velu handled all these transactions. Since he was their valuable customer for nearly 15 years, he did not have any suspicion regarding handling of these transactions by K.R.Velu.
45.During the course of cross examination of the witnesses, the defects in opening of bank a/c and FD a/c are focused. It was also Page No.43 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 elicited that there is no signature of K.R.Velu in Exs.P105 to P111 and in Exs.P85, 87, 89, 91, 93, 95, 97, 99, 102 and 104. It was elicited that Janani had withdrawn through Ex.P84 and no transfer voucher was made available for the transfer effected through Exs.P99 to P102. It was also elicited during the re-examination that V.Janani had never come to the bank to operate her bank account. When it is the categorical evidence that V.Janani had never visited the bank and that it was K.R.Velu, who had transacted all the bank transactions, it was possible that V.Janani had signed the withdrawal slips or K.R.Velu forged the signature of V.Janani and encashed the amount. The unassailable fact remains is that it was K.R.Velu, who was involved in all the bank transactions.
46.PW19 was working as a Senior Manager, Corporation Bank, Mylapore branch from October 1992 to May 2001. K.R.Velu was personally introduced to him by his predecessor C.G.Balaraman. K.R.Velu was their valuable customer for more than 10 years when he joined the branch. His predecessor told him that K.R.Velu is an officer in the Customs Department. PW19 requested him to help and give deposits. Page No.44 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 K.R.Velu opened several accounts in this branch in the name of his family members and he was operating the accounts. Ex.P112 is the account opening form in the name of K.Raman. The account was introduced by K.R.Velu. K.Raman did not come to Mylapore branch at the time of opening the account. Account opening form was brought by K.R.Velu. K.R.Velu told that K.Raman is his family member. P.W.19 did not know anything about K.Raman. Ex.P113 is the certified copy of the statement of accounts of K.Raman for the period 21.08.2000 to 15.05.2001. Ex.P114 is the certified copy of the statement of accounts of V.Rani for the period 07.06.1999 to 29.04.2000. Ex.P115 is the certified copy of the statement of accounts of V.Chellammal for the period 26.06.1998 to 29.04.2000. Ex.P116 is the certified copy of the statement of accounts of V.Rajalakshmi for the period 14.05.2001 to 03.02.2003. Ex.P117 is the certified copy of the statement of accounts of V.Chellam for the period 14.05.2001 to 08.11.2001. Ex.P118 is the K.C.C.deposit, dated 18.07.1998, for Rs.70,000/- in the name of Ramu. Ex.P119 is the K.C.C. deposit for Rs.83,158/- in the name of Ramu. The maturity value of the deposits were credited in the account of K.Raman and it is Page No.45 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 mentioned in Ex.P113. Ex.P120 is the FD receipt, dated 22.09.2000, for Rs.83,158/- in the name of R.Velu. This amount was also credited in the account K.Raman on 13.01.2001. Ex.P121 is the FD receipt, dated 22.09.2000 for Rs.83,158/- in the name of R.Naga. This amount was also credited in the account of K.Raman. Ex.P122 is the FD receipt, dated 22.09.2000 for Rs.86,238/-. This amount was credited in the account of K.Raman.
47.Ex.P123 is the KCC deposit dated 03.04.1999 for Rs.90,000/- in the name of V.Chellam. K.R.Velu paid cash for this deposit. After maturity, these amounts were credited in the account V.Chellammal. Ex.P124 is the KCC deposit dated 08.03.1999 for Rs.60,000/- in the name of V.Jothi. K.R.Velu paid cash for this deposit. The matured value of KCC deposits bearing No.990003 and 990004 were credited in Ex.P114. Ex.P125 is the KCC deposit receipt for Rs.90,000/- in the name of V.Rani. Ex.P126 is the KCC deposit receipt for Rs.90,000/- in the name of K.Raman. K.R.Velu paid cash for these two deposits. Ex.P127 is the KCC deposit receipt for Rs.1,20,000/-, dated 29.04.2000, Page No.46 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 in the name of K.Ramu. K.R.Velu paid cash for this deposit. This deposit was prematurely closed on 06.11.2000. The amount was credited in Ex.P113. K.Ramu had not signed in Ex.P127 in the presence of PW19 on 06.11.2000. Ex.P128 is the KCC deposit, dated 29.04.2000, for Rs.1,20,000/- in the name of V.Jayam. It was prematurely closed on 06.11.2000 and V.Jayam had not signed in his presence. K.R.Velu brought the signed discharged KCC and this amount was credited in the account of K.Raman. Ex.P129 is the KCC deposit receipt, dated 29.04.2000 for Rs.1,20,000/- in the name of K.R.Raju. It was prematurely closed on 06.11.2000 and K.R.Raju had not signed in his presence. K.R.Velu brought the signed discharged KCC and this amount was credited in the account of K.Raman. Ex.P130 is the KCC deposit receipt, dated 29.04.2000 for Rs.1,20,000/- in the name of V.Sathi. K.R.Velu paid in cash for this deposit. It was prematurely closed on 06.11.2000. V.Sathi had not signed in his presence. Discharge certificate was brought by K.R.Velu. The matured amount was credited in the account of K.Raman.
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48.Ex.P131 is the KCC deposit receipt, dated 29.04.2000 for Rs.1,20,000/- in the name of V.Rajalakshmi. The matured amount was credited in the account of Rajalakshmi. She had not signed in his presence. K.R.Velu brought the signed discharged KCC. Savings bank account No.8975 was opened by K.R.Velu in the name V.Rajalakshmi. There were three credits of Rs.1,29,892/- in the account of V.Rajalakshmi and two withdrawals for Rs.3,50,000/- on 18.06.2001 and for Rs.90,000/- on 04.10.2001. There is also a credit of Rs.51,051/-, the proceeds of KCC deposit No.10723. Ex.P132 is the KCC deposit receipt for Rs.1,20,000/- in the name of R.Vijaya. The maturity amount of Rs.1,29,892/- was credited in the account of V.Rajalakshmi on 14.05.2001. The discharge was not done in his presence. Singed discharged KCC was produced by K.R.Velu. Similarly, KCC deposit dated 29.04.2000 for Rs.1,20,000/- in the name of V.Lakshmi in Ex.P132 was also credited in the account of V.Rajalakshmi. Ex.P134 is the KCC deposit receipt dated 29.04.2000 for Rs.1,20,000/- in the name of V.Chellam. The maturity amount was credited in the account of V.Chellam. The discharge was not done in his presence. K.R.Velu brought the discharged KCC. Ex.P135 is the KCC Page No.48 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 deposit receipt dated 29.04.2000 for Rs.1,20,000/- in the name of V.Jothi. The maturity amount was deposited in the account of Chellam. Ex.P136 is the KCC deposit receipt dated 29.04.2000 for Rs.90,000/- in the name of R.Nagammal. The maturity amount was credited in the name of V.Chellam.
