State By Central Bureau Of ... vs Special Asst. Sbm on 7 March, 2015

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Bangalore District Court

State By Central Bureau Of ... vs Special Asst. Sbm on 7 March, 2015

IN THE COURT OF THE XLVII ADDITIONAL CITY CIVIL AND
SESSIONS JUDGE AND SPECIAL JUDGE FOR C.B.I. CASES,
BANGALORE.

Dated this the 7th day of March, 2015

Present : Sri.R.K.TALIKOTI, B.Com.,LL.B.(Spl.)
XLVII Addl. CC & SJ & Spl. Judge for CBI Cases,
Bangalore.

SPECIAL (CORRUPTION) CASE No.13/2000

Complainant : State by Central Bureau of Investigation,
ACB, Bangalore.

/Vs./

A1- Sh.S.Shivalingaiah,
Accused : Special Asst. SBM, Ramanagaram.
in Spl.C.C. r/o.Jeegenahalli,Vivekanandanagar
Nos.13/2000 Harchandra Mandal Panchayat,
To Ramanagaram Magadi Main Road,
17/2000 Ramanagaram.

A2- Sh.Srinivas Rao,
Cashier/Godown Keeper, SBM,
Ramanagaram.
r/o.Jeegenahalli,Vivekanandanagar
Harchandra Mandal Panchayat,
Ramanagaram Magadi Main Road,
Ramanagaram.

A3 - Shri Krishna,
Asst. Head Cashier, SBM,
Ramanagaram.
r/o.Krishnapura Doddi Post,
Kailacha Hobli,
Ramanagaram.
2 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

1. Date of Commission of Offence :
a) During 1991 - 31-12-1993 in Spl.C.C.No.13/2000
b) During 1-1-1994 - 31-12-1994 in Spl.C.C.No.14/2000
c) During 1-1-1995 - 31-12-1995 in Spl.C.C.No.15/2000
d) During 1-1-1996 - 31-12-1996 in Spl.C.C.No.16/2000
e) During 1-1-1997 - 22-1-1997 in Spl.C.C.No.17/2000

2. Date of Report of Offence : 20.5.1997
3. Name of the complainant : A.V.Vasanth Kumar
4. Date of recording of : 15.01.2002
Evidence

5. Date of closing Evidence : 10.06.2013

6. Offences complained of : 120-B r/w.409, 420,
468,471, 477-A IPC and
Sec.13(2) r/w.13 of
Prevention of Corruption
Act,1988.
7. Opinion of the Judge : As mentioned in the
Order portion.

8. State represented by : Smt. K.S.Hema
Public Prosecutor

9. Accused defended by : A-1 by Sri T.V. Advocate
A-2 & A-3 by Sri H.N.V.,
Advocate

(R.K.TALIKOTI)
XLVII Addl. CC & SJ & Spl. Judge
for CBI Cases, Bangalore.
3 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

COMMON JUDGMENT
IN
SPL.C.C.Nos.13/2000, 14/2000, 15/2000, 16/2000 and
17/2000

These five cases are clubbed together by order dtd.
6.10.2004 and dtd.29.5.2008 by the XXI Addl. City Civil and
Sessions Judge and Special judge for CBI cases, Bangalore, on
the application filed by accused Nos.1 to 3 for clubbing of cases
and recording common evidence in all these five cases.

2. The CBI/ACB/Bangalore has filed the Charge Sheet
against accused Nos.1 to 3, who are common in all the cases for
the offences punishable u/S.120-B r/w. Sections 409, 420, 468,
471 and 477-A of IPC and Sec.13(1) (c) and (d) r/w.Sec.13(2)
of the Prevention of Corruption Act, 1988.

3. A F.I.R. was registered in R.C.-10(A)/97 (marked at
Ex.P570) against accused Nos.1 to 3 herein and one
G.K.Viswanath, Sr.Manager, SBM, Ramanagaram, for the above
mentioned offences, based on complaint dtd.19/20.5.1997
preferred by the Chief Vigilance Officer, State Bank of Mysore,
Head Office, Bangalore by CBI, Bangalore Branch, wherein there
is allegation that while the 1st accused - S.Shivalingaiah worked
as Special Assistant; 2nd accused - Sri Srinivas Rao, worked as
Cashier/Godown Keeper; 3rd accused - Krishna, worked as
Asst.Head Cashier in State Bank of Mysore, Ramanagaram
Branch, G.K. Vishwanath had dishonestly or fraudulently
misappropriated or otherwise converted the cash for his own use,
4 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

had discounted accommodation cheque for himself Rs.14,500/-
with the help of cheque leaf from a closed account with one of
the State Bank of Mysore Branches at Bangalore and
subsequently repaid the liability through demand draft obtained
at Bangalore.
It is alleged that the accused have fraudulently or
dishonestly withdrew the cash from the customers account,
forged the signatures of depositors and have abused their official
position as public servants.
It is also alleged that they have willfully, with intent to
defraud, falsified the books of accounts of the Bank by not
accounting the remittance received in customers accounts
maintained by the Branch and only entered the transactions in
the pass books, affording spurious credit to facilitate withdrawals
and temporary misappropriation in Savings Bank Accounts.
The above-named accused have caused wrongful gain for
them and caused loss to the State Bank of Mysore, to the tune of
Rs.30-lakhs.
4. The Police Inspector - B.Suresh Kumar, who is
examined as CW16, has registered a F.I.R. - Ex.P570. The
matters have been investigated and I.O. has filed, in all, 5
Charge Sheets pertaining to different periods and they are
numbered as Spl.C.C.No.13/2000, Spl.C.C.No.14/2000,
Spl.C.C.No.15/2000, Spl.C.C.No.16/2000 and Spl.C.C.No.
17/2000. This Court, by Order dated 6.10.2004 has clubbed
Special Criminal Cases 13/00 to 17/00 and recorded common
evidence in Spl.C.C.13/00 and got marked documents at Exs.P1
5 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

to P605. Therefore, these cases are taken up for passing
common judgment in all the cases.
5. Since the transactions pertaining to Spl.C.C.Nos.13/00
to 17/00 are different, the facts of each case are stated one-by-
one herein below:-
Facts of Spl.C.C.No.13/2000
The 1st accused - S.Shivalingaiah was working as Special
Assistant; 2nd accused - Sri Srinivas Rao, was working as
Cashier/Godown Keeper and 3rd accused - Krishna, was working
as Asst. Head Cashier in State Bank of Mysore, Ramanagaram
Branch, during the period 1991 to 31.12.1993. They have
entered into criminal conspiracy with each other to cheat the
Bank. They were entrusted with the Bank's Cash or dominion
over the Cash by way of their business in the capacity of Special
Assistant, Cashier-cum-godown keeper and Asst. Cashier. They
have committed breach of trust and cheated the Bank by
dishonestly or fraudulently misappropriating or otherwise
converting for their own use, the Bank's money entrusted to
them or under their control by fraudulent withdrawals by forging
the withdrawal forms and falsifying the Bank's Books of
Accounts. They have also dishonestly or fraudulently received
various deposits from different customers by inducing them and
misappropriated the said deposit, without taking the same in the
Bank's Books of Accounts. They have committed forgery of
various withdrawal forms, cheque leaves, pass books, ledger
sheets, vouchers etc. by affixing forged signatures/thumb
6 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

impressions of various customers and made fraudulent entries in
the customer pass books, Bank's ledger sheets etc.
Apart from that, in furtherance of their criminal conspiracy,
they have obtained signatures of various illiterate account
holders in blank/filled up withdrawal forms by inducing them,
who without knowing the contents/nature of alterations, signed
the same in good faith. These forged withdrawal forms have
been used fraudulently or dishonestly as genuine documents.
Thus with the intent to defraud, induced other Bank officials of
the Branch to sign for payment of cash making various entries in
the Bank's books of accounts.
It is alleged that in furtherance of the criminal conspiracy
accused Nos.1 to 3, knowing or having reason to believe that
various offences have been committed by them pertaining to
various customer accounts, willfully destroyed the Bank's portion
of pay-in-slips, withdrawal forms etc. or allowed their co-
conspirators to do so, with the dishonest intention of causing
disappearance of evidence and they have omitted to tally the
balances or not allowed other officials of the bank to do the same
with malafide dishonest intention to conceal the fraud. In
furtherance of the criminal conspiracy accused No.1 to 3
misappropriated a net amount of Rs.41,000/- from the SB
account No.40/7543 of Smt.Shanthamma and SB Account
No.PER30/5470 of Shri. Guru, during the year 1993.
In furtherance of the criminal conspiracy accused Nos.1 and
2 have fraudulently withdrawn Rs.20,000/- on 20.11.1996 from
7 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

the SB account of Shanthamma, by forging the withdrawal form
by falsifying the Bank's books of accounts.
Further, in furtherance of criminal conspiracy, the 1st
accused Shivalingaiah and 3rd accused Krishna have fraudulently
withdrawn Rs.5,000/- on 17.8.1993, Rs.2,000/- on 30.8.1993,
Rs.3,000/- on 17.9.93, Rs.5,000/- on 10.9.1993, Rs.5,000/- on
18.8.1993, Rs.5,000/- on 27.9.1993, Rs.5,000/- on 2.11.19093
and Rs.4,000/- on 16.12.1993; totaling to Rs.34,000/- from the
SB Account No.PER 30/5470 of Guru, by forging the withdrawal
forms and by falsifying the Bank's Books of accounts.
Thereafter, they have fraudulently credited Rs.5,000/- on
24.9.1993, Rs.5,000/- on 22.10.1993 and Rs.3,000/- on
16.12.1993 totaling Rs.13,000/- by falsifying the ledger sheets
and thus defrauded a net amount of Rs.21,000/- from the said
account.
It is the case of the prosecution that Smt.Krishna, Asst.
General Manager, State Bank of Mysore, Region-III, Cubbon
Road, Bangalore has given sanction to prosecute these accused.
Thus, the accused No.1 - Shivalingaiah, accused No.2 - Srinivas
Rao and accused No.3 - Krishna have committed offences
punishable under Section.120-B r/w.409, 420, 468, 471 and
477-A of IPC and Section.13(2) r/w.13(1)(c) and (d) of
Prevention of Corruption Act, 1988.