49.It is the evidence of PW19 that the account in the name of Chellam, Jothi, and Nagammal were opened on the basis of the introduction of K.R.Velu. The account opening form of Chellam and Jayanthi is Ex.P.137. Ex.P138 is the joint account opening form of V.Rani, Jothilakshmi and K.Raman. In Ex.P138 photographs of Rani and Jothilakshmi alone are affixed. When this account was opened none of the applicants came to the Branch and the account opening form was brought by K.R.Velu. Account opening form of V.Rajalakshmi, V.Lakshmi and R.Vijaya is Ex.P140. The account No.8723 stands in the name of K.Raman. Ex.P141 is the Challan for making credit of Rs.97,803/- in the account of Nagammal. As per Ex.P113, Rs.4,95,000/- was withdrawn from the account of K.Raman. On 22.01.2000 a sum of Page No.49 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 Rs.4,000/- was withdrawn from his account. It is the repeated evidence of PW19 that all these bank transactions were transacted by K.R.Velu. This witness was shown, during the course of his chief examination, Exs.P374 to 427. Though this witness has given very detailed evidence with regard to the opening of the bank account, FD account, closure on maturity, premature closure, transfer of credit of matured amount to the concerned account and to different accounts etc., cross examination mainly focused on improper opening of bank accounts, FD deposits, without following proper procedure by the bank officials like non- availability of the photographs, introducer signature, blank columns etc., The consideration of the evidence of PW19 clearly shows that he was the one, who gave application for opening fixed deposit accounts, paid amount for fixed deposits, closed the fixed deposits after maturity and some time prematurely. Some of the fixed deposits and bank accounts are opened in the name of the family members and in the name of some fictitious persons. The matured fixed deposit amounts and some times prematured fixed deposit amounts of one person had been credited to some other persons' account, which is out of ordinary. Even a family member will Page No.50 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 not accept the transfer of matured fixed deposit amount in the name of other family member. Here is the case, the matured and prematured fixed deposit amounts of a person had been credited to some other person. It is quite a strange transaction and against the normal human contact. Most importantly, when the Bank transactions converting the account of K.Raman starting from opening the Bank account, had taken place, K.Raman was not alive. Only person who had the opportunity of operating the account of K.Raman is the appellant K.R.Velu.
50. PW23 was the Senior Managar, Indian Overseas Bank, Avadi branch in 2003. SB account No.29139 is the joint account of K.R.Velu, Chellammal and Jayanthi and SB account No.32155 is the joint account of K.R.Velu, V.Jayanthi and V.Jothi Lakshmi. Ex.P170 is the copy of the statement of account No.29139 and Ex.P171 is the copy of the statement of account No.32155. Various deposits and withdrawals are reflected in these accounts. Account holders opened reinvestment deposit plan. Ex.P172 is the voucher for Rs.6,84,621/- in RDP No.519901045. Ex.P173 is the savings bank credit voucher for Rs.9,27,268/-. In Page No.51 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 Ex.P174, the details of seven RDPs are mentioned. The proceeds were reinvested. Ex.P175 is the savings bank credit voucher for Rs.1,38,187/-. Ex.P176 is the credit voucher for Rs.108/-. This witness was shown Exs.P442 to 489. Though he was cross examined, there is nothing elicited to doubt the deposits and bank transactions in these accounts.
51.PW31 was the Branch Manager of Union Bank of India during 2002 to 2004. He was asked to hand over the documents relating to deposit accounts in the name of V.Rani, V.Jothilakshmi and V.Jayanthi. Exs.215, 216 & 217 are the certified true copies of the deposits ledger account of V.Rani, V.Jothilakshmi and V.Jayanthi respectively. After maturity, the amounts were paid through pay order to them on 22.03.2000.
52.PW40 was the Senior Manager, Indian bank, Adyar Branch, during 21.06.2001 to 31.01.2006. K.R.Velu and V.Chellammal have joint account in account No.34840. Rani and Jayanthi had a joint account bearing No. 37503. Jayanthi had Savings Bank account in account Page No.52 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 No.35676 and Jothi Lakshmi had Savings Bank account in account No.35598. 27 cheques were issued by K.R.Velu in his account. Exs.P261 to 273 are Savings Bank pay-in-slip. Ex.P274 is the withdrawal slip. Exs.275 & 276 are the credit slips. Exs.277 & 278 are the debit vouchers. Exs.279 to 284 are the copies of statement of accounts. He was also shown copies of statement of other account holders, withdrawal slips, pay-in-slips, cheques, FDRs, Internal Vouchers in Exs.P285 to 331. Nothing elicited during the course of cross examination to doubt his evidence.
53.PW61 was the Senior Branch Manager of Bank of Baroda in K.K.Nagar Branch during 2002 to 2004. He had spoken about a cheque for Rs.29,000/- drawn in favour of Chellammal by Kevin Enterprises. PW65 was the Chief Manager of Tamil Nadu State Apex cooperative Bank, Ashok Nagar Chennai. He produced Ex.P490 statement of accounts of K.Padmavathy from 01.9.97 to 27.2.99. This statement contains the entries relating to encashment of cheques for Rs.20,000/- issued by Padmavathy to Jayanthi. The conspectus of these bank Page No.53 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 transactions shows that starting from opening of account, be it SB account or FD account, everything was done in an unusual manner. It is seen from the evidence of PWs18 & 19 that they are more interested in securing deposits to their Bank than to find out whether the deposits came from right person, right service and for the right purpose. It can be gathered from their evidence, without any hint of doubt, that K.R.Velu had brought all the applications at the time opening the accounts and he had also brought the discharge certificate for closure of the FD accounts. None of the persons, in whose name the account exist, came to the bank either at the time of opening the account or at the time of closing the account. Account opening forms are not properly filled, not properly introduced by an account holder, photographs were not affixed. All these things had happened because the Bank Managers wanted deposits from the appellant. In their anxiety to get deposits, they ignored deliberately, to follow the proper procedures at the time of opening the accounts. In a way aided the appellant in his nefarious and illegal activities. It would have been better that the bank officers, who are responsible for creation of fake accounts without properly verifying the genuineness of the Page No.54 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 applications had also been prosecuted as an accused in this case. Strangely, the respondent police had not chosen to go after the bank officials.
54.Among all these, one thing is certain that the appellant is the one, who is behind all these complex and complicated bank transactions, spinning a web like a cobweb. The reason is quite obvious that he did not want the money transaction to be traced easily in case, he gets caught. Most important and striking feature in these bank transactions is that it is established beyond any pale of doubt that appellant's father Raman died on 07.01.1998, but account was opened in his name on 21.01.2000 in account number 8723 in Corporation Bank, Chennai. Various transactions had been taken place using this account number as if K.Raman was alive.
Evidence regarding rental income and discussion:
55.PW24 is the partner of M/s.P.S.Medical Systems. Page No.55 of 92
https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 M/s.P.S.Medical Systems took lease of an apartment in VGP Parijatham Apartments from Jothilakshmi. The copy of the lease agreement is Ex.178. The monthly rent was fixed at Rs.6,000/- per month and a sum of Rs.36,000/- was paid as an advance. Ex.P179 is the voucher for paying rent of Rs.6,000/- and Ex.P180 is the voucher for paying Rs.5,450/-.
56.PW43 is the owner of Kevin Tours and Travels. He took lease of shop Nos. 313 & 314 from Jothilakshmi. Monthly rent was Rs.4,500/- . Lease agreement is Ex.P334. A sum of Rs.30,000/- was paid as an advance. The lease was for 11 months and extended subsequently. Ex.P335 is the extension of the lease deed at Rs.4,750/- per month. The rent was increased to Rs.5,000/- from 2002.
57.PW54 was the resident of Parijatham Apartment. In 1998, he helped his friend K.Subramanian to take lease of the flat owned by Jothilakshmi in Parijatham Apartments at a rent of Rs.3,000/- per month. A sum of Rs.20,000/- was paid as an advance. He also helped Chellammal and Rani at the time they purchased Cars since he was Page No.56 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 working in Union Motors.
Evidence regarding payment of Taxes and other charges and discussion:
58.PW9 was working as Senior Accounts Officer in CMWSSB, Chetpet during 2002 to 2004. He was working at T.Nagar. He produced Ex.P45 Water Tax arrears in respect of Flat No.38/A/14, First Avenue, Ashok Nagar, Chennai. Jayanthi paid water tax in respect of 16/4, Sitammal Colony/extension, Second Cross Street, Alwarpet.
59.PW10 was the Senior Accounts Officer in Metro Water Chennai. As per the request of CBI, he furnished particulars of water taxes and annual value of the house owned by V.Rani at 18/15, First Main Road, Gandhi Nagar, Adyar. The annual value was Rs.9,446/- and half yearly water tax was Rs.330.60. Exs.47 to P60 relate to water tax receipts for the period 1996 - 1997 to 1999 – 2000. Ex.P51 is the Page No.57 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 certificate showing the particulars of payment.
60.PW12 was working as Revenue Officer – General in Corporation of Chennai, in 2002 to 2003. V.Rani was having a Flat at 18/15, First Main Road, Aditya Apartments, Gandhi Nagar, Adyar. The annual value of the property was Rs.11,630/- and half yearly tax was Rs.1,390/-. Ex.P55 is the property tax receipt. Ex.P56 is the property return form. K.Raman was having a commercial property at 3rd floor, G.N. Chetty Road, Plaza Centre in shop nos. 313 & 314. Annual value of the property is Rs.5,733/- and the half yearly tax is Rs.685/-. Jayanthi owned an apartment in 16/4, Surya Apartments, Seethamma Colony. The annual value of the property was Rs.23,751/- and the half yearly tax was Rs.2838/-. Ex.P57 is the property form and Ex.P58 is the receipt. Ex.P60 is the copy of the demand notice sent to Jayanthi.
61.PW 46 is the Tax Collector at Avadi municipality. The demand notice claiming property tax at Rs.107.70 for the building in Door no. 12, 1st Street, Anna nagar, pattabiram is Ex.P340. ExP.341 is the Letter fixing Page No.58 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 property tax at Rs.328/- for the half years 2002 to 2003 and 2003 to 2004. Ex.P342 is the Certificate showing the property tax paid from 1987-1988 to 2001-2002. The record shows that this property is owned by K.R.Velu, but the land belong to the Government. Exs.P343 and 344 are the receipts for collection of land tax from Chellammal. It is evident from these records that in the land allotted to Chellammal, Velu constructed a building.
62.PW56 was the property tax assessor at Chennai Corporation. Ex.P55 is the property tax assessment for the Flat no.3 in Aditya apartments. Ex.P56 is the application submitted by the owner for the property tax assessment.
63.PW 25 is the resident of flat no. 1 in Aditya apartments. He was Secretary to the Flat Owners Welfare Association. Ex.P182 is the Xerox copy of the payment book maintained by the Aditya Owners Welfare Association from 1998 to 2002. Exs.P183 to 185 are the Xerox copies of the receipts issued to Dr.Rani.
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64.PW 49 is the Computer Operator of Lions Club Central during 2002 to 2003. It is evident that Velu is the member of the Club. He paid Rs.8000/- per year as subscription for two years. Exs.P237 and P246 are the cheques for making these payments.
Evidence regarding educational expenses and discussion:
65.PW7 was the Accounts Officer at Ramachandra Medical College. He produced Exs.P37 to 42 documents. Ex.P37 is the application submitted by V.Jayanthi and Ex.P38 is the selection order. Ex.P39 is the copy of the tuition fee register relating to Jayanthi. Ex.P41 is the certified copy of the receipts. Ex.P42 is the Ledger folio. Though it was claimed that the educational fee for Jayanti was paid by Raman, no effort was made to establish this claim from PW7.
66.PW38 is the Senior Accounts Officer at Annamalai University. He produced Ex.P232 containing details of tuition fee and other fee paid by Jothilakshmi.
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67.PW39 was the Office Superintendent in Khalsa College, Kings Circle, Mathunka, Mumbai 19. Rani studied in this college from 1987 to 1989 from 11th to 12th standard. Ex.P233 is the fee paid by Rani during this period.
68.PW52 is the Head Clerk of RUIA college, Mathunka, Mumbai during 1992 to 1995. Jothilakshmi was a student of this College. Ex.P354 relates to fee paid for the Academic year 1992-1993 to 1994-95.
69.PW58 was the Officiating Principal at M.E.S Medical college, Perunthalmana, Kerala. She produced Ex.P363 relating to Tuition fee, hostel fee, and mess fee Paid by Rani from September 1990 to May 1998.