Facts of Spl.C.C.No.14/2000
The 1st accused - S.Shivalingaiah was working as Special
Assistant; 2nd accused - Sri Srinivas Rao, was working as
8 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

Cashier/Godown Keeper and 3rd accused - Krishna, was working
as Asst.Head Cashier in State Bank of Mysore, Ramanagaram
Branch, during the period 1.1.1994 to 31.12.1994. They have
entered into criminal conspiracy with each other to cheat the
Bank. They were entrusted with the Bank's Cash or dominion
over the Cash by way of their business in the capacity of Special
Assistant, Cashier-cum-godown keeper and Asst. Cashier. They
have committed breach of trust and cheated the Bank by
dishonestly or fraudulently misappropriating or otherwise
converting for their own use, the Bank's money entrusted to
them or under their control by fraudulent withdrawals by forging
the withdrawal forms and falsifying the Bank's Books of
Accounts. They have also dishonestly or fraudulently received
various deposits from different customers by inducing them and
misappropriated the said deposit without taking the same in the
Bank's Books of Accounts. They have committed forgery of
various withdrawal forms, cheque leaves, pass books, ledger
sheets, vouchers etc. by affixing forged signatures/thumb
impressions of various customers and made fraudulent entries in
the customer pass books, Bank's ledger sheets etc.
Apart from that, in furtherance of their criminal conspiracy,
they have obtained signatures of various illiterate account
holders in blank/filled up withdrawal forms by inducing them,
who without knowing the contents/nature of alterations, signed
the same in good faith. These forged withdrawal forms have
been used fraudulently or dishonestly as genuine documents.
Thus with the intent to defraud, induced other Bank officials of
9 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

the Branch to sign for payment of cash making various entries in
the Bank's books of accounts.
It is alleged that in furtherance of the criminal conspiracy
accused Nos.1 to 3, during 1.1.1994 to 31.12.1994, willfully and
with the intent to defraud, omitted, altered and falsified the
Bank's book of accounts, pass books etc. by falsifying, altering
and omitting to enter various banking transactions in the Bank's
books of accounts, maintained by them. In furtherance of
criminal conspiracy, accused Nos.1 to 3 knowing or having
reason to believe that various offences have been committed by
them pertaining to various customer accounts, willfully destroyed
the Bank's portion of pay-in-slips, withdrawal forms etc. or
allowed their co-conspirators to do so, with dishonest intention of
causing disappearance of evidence and they have omitted to tally
the balances or not allowed other officials of the bank to do so.
Though being the responsible officers for tallying and house
keeping pertaining to S.B. accounts, intentionally omitted to tally
the balances or not allowed other officials of the Bank to do so,
with the malafide dishonest intention to conceal the fraud. Thus,
they have fraudulently misappropriated a net amount of
Rs.94,400/- from the SB account No.SIB3/573, of T.Murthappa;
Smt.Vijaya, SB Account not opened; S.B. Account No.39/7275 of
Shri Huchegowda; S.B.Account No.44/8085 of Shri
D.Thammaiah; SB Account No.AGR7/1335 of Shri K.L.Mayanna
and SB Account No.40/7489 of Dr.K.M.Muniraju, during the year
1994.
10 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

In furtherance of the criminal conspiracy accused Nos.1 and
2 have fraudulently misappropriated an amount of Rs.22,000/-
on 23.6.1994 from the SB account No.SIB 3/573 of T.Murthappa,
wherein amount deposited was mentioned in pass book, but the
same was not mentioned in Bank's books of accounts.
Further, accused No.1 Shivalingaiah has misappropriated
Rs.20,900/- on 10.2.1994 of Smt.Vijaya deposited while opening
S.B. account, for which counterfoil duly signed with cash received
stamp was given to her. A-1 has fraudulently prepared a pass
book and entered the same without taking the same in the
Bank's books of account. In furtherance of criminal conspiracy
A-1 has misappropriated an amount of Rs.10,000/- by
forging/altering the amount in the withdrawal form from
Rs.4,000/- to Rs.14,000/- from the SB account No.39/7275 of
Shri Huchegowda and fraudulently made entry of Rs.4,000/- in
the pass book.
On 6.9.1994 an amount of Rs.600/- was deposited by
D.Thammaiah in the SB A/c.No.44/8085 and the same has been
entered in the pass book, but accused No.1 has misappropriated
the amount and has not taken into Bank's books of account.
In furtherance of the said criminal conspiracy accused
Nos.1 to 3 have fraudulently withdrawn Rs.15,000/- on
14.5.1994, Rs.10,000/- on 23.8.1994, Rs.5,000/- on
24.11.1994, Rs.20,000/- on 26.11.1994 and fraudulently
credited Rs.10,100/- on 6.5.94 and Rs.1,000/- on 16.6.1994, by
falsifying the books of account of Shri K.L.Mayanna's SB account
11 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

No.AGR7/1335 and misappropriated a net amount of
Rs.39,900/-.
In furtherance of criminal conspiracy accused Nos.1 to 3
have misappropriated an amount of Rs.8,000/- on 9.5.1994 from
S.B. Account No.40/7489 of Dr.K.M.Muniraju, by showing it in
pass book and fraudulently credited Rs.7,000/- on 8.9.1994 by
falsifying Bank's books of account.
It is the case of the prosecution that Smt.Krishna, Asst.
General Manager, State Bank of Mysore, Region-III, Cubbon
Road, Bangalore has given sanction to prosecute these accused.
Thus, the accused No.1 - Shivalingaiah, accused No.2 - Srinivas
Rao and accused No.3 - Krishna have committed offences
punishable under Section.120-B r/w.409, 420, 468, 471 and
477-A of IPC and Section.13(2) r/w.13(1)(c) and (d) of
Prevention of Corruption Act, 1988.

Facts of Spl.C.C.No.15/2000
The 1st accused - S.Shivalingaiah was working as Special
Assistant; 2nd accused - Sri Srinivas Rao, was working as
Cashier/Godown Keeper and 3rd accused - Krishna, was working
as Asst.Head Cashier in State Bank of Mysore, Ramanagaram
Branch, during the period 1.1.1995 to 31.12.1995. They have
entered into criminal conspiracy with each other to cheat the
Bank. They were entrusted with the Bank's Cash or dominion
over the Cash by way of their business in the capacity of Special
Assistant, Cashier-cum-godown keeper and Asst. Head Cashier.
They have committed breach of trust and cheated the Bank by
12 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

dishonestly or fraudulently misappropriating or otherwise
converting for their own use, the Bank's money entrusted to
them or under their control by fraudulent withdrawals by forging
the withdrawal forms and falsifying the Bank's Books of
Accounts. They have also dishonestly or fraudulently received
various deposits from different customers by inducing them and
misappropriated the said deposit without taking the same in the
Bank's Books of Accounts. They have committed forgery of
various withdrawal forms, cheque leaves, pass books, ledger
sheets, vouchers etc. by affixing forged signatures/thumb
impressions of various customers and made fraudulent entries in
the customer pass books, Bank's ledger sheets etc.
Apart from that, in furtherance of their criminal conspiracy,
they have obtained signatures of various illiterate account
holders in blank/filled up withdrawal forms by inducing them,
who without knowing the contents/nature of alterations, signed
the same in good faith. These forged withdrawal forms have
been used fraudulently or dishonestly as genuine documents.
Thus with the intent to defraud, induced other Bank officials of
the Branch to sign for payment of cash making various entries in
the Bank's books of accounts.
It is alleged that in furtherance of the criminal conspiracy
accused Nos.1 to 3, dishonestly or fraudulently, misappropriated
or otherwise converted for their own use fraudulent withdrawals,
defrauded the deposits received by them, without taking the
same in the Bank's books of account. Further, with intent to
defraud, omitted, altered and falsified the Bank's book of
13 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

accounts, pass books etc. by falsifying, altering and omitting to
enter various banking transactions in the Bank's books of
accounts, maintained by them. In furtherance of criminal
conspiracy, accused Nos.1 to 3 knowing or having reason to
believe that various offences have been committed by them
pertaining to various customer accounts, willfully destroyed the
Bank's portion of pay-in-slips, withdrawal forms etc. or allowed
their co-conspirators to do so, with dishonest intention of causing
disappearance of evidence and they have omitted to tally the
balances or not allowed other officials of the bank to do so.
Though being the responsible officers for tallying and house
keeping pertaining to S.B. accounts, intentionally omitted to tally
the balances or not allowed other officials of the Bank to do so,
with the malafide dishonest intention to conceal the fraud. Thus,
they have fraudulently misappropriated a net amount of
Rs.3,32,200/- from the SB account Nos. of S.Nagarajaiah - S.B.
A/c.No.38/7172, Anasuya - S.B. A/c.No.12/2272, Rama - S.B.
A/c.No.47/8730, Siddegowda - S.B. A/c.No.46/8509,
Munikrishna - S.B. A/c.No.44/8127, Siddaraju - S.B.
A/c.No.47/8679, Thammaiah - S.B. A/c.No.44/8085, Mayanna -
S.B. A/c.No.7/1335, R.N.Babu - S.B. A/c.No.37/6853, Kempaiah
- S.B. A/c.No.2/240, Mohd.Sanaullah - S.B. A/c.No.S1B3/558,
R.Shantha - S.B. A/c.No.PEN4/593.
On 7.12.95, S.Nagarajaiah, S.B.A/c.No.38/7172, has
deposited Rs.20,000/- to Krishna, who has fraudulently
misappropriated the said amount by issuing counter foil affixing
with 'cash received' stamp and signature. He has entered the
14 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

same in the pass book and authenticated without taking the
same in the Bank's scroll defrauding the said bank account.
In furtherance of criminal conspiracy, Shivalingiah and
Srinivasa Rao have fraudulently withdrawn Rs.10,000/- on
27.12.95 from S.B. A/c.No.12/2272 of Smt.Anasuya, by forging
the withdrawal form, without entering the same in the ledger
sheet which was subsequently posted while tallying the ledger.
In furtherance of criminal conspiracy, Shivalingaiah has
fraudulently withdrawn Rs.20,000/- on 16.10.95 from the S.B.
A/c. No.47/8730 of Sri Rama, by forging the withdrawal form and
subsequently posted while tallying the ledger.
Similarly, Shivalingaiah and Srinivasa Rao have fraudulently
withdrawn Rs.32,000/- on 30.6.95 from the SB A/c.No.46/8509
of Siddegowda, by forging the withdrawal form and by falsifying
the Bank's books of account.
In furtherance of criminal conspiracy, Shivalingaiah and
Srinivasa Rao have fraudulently withdrawn Rs.15,000/- on
22.9.95 and Rs.20,000/- on 25.9.95 from the SB A/c.
No.44/8127 of Munikrishna, by forging the withdrawal form and
by falsifying the Bank's books of account defrauding Bank to the
tune of Rs.35,000/-.
So also, in furtherance of criminal conspiracy,
Shivalingaiah and Krishna have fraudulently withdrawn
Rs.12,000/- on 19.9.95 from the SB A/c.No.47/8679 of
Siddaraju, by forging withdrawal form and fraudulently credited
Rs.4,000/- on 24.10.95 and Rs.1,000/- on 27.11.95 by falsifying
the Bank's books of account. Further, they have fraudulently
15 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

paid Rs.2,000/- on 13.11.95, Rs.1,000/- on 18.12.95, Rs.1,000/-
on 28.12.95 and Rs.3,000/- on 29.12.95, defrauded a net
amount of Rs.2,700/- from the said account.
On 6.2.95, D.Thammaiah, S.B.A/c.No.44/8085, has
deposited Rs.4,000/- and Rs.2,000/- on 4.5.95 to Shivalingaiah,
who fraudulently misappropriated the said amount by entering
and authenticating the same in the pas book without taking the
same in the Bank's books of account. He fraudulently
misappropriated Rs.7,000/- on 10.5.95 by forging the withdrawal
form and falsifying the Bank's books of account and defrauded a
net amount of Rs.13,000/- from the said account.
In furtherance of criminal conspiracy Shivalingaiah,
Srinivasa Rao and Krishna have fraudulently withdrawn
Rs.15,000/- on 21.1.95, Rs.3,000/- on 17.3.93 and Rs.5,000/-
on 8.4.95 from the SB A/c.No.AGR 7/1335 of K.L.Mayanna by
forging the withdrawal forms and by falsifying the Bank's books
of account. They falsified the pass book by debiting Rs.10,000/-
& Rs.30,000/- on 8.6.95, Rs.5,000/- on 29.8.95 and Rs.5,000/-
on 4.9.95 and paid a net amount of Rs.27,000/- out of the
defrauded amount of Rs.39,900/-.
In furtherance of criminal conspiracy, Shivalingaiah has
misappropriated Rs.18,000/- on 4.10.95 and Rs.13,000/- on
13.12.95, which were deposited by R.N.Babu, S.B.
A/c.No.37/6853 by authenticating the same in the pass book
without taking the same in the Bank's books of account. He
falsified the pass book by making fraudulent debit entries of
Rs.11,500/- on 11.11.95 and Rs.2,000/- on 22.11.95, without
16 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

taking the same in the Bank's books of account defrauding a net
amount of Rs.17,500/-.
In furtherance of criminal conspiracy Shivalingaiah
misappropriated an amount of Rs.34,000/- by falsifying the pass
book of Kempaiah SB A/c.No.2/240 without taking the same in
the Bank's books of account.
In furtherance of criminal conspiracy Shivalingaiah
withdrawn Rs.3,000/- on 20.1.95, Rs.9,000/- on 16.9.95 and
Rs.10,000/- on 12.12.95 by forging/falsifying the withdrawal
forms and falsified the Bank's books of account by entering the
same in the ledger sheets of Kempaiah. He has further
fraudulently credited Rs.12,000/- on 21.1.95, Rs.20,000/- on
21.10.95 and Rs.10,000/- on 11.12.95.

In furtherance of criminal conspiracy, Shivalingiah and
Srinivasa Rao have fraudulently withdrawn Rs.20,000/- on
17.8.95, Rs.30,000/- on 18.8.95, Rs.8,000/- on 28.8.95 and
Rs.12,000/- on 15.12.95 from the SB A/c.No.SIB 3/558 on
17.8.95 from the account of Mohd. Sanaullah, by forging the
withdrawal forms and falsified he Bank's books of account.
Thereafter, they have falsified the ledger sheet by crediting
Rs.15,000/- on 5.9.95 and Rs.30,000/- on 29.11.95, defrauding
a net amount of Rs.25,000/-.

In furtherance of criminal conspiracy, Shivalingaiah has
fraudulently withdrawn Rs.1-lakh on 11.12.95 by forging the
17 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

withdrawal form and by falsifying the Bank's books of account of
R.Shantha SB A/c.No.PEN 4/593 and defrauded the said amount.

It is the case of the prosecution that Smt.Krishna, Asst.
General Manager, State Bank of Mysore, Region-III, Cubbon
Road, Bangalore has given sanction to prosecute these accused.
Thus, the accused No.1 - Shivalingaiah, accused No.2 - Srinivas
Rao and accused No.3 - Krishna have committed offences
punishable under Section.120-B r/w.409, 420, 468, 471 and
477-A of IPC and Section.13(2) r/w.13(1)(c) and (d) of
Prevention of Corruption Act, 1988.

Facts of Spl.C.C.No.16/2000
The 1st accused - S.Shivalingaiah was working as Special
Assistant; 2nd accused - Sri Srinivas Rao, was working as
Cashier/Godown Keeper and 3rd accused - Krishna, was working
as Asst.Head Cashier in State Bank of Mysore, Ramanagaram
Branch, during the period 1.1.1996 to 31.12.1996. They have
entered into criminal conspiracy with each other to cheat the
Bank. They were entrusted with the Bank's Cash or dominion
over the Cash by way of their business in the capacity of Special
Assistant, Cashier-cum-godown keeper and Asst. Head Cashier.
They have committed breach of trust and cheated the Bank by
dishonestly or fraudulently misappropriating or otherwise
converting for their own use, the Bank's money entrusted to
them or under their control by fraudulent withdrawals by forging
the withdrawal forms and falsifying the Bank's Books of
18 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

Accounts. They have also dishonestly or fraudulently received
various deposits from different customers by inducing them and
misappropriated the said deposit without taking the same in the
Bank's Books of Accounts. They have committed forgery of
various withdrawal forms, cheque leaves, pass books, ledger
sheets, vouchers etc. by affixing forged signatures/thumb
impressions of various customers and made fraudulent entries in
the customer pass books, Bank's ledger sheets etc.
Apart from that, in furtherance of their criminal conspiracy,
they have obtained signatures of various illiterate account
holders in blank/filled up withdrawal forms by inducing them,
who without knowing the contents/nature of alterations, signed
the same in good faith. These forged withdrawal forms have
been used fraudulently or dishonestly as genuine documents.
Thus with the intent to defraud, induced other Bank officials of
the Branch to sign for payment of cash making various entries in
the Bank's books of accounts.
It is alleged that in furtherance of the criminal conspiracy
accused Nos.1 to 3, dishonestly or fraudulently, misappropriated
or otherwise converted for their own use fraudulent withdrawals,
defrauded the deposits received by them, without taking the
same in the Bank's books of account. Further, with intent to
defraud, omitted, altered and falsified the Bank's book of
accounts, pass books etc. by falsifying, altering and omitting to
enter various banking transactions in the Bank's books of
accounts, maintained by them. In furtherance of criminal
conspiracy, accused Nos.1 to 3 knowing or having reason to
19 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

believe that various offences have been committed by them
pertaining to various customer accounts, willfully destroyed the
Bank's portion of pay-in-slips, withdrawal forms etc. or allowed
their co-conspirators to do so, with dishonest intention of causing
disappearance of evidence and they have omitted to tally the
balances or not allowed other officials of the bank to do so.
Though being the responsible officers for tallying and house
keeping pertaining to S.B. accounts, intentionally omitted to tally
the balances or not allowed other officials of the Bank to do so,
with the malafide dishonest intention to conceal the fraud. Thus,
they have fraudulently misappropriated a net amount of
Rs.29,68,137/- from the various SB account holders, as
mentioned in the Charge Sheet.
The details of each individual account are mentioned in the
Charge Sheet and break up of amount will be dealt at the time of
determining the allegations on the basis of the evidence and
documents produced.
It is the case of the prosecution that Smt.Krishna, Asst.
General Manager, State Bank of Mysore, Region-III, Cubbon
Road, Bangalore has given sanction to prosecute these accused.
Thus, the accused No.1 - Shivalingaiah, accused No.2 - Srinivas
Rao and accused No.3 - Krishna have committed offences
punishable under Section.120-B r/w.409, 420, 468, 471 and
477-A of IPC and Section.13(2) r/w.13(1)(c) and (d) of
Prevention of Corruption Act, 1988.
20 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

Facts of Spl.C.C.No.17/2000
The 1st accused - S.Shivalingaiah was working as Special
Assistant; 2nd accused - Sri Srinivas Rao, was working as
Cashier/Godown Keeper and 3rd accused - Krishna, was working
as Asst.Head Cashier in State Bank of Mysore, Ramanagaram
Branch, during the period 1.1.1997 to 22.1.1997. They have
entered into criminal conspiracy with each other to cheat the
Bank. They were entrusted with the Bank's Cash or dominion
over the Cash by way of their business in the capacity of Special
Assistant, Cashier-cum-godown keeper and Asst. Head Cashier.
They have committed breach of trust and cheated the Bank by
dishonestly or fraudulently misappropriating or otherwise
converting for their own use, the Bank's money entrusted to
them or under their control by fraudulent withdrawals by forging
the withdrawal forms and falsifying the Bank's Books of
Accounts. They have also dishonestly or fraudulently received
various deposits from different customers by inducing them and
misappropriated the said deposit without taking the same in the
Bank's Books of Accounts. They have committed forgery of
various withdrawal forms, cheque leaves, pass books, ledger
sheets, vouchers etc. by affixing forged signatures/thumb
impressions of various customers and made fraudulent entries in
the customer pass books, Bank's ledger sheets etc.
Apart from that, in furtherance of their criminal conspiracy,
they have obtained signatures of various illiterate account
holders in blank/filled up withdrawal forms by inducing them,
who without knowing the contents/nature of alterations, signed
21 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

the same in good faith. These forged withdrawal forms have
been used fraudulently or dishonestly as genuine documents.
Thus with the intent to defraud, induced other Bank officials of
the Branch to sign for payment of cash making various entries in
the Bank's books of accounts.
It is alleged that in furtherance of the criminal conspiracy
accused Nos.1 to 3, dishonestly or fraudulently, misappropriated
or otherwise converted for their own use fraudulent withdrawals,
defrauded the deposits received by them, without taking the
same in the Bank's books of account. Further, with intent to
defraud, omitted, altered and falsified the Bank's book of
accounts, pass books etc. by falsifying, altering and omitting to
enter various banking transactions in the Bank's books of
accounts, maintained by them. In furtherance of criminal
conspiracy, accused Nos.1 to 3 knowing or having reason to
believe that various offences have been committed by them
pertaining to various customer accounts, willfully destroyed the
Bank's portion of pay-in-slips, withdrawal forms etc. or allowed
their co-conspirators to do so, with dishonest intention of causing
disappearance of evidence and they have omitted to tally the
balances or not allowed other officials of the bank to do so.
Though being the responsible officers for tallying and house
keeping pertaining to S.B. accounts, intentionally omitted to tally
the balances or not allowed other officials of the Bank to do so,
with the malafide dishonest intention to conceal the fraud. Thus,
they have fraudulently misappropriated a net amount of
Rs.2,64,100/- from the SB account Nos. of S.Nagarajachari -
22 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