70.PW16 was the Head Clerk of South Indian Welfare Society High School at Wadala Mumbai. He produced Exs.P365 certificate showing the fee paid for Jayanthi, Rani and Jothilakshmi. Page No.61 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 Evidence regarding service details and income details of appellant and discussion:
71.PW8 was the Administrative Officer in the office of Commissioner of Central Excise, Chennai 2 since 10.06.2002. K.R.Velu was working as Deputy Commissioner from 07.10.1998 to 18.07.2002 and he has not availed any loan after this period. PW11 was the Administrative Officer of Customs House, Chennai. He produced Ex.P53 Service Book. K.R.Velu made a declaration on 18.6.1968 that his father Raman, stepmother Nagammal, step brother Alagazan and step sister Vasanthi are his dependents. That is Ex.P54. PW30 Administrative Officer(Drawing and disbursing officer), Office of the Commissioner of Central Excise, Madurai produced Ex.P 214 containing details regarding Pay, CCA, HRA, and DA from February 1992 to April 1992 and DA arrears from May 92 to 07.09.92.
72.PW35 is the Administrative Officer, office of the Deputy Commissioner of Central Excise, Thirunelveli District. He produced Page No.62 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 Ex.P226 containing the details of pay particulars of K.R.Velu for the month of August and September, 1991.
73.PW42 Deputy Superintendent of Customs Department stated that confidential file would be maintained for each and every officer working in the department. Everyone has to file the details of the movable and immovable properties possessed by him/her and family members. Ex.P333 is the file relating to K.R.Velu. As per the information given by him in 1981, his wife owns a house at Chenglepet and its value was of Rs.50,000/-. On the same year, he declared his father as his dependent. His father owns 3 ½ acres of Nanja land and 4 acres of Punja land in Muthuvayal Village, Ramanathapuram. Value of both lands was Rs.1,00,000/-. From 1982 to 1999, he submitted the annual returns and mentioned that he did not own movable or immovable properties. He stated in the return filed for the year 1998 – 1999 that there is no change in the return filed in the year 1981. In 1999, he declared a sum of Rs.6,000/- from house property and Rs.1,20,000/- as income from lands. Then, he sent a letter to the Additional Commissioner that he wrongly Page No.63 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 mentioned the income from the land as Rs.1,20,000/- instead of Rs.12,000/-. On 13.07.2000, he intimated that his wife purchased a property in Pattabhiram Village with her savings and after the death of his father, no right was given to him in his father's property. In the return filed in 2000, he declared that no property was purchased, mortgaged, leased, obtained through inheritance or gift or in any other manner by him. In the return filed in 2001-2002, he declared that he did not own any property.
74.PW53 Additional Deputy Commissioner, Customs produced Ex.P355 salary details of Velu for the period from March 1986 to February 1991. Ex.P356 is the reward certificate issued to K.R.Velu for paying reward of Rs.5,000/-.
75.PW55 was the Chief Accounts Officer in the office of Commissioner of Central Excise, Mumbai. He produced Ex.P358 details of pay and allowance of K.R.Velu for the period from 27.11.1996 to 16.07.1997. The evidence of PW8, PW35, PW42, PW53 and PW55 had Page No.64 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 not been seriously challenged by the appellant. Evidence of PW42 shows that K.R.Velu declared his father as his dependent even in the year 1981.
76.PW28, the Assistant Commissioner (Vigilance) produced Ex.P26 income tax returns of V.Jayanthi for the assessment years 1997- 98 to 2002-2003.
77.PW44 Chartered Accountant and a partner in C.S.Hariharan and Co.stated that K.R.Velu and his family members are his clients and they were filing income tax returns through his office for more than ten years. Ex.P207 relates to the income tax returns filed by K.R.Velu for the Assessment years 2000-2001, 2001-2002 & 2002-2003. Ex.P336 is the income tax returns of Chellammal for the Assessment years 1998-99, 99- 2000, 2000-2001, 2001-2002 & 2002-2003. Ex.P206 relates to income tax returns filed for Jayanthi for the Assessment years 1997-98 to 2002- 2003. Ex.P337 is the income tax returns of Jothilakshmi for the years 2001 – 2002 and 2002 – 2003. Ex.P338 is the Income Tax return of Rani for the years 1997-1998 to 2002-2003. It is his evidence that in Ex.P338, Page No.65 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 for Assessment year 1997 – 1998, there is a noting by the firm that the value of the flat is Rs.5,00,000/-. This noting was made on the basis of the statement given by K.R.Velu. There are also other notings in the assessment file. These notings were made on the basis of the statement given by K.R.Velu on behalf of the other assessees. This evidence shows that K.R.Velu was managing the submission of income returns of his family members and provided information to the auditor for filing income tax returns.
Evidence regarding valuation of the immovable properties:
78.PW32 was the Assistant Engineer in Central Public Works Department. As per the request of CBI, through his letters dated 29.01.2003 and 31.03.2003, he was directed by the Superintending Engineer for assessing the value of the property in Flat No.TF3, Aditya Apartments, Gandhi Nagar, Adyar and two commercial shop Nos.313 & 314 at Plaza Centre, G.N.Chetty Road. He inspected the properties on 28.03.2003. Velu was present during this inspection. As per the Page No.66 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 assessment, the value of the flat at Aditya apartments was Rs.11,26,344/-. The valuation report is Ex.P218. The value of the shop Nos.313 & 314 was Rs.4,90,362/-. Ex.P219 is the valuation report. Then, as per the directions of the Superintending Engineer, he inspected the flat No.8, VGP, Parijatham building, near Ashok Pillar, Chennai on 02.04.2003. The value of the building was Rs.8,34,481/-. Ex.P220 is the valuation report. As per the instructions of the Superintending Engineer, he inspected the flat No.1, Surya Apartments, Teynampet. The value of the property was Rs.9,29,036/-. The valuation report is Ex.P221. Ex.P222 is the Valuation abstract.
79.PW33 was the Assistant Engineer, Central Public Works Department, Madurai. As per the directions of the Superintending Engineer, he carried out the valuation of the property at Muthuvayal Village, Ramanathapuram District on 13.03.2003. K.R.Velu was present at the time of inspection. Value of the property was Rs.14,13,836/-. Ex.P224 is the valuation report.
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80.PW45 was the Assistant Engineer in Central Public Works Department. As per the direction of the Superintending Engineer, he valued the building bearing No.25, Old No.12, Pattabiram, Anna Nagar Main Road, First Lane, Avadi. Velu was present at the time of valuation. Value of the building was Rs.39,500/-. Ex.P339 is the valuation report. Cross-examination of these witnesses mainly focussed on the data relied for valuation of the properties.
Evidence regarding other investment and donation and discussion:
81.PW50 was the Manager, Computer Age Management Services. Prudential ICICI Funds is their customer. Their mutual funds details are entered in the computer. As per the records, Velu invested Rs.10,000/- in Prudential ICICI Tax Plan on 21.01.2001. Ex.P347 is the Accounts Statement and Ex.P348 is the copy of the accounts statement.