S.B. A/c.No.44/8097, Gangadharaiah - S.B. A/c.No.31/5827,
N.Siddaiah - S.B. A/c.No.49/9117, Bharat Kumar Shetti - S.B.
A/c.No.45/8356, V.Meena - S.B. A/c.No.41/7564, Siddaramaiah
- S.B. A/c.No.PER2/258, Sunanda - S.B. A/c.No.41/7683,
P.Soubhagya - S.B. A/c.No.PEN3/409, Chandraiah - S.B.
A/c.No.19/3658, Mohd.Shafiullah - S.B. A/c.No.47/8715,
P.Venkataiah - S.B. A/c.No.47/8720, Abdul Sattar - S.B.
A/c.No.16/3156 and K.M.Muniraju S.B. A/c.No.40/7489.
An amount of Rs.10,000/- was handed over by
R.Nagarajachari S.B. A/c.No.44/8097 to Krishna - A-3, who has
misappropriated the same by issuing a counterfoil duly signed
and stamped with 'cash received' stamp, authenticated by
Shivalingaiah. The said amount is also entered in the pass book
by Krishna, but the amount has not been taken in the cashier's
scroll/Bank's books of account.
Similarly, one Gangadharaiah, SB A/c.No.31/5827, has
deposited amount of Rs.16,200/- on 3.1.97 and Rs.5,000/- on
11.1.97 to Krishna - A-3, but A-3 has misappropriated the same
by issuing the counter foil duly stamped with 'cash received'
stamp and not taking into Bank's books of account and thus
defrauded Rs.21,000/- from the said account.
Similarly, N. Siddaiah, SB A/c.No.49/9117, has paid an
amount of Rs.15,000/- on 9.1.97 to Krishna A-3, but A-3 has
misappropriated the same by issuing the counter foil duly
stamped with 'cash received' stamp and not taking into Bank's
books of account. It is also entered in the pass book,
authenticated by Shivalingaiah. Further, Krishna has
23 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

fraudulently paid Rs.3,000/- by entering it in the pass book and
authenticated by accused No.1, without taking the same in the
Bank's books of account and defrauded a net amount of
Rs.12,000/-.
Sri Bharat Kumar Shetty, SB A/c.No.45/8356 has remitted
an amount of Rs.5,400/- on 13.1.97 with Krishna, who
fraudulently misappropriated the said amount by issuing the
counter foil, duly signed and affixing with 'cash received' stamp
of the Bank and defrauded an amount of Rs.5,400/- by not
taking into Bank's books of account.
Krishna and Shivalingaiah have fraudulently paid
Rs.20,000/-, Rs.25,000/-, Rs.5,000/- and Rs.15,000/- on
10.1.97, 11.1.97, 13.1.97 and 20.1.97 respectively by falsifying
the pass book out of the defrauded amount of Rs.76,500/- in
1996 to SB A/c.No.41/7564 of Smt.Meena, without taking the
same in the Bank's books of account resulting a net
misappropriation of Rs.11,500/-.
C.Siddaramaiah A/c.No.41/7683 had deposited Rs.10,000/-
Rs.8,500/- on 11.1.97 and 10.1.97 respectively to Krishna who
fraudulently misappropriated the same by issuing counter foil
duly signed and affixing the 'cash received' stamp and
authenticating the same in the pass book without taking the
same in the Bank's books of account.
Smt.Sunanda SB A/c.No.41/7683 has deposited
Rs.10,000/- on 11.1.97 and Rs.8,500/- on 10.1.97 to Krishna
who has fraudulently misappropriated the same by issuing the
24 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

counter foils and not taking into the same to Bank's books of
account, thus defrauded the amount of Rs.18,500/-.
Accused No.1 - Shivalingaiah, A-2 - Srinivasa Rao and A-3
- Krishna have fraudulently falsified the Bank's books of account
by crediting Rs.30,000/- on 13.1.97 to the SB A/c. of
P.Soubhagya, SB A/c.No.PEN3/409 in order to facilitate the
withdrawal of the same amount by the account holder, when the
amount was not available due to the fraudulent withdrawal made
by them during 1996.
Chandraiah, SB A/c.No.19/3658 has deposited Rs.95,000/-
on 11.1.1997 with Srinivasa Rao, who fraudulently
misappropriated the same by issuing a counter foil duly signed,
affixing the 'cash received' stamp and entering the same in the
pass book without taking the same in the Bank's books of
account. Shivalingaiah has authenticated the same.
Mohammad Shafiullah, SB A/c.No.47/8715 has deposited
an amount of Rs.60,000/- on 1.1.1997, Shivalingaiah and
Srinivasa Rao have fraudulently misappropriated the said amount
and they have issued counter-foil duly signed and affixing the
'cash received' stamp without taking the same in the Bank's
books of account.
Shivalingaiah has misappropriated an amount of
Rs.20,000/- on 6.1.1997, which was deposited by R.Shantha, SB
A/c.No.PEN4/593, by entering and authenticating the same in the
pass book, without taking the same in the Bank's books of
account.
25 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

6. It is the case of the prosecution that Smt.Krishna,
Asst. General Manager, State Bank of Mysore, Region-III,
Cubbon Road, Bangalore has given sanction to prosecute these
accused. Thus, the accused No.1 - Shivalingaiah, accused No.2
- Srinivasa Rao and accused No.3 - Krishna have committed
offences punishable under Section.120-B r/w.409, 420, 468, 471
and 477-A of IPC and Section.13(2) r/w.13(1)(c) and (d) of
Prevention of Corruption Act, 1988.
7. After filing of the charge-sheet in all cases,
cognizance of the offences alleged against the accused was taken
by the 21st Addl. City Civil and Sessions Judge and Spl.Judge for
CBI Cases, Bangalore and the provisions of Section 207 of
Cr.P.C. has been complied with by furnishing copy of charge-
sheet and concerned documents to the accused. Thereafter, after
hearing both sides and on going through the charge-sheet
material, the charge against the accused for the offence
punishable U/S.120-B r/w.409, 420,468,471,477a,201 IPC and
Section 13(2) r/w.13(1) (c)&(d) of Prevention of Corruption Act
1988, were framed in all cases. The accused has not pleaded
guilty and claimed to be tried. Thereafter, the prosecution was
called upon to adduce evidence of its witnesses to prove the guilt
of the accused.

8. The Prosecution, in order to substantiate its case against
the accused has examined 53 witnesses as P.Ws.1 to 53 and got
marked Exs.P1 to Ex.P.605.
26 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

9. Thereafter, when the case was posted for statement of
accused u/S.313 Cr.P.C., the case was made over to this Court
as per Notification No.PSJ(CBI)/AOW/16/12 dtd.9.10.2013 for
disposal according to law.

10. After receipt of the case by this Court, statement of the
accused as required U/s.313 of Cr.P.C. came to be recorded by
my predecessor in office, wherein the accused denied all the
incriminating circumstances appearing against them as false. The
defence of the accused is one of total denial of the prosecution
case and have not chosen to adduce any evidence in their
defence except getting marked Ex.D1 during the course of cross-
examination of the prosecution witnesses.

11. I have heard the arguments of the learned Special
Public Prosecutor and the learned counsels for the accused in all
cases. I have perused the oral and documentary evidence placed
on record in the case and also have gone through the written
arguments submitted by the learned PP as well as learned
defence counsel.

Spl.C.C.13/2000
12. It is the case of the prosecution that one
Smt.Shanthamma had opened S.B. A/c.No.40/7543 with the
State Bank of Mysore, Ramanagaram Branch by making initial
deposit of Rs.250/-.
It is further case of the prosecution that the accused in
furtherance of criminal conspiracy agreed in between them,
fraudulently have withdrawn the amount of Rs.21,000/- from the
27 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

account of Shanthamma on 20.11.1996 and they have falsified
the Bank's books of account. It is also alleged that accused have
defrauded Rs.21,000/- from the account of Sri Guru.

13. In the light of the arguments and on the basis of the
materials available on record, the following points arise for my
determination:-
1) Whether the prosecution proves that there
was a valid sanction u/S.19 of Prevention of
Corruption Act, 1988 to prosecute accused Nos.1 to 3?

2) Whether the prosecution proves beyond all
reasonable doubt that accused Nos.1 to 3 while
functioning in State Bank of Mysore, Ramanagaram
Branch, as public servants in the capacity of Special
Assistant, Cashier-Godown Keeper and Assistant Head
Cashier, respectively, during the period 1991 to 1993
entered into criminal conspiracy with each other,
induced customers smt.Shantamma and sri Guru of
the Bank to keep money under deposit, with a view to
cheat and misappropriate by falsifying the Bank
accounts and by withdrawing the amount in the name
of said depositors by using forged withdrawal slips and
documents as genuine documents and thus have
committed the offence of criminal misappropriation by
dishonestly withdrawing money deposited in the Bank
by the customers and thereby they have committed
the offence punishable under section 120-B of the
Indian Penal Code?

3) Whether the prosecution has proved beyond
all reasonable doubt that in pursuance to the above
said criminal conspiracy, during the above said period,
accused Nos.1 to 3 have fraudulently induced
customers smt.Shantamma and sri Guru to make
deposits in the Bank by way of forging the withdrawal
forms, pass books, vouchers, ledger sheets etc. and
28 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

dishonestly have withdrawn an amount of Rs.20,000/-
from the S.B. account No.40/7543 of Shantamma and
defrauded an amount of Rs.21,000/- from the SB
account No.PER 30/5470 from the account of Guru by
withdrawing certain amounts fraudulently and again
credited certain amounts and thus defrauded the Bank
to the tune of Rs.21,000/- and thereby committed the
offence punishable under section 409 of IPC?

4) Whether the prosecution has proved beyond
all reasonable doubt that in pursuance to the above
said criminal conspiracy, during the above said period,
accused Nos.1 to 3 have fraudulently forged various
credit vouchers, withdrawal slips, pass books, ledger
sheets etc. by affixing the forged signatures,
fraudulently to misappropriate he money of he Bank
with an intention to cheat the Bank and thereby
committed the offence punishable under section 468
of IPC?

5) Whether the prosecution has proved beyond
all reasonable doubt that in pursuance to the above
said criminal conspiracy, during the above said period,
accused Nos.1 to 3 have forged documents as stated
above as genuine, produced in the Bank and
committed misappropriation of money from the Bank,
using the forged documents as genuine, and thereby
committed the offence punishable under section 471
of IPC?

6) Whether the prosecution has proved beyond
all reasonable doubt that in pursuance to the above
said criminal conspiracy, during the aforesaid period,
accused Nos.1 to 3 with a view to commit the offence
of misappropriation have fraudulently falsified the
ledger sheets, books of accounts of the bank etc. and
thereby committed the offence punishable under
section 477-A of IPC?

7) Whether the prosecution has proved beyond
all reasonable doubt that in pursuance to the above
29 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

said criminal conspiracy, during the above said period,
accused Nos.1 to 3 committed various offences and
have willfully destroyed the bank's portion of pay-in-
slips, withdrawal forms etc. with dishonest intention of
causing disappearance of evidence and to screen the
offence committed by them, and thereby committed
the offence punishable under section 201 of IPC?

8) Whether the prosecution has proved beyond
all reasonable doubt that in pursuance to 3the above
said criminal conspiracy, during the above said period,
accused Nos.1 to 3 being public servants have
misappropriated the bank account by using forged
documents as genuine and falsified the books of
accounts, have obtained pecuniary advantage to the
tune of Rs.41,000/-, which amounts to criminal
misconduct and thereby committed the offence
punishable under section 13 (1)(d) r/w.13(2) of
Prevention of Corruption Act, 1988?

9) What Order?

14. My answers to the above points are as below:-

Point No.1 - In the Affirmative
Point No.2 - In the Negative
Point No.3 - In the Negative
Point No.4 - In the Negative
Point No.5 - In the Negative
Point No.6 - In the Negative
Point No.7 - In the Negative
Point No.8 - In the Negative
Point No.9 - As per final order
for the following:-
:REASONS:
15. Point No.1 :- Section 19 of Prevention of Corruption
Act, 1988, mandates that prior sanction shall be obtained before
taking cognizance of the offence punishable U/s.13 (1)(d)
30 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

r/w.13(2) of Prevention of Corruption Act, 1988. In the case on
hand, the accused have been charge sheeted for I.P.C. offences
as well as the offence punishable U/s.13 (1)(c)&(d) r/w.13(2) of
Prevention of Corruption Act, 1988.
16. This Court vide Order dated 6.2.2002 has already
considered evidence of Sanction Officer P.W.1 - Smt. Krishna,
regarding according sanction to prosecute A-1 to A-3 as per
Exs.P1 to P3. The said order is not challenged by the parties and
it has become final. This Court has held that there is valid
sanction. The material placed discloses valid sanction. Hence, it
is answered in the affirmative.

17. Point Nos.2 to 8:-
The evidence is likely to overlap and evidence is
interlinked, therefore, these points are taken up for
determination together.

18. The evidence of P.W.50 Narendra Singh, Government
Examiner of Questioned Document, Hyderabad has to be dealt
with in all the five cases Spl.C.C.13/2000 to Spl.C.C.17/2000
while giving the finding relating to the transactions based on the
questioned documents. Therefore, the reliability or non reliability
of the evidence of the witness is taken up at this stage which is
applicable to all the five cases.
19. The prosecution has examined the GEQD Sri Narendra
Singh, as PW50. He has stated in his evidence that he has
worked as GEQD in Hyderabad from the year 1999 to 2002. He
31 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

has further stated that his Office has received a letter with
enclosures from SP CBI Bangalore vide letter dtd.9.2.2001 with a
request to examine the question documents and to offer opinion.
The questioned documents received from CBI office were having
markings Q1 to Q227, the specimen writings and signatures were
having markings S1 to S292, the admitted writings were A1 to
A50. He has stated that he has made detailed comparison of the
above documents scientifically and has given his opinion on
28.3.2002 and that document is marked as Ex.P590. He states
further that Mr.Goel was the Chief Government Examiner and he
has also signed the opinion Ex.P590. Thereafter, he has given the
details of the questioned documents, comparing questioned
documents examined by him and his opinion.
20. The GEQD - PW50 has been cross-examined at length
on behalf of accused No.1 as well as accused Nos.2 and 3.
Further, in the written argument, much has been argued
regarding the in competency and the improper report submitted
by the GEQD. In the cross-examination by accused Nos.2 and 3
it has been suggested that the expert has selected certain letters
and numerical only from out of the writings sent for the purpose
of comparison, and that suggestion is denied. The witness has
admitted that he has not prepared the juxta position chart of the
questioned document and the standard document. He did not
take photograph of each one of the questioned documents and
admitted writings and signatures. But however, the witness has
denied a suggestion that because he has not taken juxta position
of the questioned documents and admitted writings and has not
32 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

prepared the juxta position chart, it was not in better position to
make proper comparison and offer opinion. The witness has
stated that he has not mentioned the writings position of the
disputed and admitted writings in his report. The witness has
also denied that the specimen signature and writings furnished
by the IO for comparisons with disputed one were not of
proximate in time. The witness has admitted that IO must
always ensure that the specimen signature and writings that is
sent along with disputed one for the comparison must be of
similar material. He has denied a suggestion that he has
conducted comparison in a perfunctory manner without keeping
the scientific aspects in mind. He has also stated that he did not
send Ex.P592 reasoning regarding the opinion to CBI along with
opinion. He has denied the suggestion that Ex.P592 reasoning is
an afterthought prepared document for the convenience of CBI.
It is argued on behalf of A-1 that PW50 has admitted in the
cross-examination that he has prepared draft notes when he
received summon from the Court and therefore there cannot be
scientific report of the disputed writings after 17 years of time. I
have perused the cross-examination of PW50. Said witness has
stated that reasoning portion marked as Ex.P592 are his own
reason and when he received the summon from the Court he
has prepared this Ex.P592 on the basis of a draft notes prepared
at the time of examination. It may be noted that the report of
the handwriting expert is given well in advance in the year 2001
itself. No particulars have been suggested on behalf of accused
to show how the reasoning portion mentioned in Ex.P592 is
33 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

inconsistent with the report submitted by the expert as per
Ex.P590. Therefore, this argument of the learned counsel for the
accused cannot be accepted to reject the expert's report.

21. In the cross examination conducted on behalf of A-1
the witness has stated that generally, the disputed signatures are
to be enlarged for the purpose of proper examination about 3 to
5 times, in case of forgery, the enlargement of photographs
would be made to different scales. He has admitted that if the
enlargement of photographs of the disputed writings or
signatures is disproportionate in the scale to that of the admitted
or standard writings and signatures that will not offer proper
basis for comparison. The rest of the suggestions made on
behalf of accused No.1 as well as accused Nos.2 and 3 are
regarding general principles or variations that occur in the
handwritings of certain persons.
22. In the arguments, learned counsel for A1, and A2 &
A3 have highlighted the above-mentioned cross examination
portions made to PW50 and argued that the IO should have
collected the specimen writings and signatures of all the staff
members for scrutiny and comparison.
23. It is also argued that PW50 Narendra Singh has
admitted that specimen signatures of any one such as size, slant
or space may change and not all the time. It is argued that there
is a indefinite answer and non clarity reply. The rest of the
arguments on behalf of A-1 to A-3 is regarding the deficient
material and in adequate method adopted for making
34 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

comparisons. It has been argued that the evidence of PW50 is
not helpful to the case of prosecution.
But, however, it is not elicited from PW50 by confronting
any of the exhibits or the particular opinion given by the witness.
In the case on hand the specimen signature writing and signature
of A-1 to A-3 is sent GEQD for comparison. The questioned
documents sent to the GEQD will remain same. A-1 to A-3 are
not strangers to the Bank, they are the officials of the Bank and
their writings and signatures will be available in many of the
Bank records. I.O. has collected sufficient number of specimen
writings and signature of A1 to A3. He has not collected a single
or two page document as specimen writing and signature.
Therefore, the arguments and contention raised on behalf of the
accused that sufficient specimen writings should be collected has
been complied with by I.O. As far as non collecting of specimen
signature and the writings of other Bank officials is concerned,
such act of not collecting the specimen writings and signatures
will not affect the examination and comparison of the specimen
writings of A-1 to A-3 with questioned documents. In some of
the transactions some officers like Smt.Sujatha, AV
Vasnathkumar, H.S. Sumathi, Smt.Vijayalakshmi have passed
certain vouchers or issued loose leaf cheque, those acts do not
affect the case of the prosecution because, I.O. will be sending
the specimen writings and signatures to the expert against whom
there is allegation and sufficient material is collected by him.
Apart from that, the above mentioned officials signatures will
have been done in the ordinary course of banking business and
35 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

I.O. has not found any material against others. It may be noted
that the case of the prosecution itself, in general, is that the acts
of accused Nos.1 to 3 have induced other Bank officials to sign,
pass for payment and the cash making entries in various banks
books of account by making other to believe about these
documents. In such circumstances, other Bank officials acts
cannot be taken for comparison. And as far as G.K.Viswanath,
Branch Manager is concerned, the I.O. has stated that he has not
found criminality in his acts, but however, he has stated that
there may be case of negligence warranting departmental probe.
24. As stated above, the defense has not questioned the
comparison of particular individual documents with the opinion
given to that document. Further accused no.1 to 3 are bank
employees and their signature and writings will be acquainted by
others also. The handwriting expert is not forming opinion on
any single or two documents but about 227 questioned
documents sent by the I.O. In such a case, the opinion given by
the expert cannot be said to be given by not adhering to the
comparison standards by the experts.
25. In the cross examination it is elicited that juxta
position of the specimen writing and admitted writing has not
been made while comparing. The said admission of the expert
do not take away the correctness of the report submitted by him.
The witness has clearly stated that he had sufficient number of
specimen writings and with those writings, he has formed opinion
about the questioned document. Apart from that, there are
number of questioned documents wherein the writing of accused
36 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