82.PW51, founder of Anbagam stated that K.R.Velu was the Page No.68 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 adviser of Anbagam from 1999 – 2002 and was its Vice President. He paid donation of Rs.5,000/- to 7,500/-. Exs.P351 and 352 are the receipts for the donation payment.
Evidence regarding the income earned by Dr.Rani at Malar Hospital and discussion:
83.PW62 Administrative Officer of Malar Hospital stated that Ex.P433 certificate was given to CBI stating that there was no Doctor by name Rani working in the Malar Hospital. However, accused examined DW7 Head of the Human Resources Department and produced Ex.D2 to show that Rani was working as Duty Medical Officer for the period from June 1998 to November 1998. Thus, there was two contrasting evidence with regard to the claim that Rani was working as Duty Medical Officer of Malar Hospital. As per the evidence of PW62 and Ex.P432, there was no Doctor in the name of Dr.Rani working in the Malar Hospital. However, during the course of cross examination of PW62, he had stated that she was not in a position to go through the records to ascertain and confirm whether Dr.Rani was working in Malar Hospital during June Page No.69 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 1998 to November 1998. DW7 stated that Dr.Rani was working as Duty Medical Officer from June 1998 to November 1998, on the basis of the letter dated 29.09.2010, written by one Venkat. However, his evidence shows that this letter is not brought from the records of Malar Hospital. The author of the letter Venkat is not examined. When it was suggested that Ex.D2 is created for the purpose of this case, DW7 only stated that he has no comments and he did not know. When the witness deputed by Hospital viz., PW62 stated that Dr.Rani was not working in Malar Hospital, the evidence of DW7 that Rani was working in Malar Hospital on the basis of the letter given by Venkat cannot be accepted. There is no other material produced to show that Dr.Rani was working in Malar Hospital and earning income as claimed.
Evidence regarding comparison of admitted/specimen and admitted signatures:
84.PW29 Administrative Officer, Commissioner of Customs (Exports) produced Exs.P208 to 213 containing the admitted signatures Page No.70 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 of K.R.Velu which were marked as A4/1, A4/2, A5, A6/1, A6/2 and A6/3. These admitted signatures along with the admitted signatures of K.R.Velu and the specimen signature and the questionable signatures were compared by PW70 and his report Ex.P538 was produced. The reading of his evidence and Ex.P538 shows that S1 to S27, A1 to A3, A4/1, A4/2, A5, A6/1, A6/2 and A6/3 are the specimen and admitted signatures of K.R.Velu. Apart from his specimen and admitted signatures, the specimen signatures of accused Rani in S28 to S32, accused Jayanthi in S33 to S37, accused Jothilakshmi in S38 to S41, accused Chellammal in S42 to S45 were compared with questioned signatures in Q1 to Q113. After comparison, PW70 handwriting expert is of the opinion that, “I have examined the aforesaid questioned documents and compared them with relevant specimen and admitted documents in my lab using scientific aids and arrived at the following opinions.
I. Handwriting evidence points to the writer of the standard writings/signatures marked as S-1 to S-27, A- 1 to A3, A-4/1, A-4/2,A-5,A 6/1,A6/2 and A-6/3 attributed to Shri.K.R. Velu being the person responsible for writing the red encircled questioned writings/signatures marked as Q-1/1, Q-1/2,Q-2/1.0 12, to Q-22,Q-24.Q-26/1.Q31/1,Q-32.Q- 33A.Q38,Q-87/1.Q.88/1, Q-89B, Q-89C, Q-92A. Q-92B,Q-97,Q-97/1.Q- 98/1,Q-99/1.Q-102/1, Q-103/1,Q-104/1, Q-105/1. Q4112/1 and Q-113/1 in the afore mentioned Exhibits.
Page No.71 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 II. The authorship of the questioned signatures marked as Q-11.Q- 44 and Q 112/2 in the afore mentioned Exhibits could not be connected with the writer of the specimen signatures marked as S-28 to S-32 attributed to Dr.V.Rani in Ex.P.533.
III. The authorship of the questioned signatures marked as Q-51 and Q-113/2 in the afore mentioned exhibits could not be connected with the writer of the specimen signatures marked as S-33 to S-37 attributed to Dr.V.Jayanthi in Ex.P.534.
IV. Handwriting evidence points to the writer of the specimen signatures marked as S-33 to S-37 attributed to Dr.V.Jayanthi in Ex.P.534 being the person responsible for writing the red encircled questioned signature marked as Q-37 in Ex.P-137.
V. The authorship of the questioned signatures marked as Q-46,Q-
61.Q 66,Q-67.Q-92 to Q-94 in the afore mentioned exhibits could not be connected with the writer of the specimen signatures marked as S-38 to S- 41 attributed to Dr. V.Jothilakshmi in Ex.P.535.
VI Handwriting evidence points to the writer of the specimen signatures marked as S-38 to S-41 attributed to Dr.V.Jothilakshmi in Ex.P.535 being the person responsible for writing the red encircled questioned signature marked as Q-47, Q-48,Q-59 and Q-60 in the afore mentioned exhibits.
VII. The authorship of the questioned signatures marked as Q-8.Q- 10,Q 29.Q-30.Q-43.Q-540-68,Q-69,Q-87and Q-88 in the afore mentioned exhibits could not be connected with the writer of the specimen signatures marked as S-42 to S-45 attributed to Mrs.V.Chellammal in Ex.P.536.
VIII Handwriting evidence points to the writer of the specimen signatures marked as S-42 to S-45 attributed to Mrs. V.Chellammal in Ex.P.536 being the person responsible for writing the red encircled questioned signature marked as Q-36 in Ex.P.137. Page No.72 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 IX. Certain similarities have been observed between the questioned signatures marked as Q-90.Q-91,Q-93 and Q-94 in the afore mentioned exhibits and standard writings /signatures marked as A-1 to A- 3, A-4/1,A-4/2,A-5,A 5/1,A-6/2,A-6/3 and S-1 to S-27 attributed to Shri.K.R.Velu in the afore mentioned exhibits which indicate their common authorship.
X. It has not been possible in express opinion on the rest of question items an the basis of material at hand.”
85.As already stated, the learned counsel for the appellant submitted that the trial Court had considered only the chief examination of handwriting expert and failed to consider the cross-examination. It also failed to consider the evidence of handwriting expert that he had not subjected some of the exhibits for his analysis for the reason that he does not know Tamil language. Therefore, the evidence of P.W.70 handwriting expert cannot form basis of convicting the appellant.