Nos.1, 2 and 3 are proved. In such a situation, it cannot be said
that in all such questioned documents the opinion given is not
correct.
26. The witness has stated in his evidence that he has
given his report and opinion in more than 1000 cases and has
tendered evidence in many of the cases. The experience of the
witness has not been denied by the other side. No other
material is placed to show why the evidence of PW50 regarding
comparison of the handwriting has to be discarded. It may be
seen that the I.O. has collected number of writings of accused
Nos.1, 2 and 3 and out of those writings, letters and numerical
the opinion has been formed. In my view, the witness has given
proper reason for his opinion and the same has to be accepted.
Accordingly, the contention raised on behalf of accused are
rejected and the opinion given by the expert is accepted.
27. The prosecution has examined P.W.2 D.Dwarakanath
who is also examined as P.W.46. He was working as Dy.
Manager in State Bank of Mysore, Ramanagaram Branch. He has
stated about the procedure to be followed by the bank staff when
a customer approaches the bank for the purpose of deposit or
withdrawal of the amount. Thereafter, he has also narrated the
transactions of some customers. The relevant evidence will be
dealt as and when the transactions are dealt in this case.
Witness was cross examined on behalf of accused no.2 and
accused no.3, when Dwarakanath was examined as P.W.46.
Accused no.2 has admitted that it was not the duty of accused
37 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

no.2 and 3 to make entry in the ledger book or pass book. He
has no personal acquaintance with accused no.1 to 3.

28. P.W.3 Vasanthkumar, Dy. Manager has stated about
the transactions of many of the customers who had lodged
complaint. The particular evidence of transaction will be dealt
when that transaction will be taken for discussion.
29. The witness P.W.3 is cross examined on behalf of
accused no.1 and accused no.2 and 3. P.W.3 has stated in his
cross examination that there were about 15-20 employees
working in that branch between 1994 and 1996. He has also
stated that accused no.1 Shivalingaiah was Special Assistant and
he was entrusted with work of passing of withdrawal slip and
cheques upto Rs.20,000/-. He was also required to authenticate
cash receipt, cheques and subsidies. He has also stated that
every 6 months, the work will be reassigned to each employee.
Further admission is made that the cashier would normally have
the custody of cash received seal. The cheques and withdrawal
forms presented by customers are received in counter and
verified by looking into the ledger and amount will be entered in
the ledger and cheque will be sent to passing officer along with
ledger sheet. He has also stated that cash scroll is maintained by
Special Assistant, passing officer, Assistant Accountant,
Accountant and Manager. Payment cashier would maintain
separate cash scroll. He has further admitted during 1995 and
1997, no report was sent to the concerned authority regarding
discrepancy in the accounts branch.
38 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

30. In the cross examination made on behalf of accused
no.2 and 3, it is elicited that duty of the ledger clerk is to make
entry in respect of accounts regarding receipt of amount, debit
entries are also made in the ledger book and it is duty of cashier
to put the seal on the counter foil for having received the cash.
He has also stated that pass books are normally held by
customers and they bring them for updating and there is a
possibility of the customer for tampering the pass book.
Thereafter, he has denied the suggestion that in Ex.P-34, initial
are not that of accused no.3. he has also admitted that there is
no proof for proper receipt of customers' complaints marked in
these cases. It is denied that to cover up the lapses of Manager
G.K.Vishwanath, the letters are created.
31. The counsels for accused no.1 to 3 have argued that
the evidence of P.W.3 cannot be relied because he is unable to
identify the initials and signatures of other employees. It was
further submitted that since the work is distributed among the
different employees, the evidence stated by P.W.3 relating to
alleged authentication made by accused no.1, accused no.2 or
accused no.3 and regarding handwriting, should not be accepted.
32. As far as, the designation of P.W.2 and 3 are
concerned, it is not disputed that they were the Dy. Managers
working in the bank during those relevant periods. As far as, the
evidence regarding identifying the handwriting and
authentication is concerned, it depends upon the transaction and
the other material placed for those documents. It also depends
upon corroboration of GEQD. But one thing is clear that P.W.2
39 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

and 3 were working along with accused and naturally, they will
be normally acquainted with the handwriting and signatures.
Therefore, to that extent, the arguments submitted on behalf of
accused may not hold good. But as mentioned above, the
evidence of P.W.2 and 3 for each transaction has to be dealt from
the material produced and it will be dealt accordingly.
33. A contention is raised by accused no.1 to the effect
that the cash received seal will be in the custody of cashier and it
has nothing to do with accused no.1. In this regard, P.W.2 bank
official has admitted that the seal will be in the custody of
cashier. But it may be noted that it is the case of prosecution
that accused no.1 to 3 have committed so many acts and
induced the other officials to believe them. In such a situation,
the contention of accused no.1 that he did not possess seal will
not absolve him of the criminal acts committed by him. Whether
the seal portion was affixed by accused no.1 or the cashier will
be dealt at the time of dealing with relevant documents
containing the seal.
34. The I.O has also produced the receipt day book
containing the handwriting of accused no.3 Krishna, the register
is marked as Ex.P-594. The said register contains assigning A35
and A36, A37 and A38, A39 to A44, A45, A46 and A47 and they
have been sent to GEQD for comparison of these writings with
questioned documents. Ex.P-593 is the impression of specimen
seal being used in SBM, Ramanagaram branch and they were
seized in the presence of witnesses. Those documents are
collectively marked as Ex.P-593(c). Ex.P-595 is the cashier
40 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

receipt day book scroll of Special Assistant, accused no.1
Shivalingaiah. The writings are marked as A32 to A34. It is sent
to GEQD for comparing the signature with questioned
documents.
35. Now coming back to the transaction of
Smt.Shanthamma relating to case Spl.C.C.13/2000, the
prosecution has examined Smt.Shanthamma as PW4. She has
stated in her evidence that she has Bank account No.40/7543
and the opening form at Ex.P269. She has also produced her
pass book at Ex.P270, which shows total amount of Rs.21,050/-
deposited with an initial deposit of Rs.50/- and thereafter on
5.11.1993 this amount of Rs.21,000/- is credited. Shantamma
has stated in her evidence that she has not withdrawn any
amount from her account. As per the Bank's ledger that much
amount was not available. The counterfoil of deposit of
Rs.21,000/- made by Shanthamma on 5.11.1993 is produced at
Ex.P559.

36. The ledger extract maintained by the Bank pertaining to
Shanthamma's account is produced at Ex.P268. There is a
withdrawal entry which reflects that Rs.20,000/- is withdrawn on
20.11.1993 and thereafter balance amount is Rs.1186.50 at the
foot of statement.
37. Prosecution has examined PW3 - A.V.Vasantha
Kumar, Branch Manager, SBM Bank, RMV Extension. He has
stated in his evidence that he has worked as Deputy Manager
(Accounts) in Ramanagaram SBM Branch between June-1994
41 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

and February-1996; he is acquainted with the handwriting and
signatures of accused Nos.1 to 3. He has further stated that
there is an entry of credit of Rs.21,000/- on 5.11.93 and it is
authorized by accused No.1. There is entry for withdrawal of
Rs.20,000/- in ledger. The attendance register is marked as Ex.P-
605 He has further stated that Shanthamma has not withdrawn
that amount and therefore, she lodged complaint as per Ex.P267,
for which the Bank has paid that amount to Shanthamma and
Bank has suffered the loss of Rs.20,000/.

38. A perusal of statement Ex.P268 will reflects that it is
the ledger extract of Shanthamma maintained by the Bank and
amount of Rs.20,000/- has been withdrawn on 20th-Sept. PW3 in
his evidence at page 90 has stated about the relevant entry of
Rs.21,000/- deposited by Shanthamma on 5.11.1993 as seen in
Ex.P270. As mentioned above, PW4 Shanthamma has stated in
her evidence that she has not withdrawn Rs.20,000/-. In the
instant case on hand, except for making some denials of the
evidence of PW4, no other material is elicited to show that
Shanthamma has received this amount of Rs.20,000/-.
39. It has been argued on behalf of accused that the
passbook is a book given to the Customers for making entries of
the transactions made in their account. It is further submitted
that many a times the pass books are not updated and it has got
nothing to do with the Branch officials as the pass book is with
the Customer. It was further submitted that such piece of
evidence cannot be taken against the accused. The argument
42 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

advanced on behalf of the accused that pass book is in the
custody of the Customer is a known fact. But, however, when
the Customer Shanthamma says that she has not withdrawn
cash of Rs.20,000/- and in support of her claim produces pass
book, then necessarily, there has to be corresponding records in
the Bank to show that the said amount is withdrawn by her. In
the case on hand, there is only Ex.P268 ledger extract reflects
that on 20th-Sept. this amount of Rs.20,000/- is withdrawn by
her but the withdrawal form pertaining to the said transaction is
not available.
40. It is the case of the prosecution that some of the
withdrawal slips, pay-in-slips and important records have been
destroyed to suppress and screen the illegal act. It has been
argued on behalf of the accused that when some news spread
that there was some irregular maintaining of account in the
Bank, some of the public and Customers had rushed to the Bank
and made some false claims. When this argument is taken into
consideration, it can be said that it is a generalized argument
without specific particular allegation against any person. In the
case on hand, PW4 Shanthamma has stepped into the evidence
box and stated that she has not received amount in that case.
No material is brought out or elicited to show that she is
deposing falsehood or making any false claim against the Bank.
But the Bank authorities are said to have settled the amount of
Shanthamma after making enquiry in that case. So, it can be
safely concluded that Shanthamma did not withdraw the amount
of Rs.20,000/-.
43 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

41. The evidence adduced in relating to the account of
Shanthamma will reflect that she had deposited the amount into
the account, which is evidenced by deposit counterfoil Ex.P559
which reflect that an amount of RS.21,000 was deposited on
5.11.1993 . In the case on hand, there is no withdrawal slip to
show that Rs.20,000 was withdrawn by Shanthamma. Further
in the pass book Ex.P270 there is no entry relating to withdrawal
of the amount. This material is sufficient to hold that
Shanthamma has not withdrawn the amount. But, the question
is whether accused Nos.1 to 3 have fraudulently withdrawn the
amount of Rs.20,000/- from the account of Shanthamma. As
mentioned above there is no withdrawal slip and that is a
handicap for deciding as to who has withdrawn that amount.

42. The entry in the ledger is said to be authenticated by
A-1. But however, the I.O. has not sent the transaction
document to the GEQD for its opinion. In many other
transactions the I.O. has collected documents and sent them to
the GEQD but not regarding this transaction. The I.O. had an
opportunity to corroborate the evidence of PW3 by getting
compared the authentication made in the ledger and regarding
who wrote about withdrawal amount. In the absence of sending
the document to the GEQD it is not safe to rely only on the
evidence of PW3 pertaining to this transaction for proving
allegation against A-1 to A-3. Therefore, I hold that the material
44 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

placed by prosecution is insufficient regarding defrauding of
amount Shanthamma's account and it is held accordingly.
43. The prosecution has also alleged that there was
criminal conspiracy between accused No.1 Shivalingaiah and A-3
Krishna and they have fraudulently withdrawn an amount of
Rs.5,000/- on 17.8.93, Rs.2,000/- on 30.8.93, Rs.3,000/- on
17.9.93, Rs.5,000/- on 10.9.93, Rs.5,000/- on 18.8.93,
Rs.5,000/- on 27.9.93, Rs.5,000/- on 2.11.93 and Rs.4,000/- on
16.12.93 from the S.B. Account of sri Guru bearing No.PER
30/5470 by forging the withdrawal forms and by falsifying the
Bank's books of account.
It is also further case of the prosecution that thereafter the
accused have fraudulently credited Rs.5,000/- on 24.9.93,
Rs.5,000/- on 22.10.93 and Rs.3,000/- on 16.12.93 out of
defrauded amount and thus the net defrauded amount is
Rs.21,000/-.

44. In order to prove these aspects, the prosecution has
mainly relied on the evidence of PW3 - A.V.Vasanth Kumar,
Dy.Manager, SBI, Ramanagaram Branch, PW2 - Dwarakakath,
Dy.Manager, SBI, Ramanagaram Branch, PW50 - GEQD,
Hyderabad and the investigating Officer - B.Suresh Kumar. PW3
in his evidence has stated that he is acquainted with the
handwriting and signature of accused Nos.1 and 2 as he has
worked along with them in the same Branch. The evidence of
PW3 at page-234 is relating to the withdrawals of amount from
the account No.PER 30/5470 of Guru at Rs.5,000/- on 15.8.93
45 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

and the withdrawal slip is authorized by A-1 produced at
Ex.P538(a). He has also further states that the withdrawal slip
dated 18.8.93 for Rs.5,000/- is at Ex.P539 and it is authorized by
A-1 Shivalingaiah and paid by Cashier Smt.Nagarathna. PW3
further states that the withdrawal slip dated 30.8.93 for
Rs.2,000/- from the account of Guru is produced at Ex.P540 and
he is unable to identify the person who has signed it. He also
states that the withdrawal slip dated 10.9.93 for Rs.5,000/- is at
Ex.P541 and accused No.1 has initialed it as per Ex.P541(a).
Further, withdrawal slip dated 17.9.93 for Rs.3,000/- is prepared
and passed by Shivalingaiah A-1 and same is marked at Ex.P542.
Another withdrawal form dated 27.9.93 for Rs.5,000/- from the
account of Guru is produced at Ex.P543. PW3 says that even
Shivalingaiah has initialed the said document. Another
withdrawal slip dated 16.12.93 for Rs.4,000/- is at Ex.P544.
PW3 has stated that accused No.1 has made his initials.
Similarly, another withdrawal slip dated 8.6.96 for Rs.5,000/-
from the A/c. bearing No.48/8911 is marked at Ex.P545 and it is
passed by A-1.

45. These withdrawal slips have been sent to the
questioned document examiner for comparison with the
specimen and admitted signatures and the withdrawal slip.
Narendra Singh GEQD is examined as PW50 and his report is at
Ex.P590 with regard to Ex.P539 pertaining to withdrawal amount
of Rs.5,000/- on 8.8.93 by Guru. The GEQD has given his report
at Ex.P590 and has stated that initial found on Q164 document is
46 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

not suitable for giving any opinion. Similarly regarding Ex.P540
with Question No.160 there is no opinion regarding this. For
Rs.2,000/- dated 30.8.93, the withdrawal slip produced at
Ex.P541 and similarly relating to withdrawal amount of
Rs.5,000/- on 10.9.93; the expert has given opinion that said
question No.162,the initial found on said withdrawal slip is not
suitable for giving any opinion. The prosecution has also
produced Ex.P-506 bank transfer's scroll book pertaining to
account no.30/5470
46. Ex.P542 is relating to withdrawal amount of
Rs.3,000/- which is mentioned as question No.161. PW50 has
given his opinion that the person who wrote specimen signature
S1 to S130 also wrote those portion of withdrawal. This evidence
of PW3 to the effect that accused No.1 has written the
withdrawal form is corroborated.
The next withdrawal form is Ex.P543 for withdrawal amount
of Rs.5,000/- on 27.7.93. It is questioned document No.165 and
the expert has stated that initial is not suitable for giving any
opinion. Similarly, another voucher for Rs.4,000/- dated
16.12.93 is marked at Ex.P544 and it is mentioned that initial of
this document is not suitable for giving opinion.

47. The Charge Sheet records reveals that document
relating to account opening form, ledger extract, have been
received by the I.O. but, however, they are not marked in this
case through the account holder Guru. In fact account holder
No.PER 30/5470 - Guru is not examined in this case. If
47 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

prosecution has to prove that the above mentioned amounts
have been withdrawn by forging signature of Guru then evidence
of Guru will be important to show that he did not sign these
entries. Thereafter, they must also prove that signatures are in
the handwriting of accused No.1. There is also allegation of
making some credit entries into the account to the tune of
Rs.13,000/-. Even to show that these credit entries are not
made by Guru there has to be evidence of Guru. In this case
there is only one entry Ex.P542 which has expert opinion that
Q.161 portion has initial of accused no.1. It is established with
the help of GEQD's opinion. There is a signature portion of one
Guru which was assigned as Q.161/1 by the I.O on Ex.P-542 and
that signature is not proved to be in the handwriting of accused
no.1. Therefore, it cannot be held that accused no.1 took this
amount of Rs.3000/- mentioned in Ex.P-542. The prosecution
has also produced Ex.P-498 the bank transfers scroll to prove the
allegations in respect of Guru's account pertaining to transaction
of 10.9.1993, 27.9.1993 wherein the account No.30/5470 is
referred. The said register will also not help the prosecution
because Guru is not examined. Thus the evidence of Guru was
essential in this transaction. Therefore, the material placed is
not sufficient to prove alleged defrauded amount and falsifying of
documents.
48. The claim of the prosecution relating to transaction of
Guru, that accused Nos.1 to 3 have falsified the accounts and
withdrawn the amount by forging document is not established
48 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

beyond reasonable doubt. Therefore, to that extent the case of
prosecution is not established.
49. As far as conspiracy against accused Nos.1, 2 and 3 is
concerned regarding these two accounts in Spl.C.C.13/2000,
there is only oral evidence of PW3 and the I.O. that there was
conspiracy between these persons to withdraw the amount,
falsifying the books of account. Investigating Officer in the
cross-examination has stated that accused Nos.1 to 3 were the
front of the Bank staff; accused Nos.2 and 3 were handling the
Cash and they were in possession of the seal like 'cash received'
and 'cash paid'. It is argued that these transactions have taken
place in connivance with each other. There are other
transactions in this case and the connected cases, they will be
dealt later on. The conspiracy is not established regarding these
two transactions.
50. The charges framed against accused no.1 to 3 for
offence punishable u/S.120B regarding criminal conspiracy,
Sec.409 regarding misappropriation, Sec.468 IPC of forgery,
Sec.471 IPC regarding using the forged document and Sec.477A
IPC regarding falsification of record and sec 201 IPC regarding
screening evidence and regarding S.13(1) (d) of Prevention of
Corruption Act, 1988, is not proved beyond reasonable doubt.
Under the circumstances, the points 1 to 8 in
Spl.C.C.13/2000 are held in 'negative' and acting
u/S.235(1) Cr.P.C, accused Nos.1 to 3 are acquitted of
offences u/S.120B IPC, S.409 IPC, S.468 IPC, S.471 and
49 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

S.477A IPC, S.201 IPC and S.13(1)(d) R/w.13(2) of the
Prevention of Corruption Act in Spl.C.C.13/2000.

Special C.C. No.14/2000
51. This Charge Sheet is filed against the accused Nos.1
to 3 for the offences punishable under Section.120-B r/w.409,
420, 468, 471 and 477-A of IPC and Section.13(2) r/w.13(1)(c)
and (d) of Prevention of Corruption Act, 1988, regarding
transactions that have taken place between 1.1.1994 to
31.12.1994. It is the case of the prosecution that accused Nos.1
to 3 in furtherance of criminal conspiracy have fraudulently
misappropriated a net amount of Rs.94,4000/- from the SB
account No.SIB3/573 of T.Murthappa; Smt.Vijaya (SB Account
not opened); S.B. Account No.39/7275 of Shri Huchegowda; S.B.
Account No.44/8085 of Shri D.Thammaiah; SB Account
No.AGR7/1335 of Shri K.L.Mayanna and SB Account No.40/7489
of Dr.K.M.Muniraju, during the year 1994.
52. I have heard the prosecution and the advocates for the
Accused. The points that arise for my determination in this
Spl.C.C.No.14/2000 are as under:-

1) Whether the prosecution proves that there
was a valid sanction u/S.19 of Prevention of
Corruption Act, 1988 to prosecute accused Nos.1 to 3?

to 31.12.1994 entered into criminal conspiracy with
each other, induced T.Murthappa, Smt.Vijaya,
Huchegowda, K.L.Mayanna, K.M.Muniraju,
Thammaiah, the Customers of the Bank to keep
money under deposit, with a view to cheat and
misappropriate by falsifying the Bank accounts and by
withdrawing the amount in the name of said
depositors by using forged withdrawal forms, Pass
Books, ledger sheets and vouchers etc. by falsifying
the Bank's Books of Accounts and thus have
committed the offence of criminal misappropriation by
dishonestly withdrawing money deposited in the Bank
by the customers and thereby they have committed
the offence punishable under section 120-B of the
Indian Penal Code?