86.Questioned signatures are the signatures alleged to have been made by K.Raman, Chellammal, Rani, Jothilakshmi, Rajalakshmi, Nagammal and Sathayeeammal, in deposit receipts and other bank transactions. The evidence of PW70 and Ex.P538 show that the appellant Page No.73 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 Velu had forged the signatures of K.Raman, Chellammal, Rani, Jothilakshmi, Rajalakshmi, Nagammal and Sathayeeammal and created documents for making bank transactions as if the documents were signed by them. It is further seen from this report that the authorship of questioned signatures marked as Q11 and Q44 and Q112/2 cannot be connected with the writer of the specimen signatures S28 to S32. Similarly, the authorship of questioned signatures Q51 and Q113/2 cannot be connected with the writer of the specimen signatures S33 to S37. The authorship of questioned signatures Q46, Q61, Q66, Q67, Q92 to Q94 cannot be connected with the writer of the specimen signatures S38 to S41. The authorship of questioned signatures Q8, Q10, Q29, Q30, Q43, Q54, Q68, Q69, Q87 and Q88 cannot be connected with the writer of the specimen signatures S42 to S45. This means that the persons, whose signatures found in the documents have not signed in these documents.
87.Following tabular column would show the questioned signatures that tally with the admitted and specimen signatures of Page No.74 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 K.R.Velu and questioned signatures of K.Raman, Dr.V.Rani, Dr.V.Jayanthi, Dr.V.Jothi Lakshmi, V.Chellammal, Nagammal and Sathayeeammal.
I Admitted Signature of K.R.Velu Sl.N A -
Exhibit Document
o Series
1 A-1 Ex.P. 537 Letter to controller, CI (HV), Avadi, Madurai
Letter to Assisstant Collector of Customs,
2 A-2 Ex.P. 537
Bombay dt. 02/12/1985
Letter to Assisstant Collector of Customs,
3 A-3 Ex.P. 537
Bombay dt.29/11/1985
4 A-4/1 Ex.P. 208
Notings made by Shri K.R. Velu on Page No.
7& 8 in the File No. S1/2/2000, pertaining to
5 A-4/2 Ex.P. 209 Hindustan Petroleum Corporation Ltd.
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Notings made by Shri K.R. Velu on Page No.
6 A-5 Ex.P. 210 II in the File No. IGM/3510/03 Line 63
pertaining to M/S. Clarion Shipping Agency.
7 A-6/1 Ex.P. 211 Notings made by Shri K.R. Velu on Page No.
8 A-6/2 Ex.P. 212 3&4 in the File No. IM/ 3211/02, pertaining
9 A-6/3 Ex.P. 213 to Shipping Corporation of India
Details of Questioned Signatures that tally with admitted & specimen signatures of K.R.Velu Sl.N Q -
Exhibit Document o Series 1 Q - 1/1 Ex.P. 112 Account Opening Form of K.Raman in SB 2 Q - 1/2 Ex.P. 112 Account No. 8723, dated 21.08.2000 3 Q - 2/1 Ex.P. 112 Pay-in-slip dated 03.04. 2000 for Rs.
97,803/- in the name of Mr.K.Raman Joint 4 Q - 12 Ex.P. 397 account of V. Rani, V. Jothi Lakshmi, A/C. No. 8352 Pay-in-slip dated 03.04. 2000 for Rs.
5 Q - 13 Ex.P. 398 97,803/- in the name of V. Jothi Lakshmi, A/C. No. 8352 Challan dated 03.04.2000 for Rs. 97,803 in 6 Q - 14 Ex.P. 141 the account of Mrs. Nagammal Pay-in-Slip of Corporation Bank dated 05.06.1999 for Rs. 504 - in the name of Dr.V. 7 Q - 15 Ex.P. 409 Rani, Jothi Lakshmi & Raman in A/C no.
8352Pay-in-Slip of Corporation Bank dated 8 Q - 16 Ex.P. 410 05.06.1999 for Rs. 3,030 - in the name of Dr.V. Rani in A/C no. 8352 Pay-in-Slip of Corporation Bank dated 9 Q - 17 Ex.P. 411 16.06.1999 for Rs. 40,000/- - in the name of Page No.76 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 K.Raman in A/C no. 8352 Pay-in-Slip of Corporation Bank dated 07.09.
10 Q - 18 Ex. P. 412 1999 for Rs. 4,700/- in the name of K.Raman in A/C no. 8352 Pay-in-Slip of Corporation Bank dated 11 Q - 19 Ex.P. 413 18.09.1999 for Rs. 480/- in the name of V. Jothi Lakshmi in A/C no. 8352 Pay-in-Slip of Corporation Bank dated 12 Q - 20 Ex.P. 414 18.09.1999 for Rs. 480/- in the name of V. Rani in A/C no. 8352 Pay-in-Slip of Corporation Bank dated 13 Q - 21 Ex.P. 415 18.09.1999 for Rs. 2,200/- in the name of K.Raman in A/C no. 8352 Pay-in-Slip of Corporation Bank dated 14 Q - 22 Ex.P. 416 20.10.1999 for Rs. 100/- in the name of V. Rani in A/C no. 8352 Requisition letter for cancellation of pay order and issuance of new pay order given by 15 Q - 24 Ex.P. 421 K.Raman to the Senior Manager, Corporation Bank Q- Corporation Bank Cheque No. 680756 issued 16 Ex.P. 420 26/1 by K.Raman dated 22.01. 2001 for Rs.4000/-
Q- Cheque bearing no. 800785, dated
17 Ex.P. 80
31/1 24.09.2001 for Rs.80,000/-
Cheque bearing no. 800785, dated
18 Q - 32 Ex.P. 80
24.09.2001 for Rs.80,000/-
Q- Cheque bearing no. 847653, dated
19 Ex.P. 81
33A 04.10.2001 for Rs. 90,000/-
Original Term Deposit Receipt of Ms. V. Raji
20 Q - 38 Ex. P. 374
for Rs. 50,000/-, dated 12.06.2001
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CRL.A.No.543 of 2013
IOB Deposit Receipt in the name of V.
Q-
21 Ex.P. 480 Chellammal for Rs. 2,23,230/- dated
87/1
03.02.1995
Application form for opening of reinvesting
Q-
22 Ex.P. 479 deposit plan in the name of V. Chellammal in
88/1
the year 1992
Q- Renewal of Reinvested deposit receipt of
23 Ex.P. 445
89B Nagammal dated 10.06.97
Q- Renewal of Reinvested deposit receipt of
24 Ex.P. 445
89C Nagammal dated 10.06.97
Renewal of Reinvested deposit receipt (IOB)
Q-
25 Ex.P. 475 in the name of V.Jothi Lakshmi dated
92A
10.06.1997
Renewal of Reinvested deposit receipt (IOB)
26 Q - 97 Ex.P. 450 in the name of Sathayee Ammal dated
10.06.1997
Renewal of Reinvested deposit receipt (IOB)
Q-
27 Ex.P. 450 in the name of Sathayee Ammal dated
97/1
10.06.1997
Q- IOB Deposit receipt in the name of K.Raman
28 Ex.P. 482
98/1 for Rs. 2,23,000- dated 03.01.1995
Application form for opening of reinvesting
Q-
29 Ex.P. 481 deposit plan in the name of K.Raman in the
99/1
year 1992
Q- IOB Deposit receipt in the name of K.Raman
30 Ex.P. 459
102/1 for Rs. 74,000- dated 08.06.1995
IOB Deposit receipt Nagammal for Rs.
Q-
31 Ex.P. 444 74,000/- dated 08.06.1995 in A/C. No.
103/1
179/95-96
32 Q- Ex.P. 449 IOB Deposit receipt of Sathayee Ammal for
104/1 Rs. 74,000/- 08.06.1995 in A/C. No. 182/95-
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CRL.A.No.543 of 2013
96
Q- Renewal of Reinvested deposit receipt (IOB)
33 Ex.P. 460
105/1 in the name of K.Raman dated 10.06.97
Letter dated 21.09.1992 addressed to M/S.
Q-
34 Ex.P. 12 Anubhav Foundations, Chennai - Issued by
112/1
V.Rani
Q- Letter issued by Jayanthi to M/S. Anubhav
35 Ex.P. 22
113/1 Associates
II
Questioned Signatures that do not tally with sample signatures of Dr.V. Rani Sl.No Q - Series Exhibit Document Cash Withdrawal Slip of Corporation Bank dated 1 Q - 11 Ex.P. 423 29.04.2000 for Rs. 6,08,282.50/-
in S.B. AccountNo. 8352 of V.Rani K.C.C. Deposit No. 01/99003 in 2 Q - 44 Ex.P. 125 the name of Ms.V.Rani dated 03.04.1999 for Rs. 90,000 Page No.79 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 Letter dated 21.09.1992 addressed 3 Q - 112/2 Ex.P. 12 to M/S. Anubhav Foundations, Chennai - Issued by V.Rani III Questioned Signatures that do not tally with sample signatures of Dr.V. Jayanthi Sl.No Q - Series Exhibit Document Original Term Deposit Receipt of Ms. 1 Q - 51 Ex.P. 395 V.Jayanthi for Rs. 94,743/- dated 14.03.2000 Letter issued by Jayanthi to M/S. 2 Q - 113/2 Ex.P. 22 Anubhav Associates IV Questioned Signatures that do not tally with sample signatures of Dr.V. Jothi Lakshmi Sl.No Q - Series Exhibit Document K.C.C. Deposit No. 01/981014 in the name of V. Jothi Lakshmi 1 Q - 46 Ex.P. 124 illam, for Rs. 60,000/- dated 08.03.1999 Page No.80 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 Original Term Deposit receipt 2 Q - 61 Ex.P. 396 of Ms. V. Jothi Lakshmi for Rs.
94,743/- dated 14.03. 2000 Application for Account 3 Q - 66 Ex.P. 385 Opening Form of V. Jothi, dated 02.05.2000 K.C.C. Deposit Receiot No. 01/000498 in the name of Ms. 4 Q - 67 Ex.P. 135 V. Jothi dated 29.04.2000 for Rs. 1,20,000/-
Renewal reinvested deposit 5 Q - 92 Ex.P. 475 receipt (IOB) in the name of V. Jothilakshmi dated 10.06.1997 Application form for opening of reinvesting deposit plan in 6 Q - 93 Ex.P. 472 the name of V. Jothi Lakshmi in the year 1995 Application form for opening of reinvesting deposit plan in 7 Q - 94 Ex.P. 472 the name of V. Jothi Lakshmi in the year 1995 V Questioned Signatures that do not tally with sample signatures of Mrs. V. Chellammal Sl.No Q - Series Exhibit Document Account Opening Form of V. 1 Q-8 Ex.P. 77 Chellam, V. Jothi, R. Nagammal in Account No. 8977 Page No.81 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 Cash Withdrawal Slip of Corporation Bank dated 29.04.2000 2 Q - 10 Ex.P. 424 for Rs. 04,57,853/- in S.B. Account No. 7677 of V. Chellammal Cheque bearing No. 725467, dated 3 Q - 29 Ex.P. 79 27.06.2001 for 1,25,000/-
Cheque bearing No. 725467, dated 4 Q - 30 Ex.P. 79 27.06.2001 for 1,25,000/-
K.C.C. Deposit bearing No. 990002
5 Q - 43 for Rs. 90,000/- dated 03.04.1999 in
Ex.P. 123 the name of V. Chellam
Original Term Deposit Receipt of
6 Q - 54 Mrs. V. Chellammal for Rs. 94,743/-
Ex.P. 394 dated 14.03.2000
Application for Account Opening
7 Q - 68 Form of V. Chellam dated 29.04.
Ex.P. 384 2000
K.C.C. Deposit Receipt No.
01/000496 in the name of V.
8 Q - 69
Chellammal dated 29.04.2000 for
Ex.P. 134 Rs. 1,20,000/-
IOB Deposit Receipt in the name of
9 Q - 87 V. Chellammal for Rs. 2,23,230/-
Ex.P. 480 dated 03.01.1995
Application form for opening of
10 Q - 88 reinvesting deposit plan in the name
Ex.P. 479 of V. Chellammal in the year 1992
88.We have the evidence of PWs 18 &19, wherein, they clearly and categorically stated that the appellant K.R.Velu had alone transacted Page No.82 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 all the Bank transactions. The account holders had not come to the bank either at the time of opening the account or during the bank transactions or at the time of closure of the account, be it SB account or FD account. PW19 was very specific that it was only the appellant, who brought all the discharge certificates with the signatures of the account holders for discharging their accounts. Therefore, the evidence of Pws 18 & 19 and the evidence of PW70 and Ex.P538 report clearly prove that the appellant had forged the signatures of not only Raman, but also of his other family members for doing bank transactions. It is evident from the evidence that he had opened account not only in the name of his family members, but also in the name of fictitious persons. Despite certain shortcomings pointed out by the learned counsel for the appellant in comparison of questioned signature especially signed in Tamil, the aforesaid oral and documentary evidence of PW.70 and the evidence of PW.18 and PW.19 clearly proved that it was the appellant who operated the savings bank accounts, fixed deposit accounts, starting from its opening till its closure by forging the signatures of the account holders, who are his family members.
Page No.83 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 Conclusion:
89.Perusal of the evidence of the prosecution witnesses show that except, in respect of some witnesses, no intensive or meaningful cross examination was done for other witnesses. The valuers of the properties were cross examined at a length, the investigating officer who filed a final report was cross examined at length. Cross examination of the prosecution witnesses, in the considered view of the Court has not succeeded in creating doubt in the evidence of prosecution witnesses to reject their evidence. Some contrary answers, some lapses were brought out during the course of cross examination, particularly, when cross examining the valuer for not adopting the valuation of the State Government or for that matter, value at the time of purchase of properties. However, considering the value for which the properties were purchased and the value assessed, it can be gathered that there is not much difference. The valuers have given evidence that they have followed the guidelines given by the Central Public Works Department Page No.84 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 and valued the properties. Therefore, nothing much can be made against the valuation report. The prosecution has collected every possible evidence in the form of documents and supported the documentary evidence with the oral evidence of witnesses.
90.The primary defence of the accused is that appellant's father Raman is a landlord and a man of means and he was the one, who purchased the properties in the name of his granddaughters, spent for their educational expenses, provided funds for deposit of amounts in the bank. DWs 1 to 6 had been examined in support of this claim. Reading of their evidence shows that their oral evidence is not supported by any acceptable evidence, especially, documentary evidence to lend evidence to their oral evidence. When the prosecution case is proved by producing legally acceptable documentary evidence, it is also expected from the accused that they should also produce documents to show the nature of the crops raised by K.Raman in his lands, income generated year after year, expenses incurred and the profits derived. Page No.85 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013
91.It is stated through the witnesses that he visited the foreign countries like Malaysia, Burma and Ceylon, used to sell drinking water at Re.1 per pot, did milk vendor business, money lending business etc., There is not even a shred of paper in support of the evidence of Dws 1 to 6 in this regard. When they were questioned by prosecution for the details of the business run by K.R.Raman, income derived by him, they were not able to give proper answers. Therefore, in the considered view of this Court, the evidence of Dws 1 to 6 are only self-serving, given only with an intention to help the accused. So is the evidence of DW8. Thus, this Court is of the view that the defence has failed to prove the case that K.Raman had provided funds for purchase of the properties in the name of his granddaughters, taken care of their educational expenses, provided funds for depositing in the bank. The explanation afforded by the appellant for the disproportionate assets held by him and his family members, in the light of the discussions held above, cannot be accepted.
92.One of the points raised by the learned counsel for the appellant is that when the Income Tax returns filed by the family members of the Page No.86 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 appellant are not disputed and accepted, it shows that the family members have legal income. However, that aspect was not considered by the trial Court. This Court, from the perusal of the statement of income earned by the appellant and his family members during the check period, finds that the income of appellant's family members as reflected in their income tax had been taken into consideration for arriving at the Income. Therefore, this submission cannot be accepted.
93.Another grievance of the appellant is that the appellant was working for more than 20 years prior to check period. His income during that period, marriage gifts and gold ornaments received by him through his marriage has not been considered. It is for the appellant to produce evidence to show that he had savings from his employment for 20 years prior to the check period and that was not considered. Similarly it is for him to establish that he received marriage gifts and gold ornaments during his marriage. There is absolutely no evidence in this regard. It appears that he has not declared the marriage gifts and gold ornaments alleged to have been received by him during his marriage in his property Page No.87 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 statement. Therefore, this contention of the learned counsel for the appellant cannot be accepted.
94.One more submission advanced by the learned counsel for the appellant is that when the appellant's family members were acquitted for the reason that conspiracy among the accused was not proved, the appellant could not be convicted. The trial Court acquitted the family members mainly on the ground that as the head of the family appellant might have purchased properties in the name of his family members, opened savings Bank accounts and fixed deposit bank accounts in their names and operated the accounts. There was no independent evidence to establish the conspiracy and therefore, his family members A.2 to A.5 were acquitted. However, as discussed above, we have been found that it was the appellant, who was in the fore-front in purchasing the properties, dealing with the properties, opening of bank accounts, fixed deposit accounts and operating the accounts. The only resultant conclusion that can be drawn from the evidence produced by the prosecution is that it was the appellant and appellant only, who provided funds for the Page No.88 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 purchase of the properties, deposit of amount in the fixed deposit and savings bank accounts and acquired assets in the name of his family members disproportionate to his known source of income.
95.The prosecution has taken into consideration, the income during the check period, expenses incurred, possible savings for working out the disproportionate income of the accused. The trial Court has reduced the assets acquired during the check period from Rs.76,63,964/- to 74,97,274/- and increased the income during the said period from Rs.49,26,516/- to 50,15,962.85. Expenses of Rs.26,65,304/- was reduced to Rs.23,54,751/- resulting in likely savings enhanced to Rs.26,61,211.85 from Rs.22,61,212/-. The trial Court arrived at the disproportionate assets at Rs.48,36,062.15 which stood at 96.41%.
96.In the light of the elaborate discussion on the evidence available in this case, this Courts finds that there is no need for interfering with the findings of the trial Court in arriving the disproportionate income possessed by the accused at Rs.48,36,062.15 at Page No.89 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 96.41% and in this view of the matter, this Court confirms the judgment of the trial Court in convicting and sentencing the appellant for the offences under Sections 13(2) r/w 13(1)(e) of Prevention of Corruption Act, 1988 and Sections 468, 468 r/w 471, 467 and 467 r/w 471 IPC and dismisses this appeal. Thus, the points are answered against the appellant.
97.In fine, this Criminal Appeal is dismissed and the trial Court is directed to take appropriate steps to secure the accused to undergo the remaining part of the sentence. Consequently, connected miscellaneous petitions, if any, are also closed.
16.06.2022 Index: Yes/No Internet: Yes/No Speaking Order/Non-Speaking Order sli Page No.90 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 To
1.The XII Additional Special Judge for CBI Cases, Chennai.
2.The Inspector of Police, CBI ACB, Chennai, (R.C.No.38/A/2002)
3. The Public Prosecutor, High Court, Madras.
Page No.91 of 92 https://www.mhc.tn.gov.in/judis CRL.A.No.543 of 2013 G.CHANDRASEKHARAN.,J sli JUDGMENT MADE IN CRL.A.No.543 of 2013 16.06.2022 Page No.92 of 92 https://www.mhc.tn.gov.in/judis