3) Whether the prosecution has proved beyond
all reasonable doubt that in pursuance to the above
said criminal conspiracy, during the above said period,
accused Nos.1 to 3 have fraudulently induced
T.Murthappa, Smt.Vijaya, Huchegowda, K.L.Mayanna,
K.M.Muniraju, Thammaiah, the customers of the Bank
to make deposits in the Bank by way of forging the
withdrawal forms, pass books, vouchers, ledger
sheets etc. and dishonestly have
withdrawn/misappropriated the account holders by
withdrawing certain amounts fraudulently and again
credited certain amounts, by falsifying the Bank's
books of account and thus defrauded the Bank to the
tune of Rs.94,400/- and thereby committed the
offence punishable under section 409 of IPC?

4) Whether the prosecution has proved beyond
all reasonable doubt that in pursuance to the above
said criminal conspiracy, during the above said period,
accused Nos.1 to 3 have fraudulently forged various
credit vouchers, withdrawal slips, pass books, ledger
sheets etc. by affixing the forged signatures,
fraudulently to misappropriate the money of the Bank
with an intention to cheat the Bank and thereby
51 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

committed the offence punishable under section 468
of IPC?

7) Whether the prosecution has proved beyond
all reasonable doubt that in pursuance to the above
said criminal conspiracy, during the above said period,
accused Nos.1 to 3 committed various offences and
have willfully destroyed the bank's portion of pay-in-
slips, withdrawal forms etc. with dishonest intention of
causing disappearance of evidence, and thereby
committed the offence punishable under section 201
of IPC?

8) Whether the prosecution has proved beyond
all reasonable doubt that in pursuance to the above
said criminal conspiracy, during the above said period,
accused Nos.1 to 3 being public servants have
fraudulently misappropriated the bank account and
obtained the pecuniary advantage to the tune of
Rs.94,400/-, which amounts to criminal misconduct
and thereby committed the offence punishable under
52 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

section 13 (1) (c) & (d) r/w.13(2) of Prevention of
Corruption Act, 1988?

9) What Order?

53. My answers to the above points are as below:-

Point No.1 - In the Affirmative
Point No.2 - Negative
Point No.3 - Affirmative against A-1
Negative against A-2 and A-3
Point No.4 - Affirmative against A-1
Negative against A-2 and A-3
Point No.5 - Affirmative against A-1
Negative against A-2 and A-3
Point No.6 - Affirmative against A-1
Negative against A-2 and A-3
Point No.7 - In the Negative
Point No.8 - Affirmative against A-1
Negative against A-2 and A-3
Point No.9 - As per final order
for the following:-

: REASONS :

54. Point No.1 :- Section 19 of Prevention of Corruption
Act, 1988, mandates that prior sanction shall be obtained before
taking cognizance of the offence punishable U/s.13 (1) (c) & (d)
r/w.13(2) of Prevention of Corruption Act, 1988. In the case on
hand, the accused have been charge sheeted for I.P.C. offences
as well as the offence punishable U/s.13 (1) (c) & (d) r/w.13(2)
of Prevention of Corruption Act, 1988.
55. This Court vide Order dated 6.2.2002 has already
considered evidence of Sanction Officer PW1 - Smt. Krishna,
regarding according sanction to prosecute A-1 to A-3 as per
Exs.P1 to P3. The said order is not challenged by the parties and
53 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

it has become final. This Court has held that there is valid
sanction. The material placed discloses valid sanction. Hence, it
is answered in the affirmative.

56. Point Nos.2 to 8:-

The evidence is likely to overlap and evidence is
interlinked, therefore, these points are taken up for
determination together.

57. In this Spl.C.C.14/2000, there is allegation against the
accused regarding defraudment of amounts of 6 account holders.
The prosecution is relying mainly on the evidence of P.Ws.2, 3,
49 and 50 and some of the account holders. Before taking up
the proof of allegation of the transactions, it may be proper to
consider the arguments advanced on behalf of both the sides
which is applicable to all the five cases in Spl.C.C.13/2000 to
17/2000.

58. The counsels for accused as well as P.P have submitted
their arguments in all the five cases and filed written arguments.
These arguments will be dealt now and it is applicable to all the
five cases, otherwise, it will be repetition of arguments and
findings of this court.
59. The learned Public prosecutor has submitted her
argument and also filed written arguments. It is contended that
from the evidence of Bank Official PW3, the evidence and opinion
of Government Examiner for Questioned Document, other Bank
officials and the various challans and documents, the prosecution
54 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

has proved the charges against the accused. The allegation and
proof regarding those allegations has been narrated in the
written argument. This court has dealt with each entry
separately by going through evidence and material.
60. The learned Counsel for the accused No.1 has submitted
argument and submitted written argument in Special Case
Nos.13/2000 to 17/2000. The main argument advanced on
behalf of accused No.1 is that, the accused No.1 was Special
Assistant, who was authorized to pass cash payment vouchers
upto Rs.20,000/- and transfer vouchers upto Rs.50,000/-,
supervising the counter clerks, checking the ledgers and passing
of Government payment vouchers upto Rs.20,000/- and any
other work entrusted by the Manager. It is submitted that he is
not connected to Cash at all. It is further argued about the
various delegations of powers of the Branch Manager and other
staff working in the Bank.
61. One of the most important argument canvassed on
behalf of the accused is that Ex.P569 complaint has clear
allegation against the Manager of the Ramanagaram Branch -
G.K.Vishwanath, wherein there is specific allegation that he has
discounted an accommodation cheque for himself for Rs.14,000/-
on 2.7.96 with the help of a cheque leaf from a closed account of
a customer with one of their Branches at Bangalore and repaid
the liability through a demand draft on 5.8.1996, obtained at
Bangalore by Sri Vishwanath. There is allegation that
G.K.Vishwanath, permitted opening of current account for a party
who had dealings with their Gayathrinagar Branch at Bangalore,
55 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

where G.K.Vishwanath worked as Branch Manager and
discounted cheques/bills of Rs.1,68,000/- and it was become
very difficult to recover Rs.1,68,000/-.
62. It is further submitted that the investigating officer has
conveniently not charge sheeted G.K.Vishwanath. It is
highlighted in the cross-examination of I.O., PW49 Sureshkumar
regarding number of fraudulent accounts raised from 19 to 86
amounting to Rs.4,69,500/- to Rs.30,35,000/- which clearly
indicates that Bank Manager's failure to have control over the
mismanagement of the Bank. Further, in the cross-examination
of PW49 - B. Sureshkumar, he has stated that he cannot recall
to have verified the audit reports of the relevant year. It is
further submitted that Special Assistant A-1 is not front officer at
the Bank. It is also submitted that there are so many officers in
the Bank and only the accused herein have been pointed out. It
is also pointed out that the payments have been made by
different officers namely Sujatha, Dy.Manager - passing Ex.P222,
223, 225 and 226; Branch Manager, G.K.Viswanath - passing
Ex.P224 an amount of Rs.1,00,000/-; A.V.Vasanthkumar -
Ex.P264, amount of Rs.32,000/-, Vijayalakshmi, Assistant
Manager passing Exs.P390 and P526; H.S.Sumathi, Asst.Manager
- amount of Rs.2,000/-. It is also submitted that Cash Seal is in
the custody of Cashier only and not with the Special Assistant. It
is also submitted that the ledger entry in the pass book entries
are to be made by ledger clerk and not Shivalingaiah A-1.
63. Further, during the year 1995-1997 no report was sent
to the controlling authority regarding discrepancy in the accounts
56 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

of the Branch and therefore, there is no question of falsifying the
accounts. It is also submitted that the customers of the Bank
hearing the news of irregularities of SBM, Ramanagara Branch,
took undue advantage to report and complain to the maximum
for personal gains. In this situation, even the Bank of
Ramanagara Branch has not exercised the settlement judiciously
without any thorough investigation and has settled the claim to
put blame on hand picked people hiding their own flaws. No
discrepancies were noticed in Audit years 1991 -1996. It is also
submitted that as per banking procedure, in every 6 months, the
work would be reassigned on routine basis for each employee.
Therefore, when there are so many employees who come under
the rotation to carry out the responsibility, it is improper to
blame only accused no.1 when there were number of employees
involved in the capacity as Special Assistant. This argument of
accused would be a generalized argument but the allegations
made against him are specific to the effect that while he worked
as Special Assistant, the defraudment was done. Therefore, such
argument is unacceptable.
64. Further it is argued that the evidence of Bank
witnesses PW10 - Ballal and PW12 - Vijayalakshmi, cannot be
relied. It is contended that, Mahadevamma - PW47, the ledger
clerk, has stated in her evidence that she has given the token to
R.Shantha and that has to be taken as due payment. The
prosecution has failed to identify the witnesses. Many of the
important witnesses have not been examined in this case.
57 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

Therefore, the prosecution has failed bring home the guilt of the
accused to prove the charges.
65. It is also contended in written argument on behalf of
Accused no.1 that the challans and counter foils produced and
spoken to by P.W.3 are not authenticated, the challans are
forged, no amount is found in challans or in ledger entries, as
such, no evidence can be attached to challans and pass book
entries which are not authenticated by banks under certification
as required under bankers books of evidence Act.
66. The learned Counsel for the accused No.2 and 3 has
argued the matter and has filed the written argument in
Spl.C.C.No.13/2000 to 17/2000. The important contention
raised on behalf of the accused are that accused Nos.2 and 3
have been falsely implicated in this case, they are innocent and
they have not committed the alleged offences. It is contended
that the initial report of the internal investigation report filed by
PW10 - K.S.R.Ballal is withheld; thereafter it is produced at the
time of evidence. When there is allegation that more than 67
account holders have complained difference in their accounts,
only 30 account holders have been examination, but non-
examination of remaining customers cast doubt on the allegation
and theory made by the prosecution and it is fatal to their case.
The specimen signatures of customers have not been obtained
for being examined as Government Examiner for Questionnaire
Document. As per Ex.P564 report of the internal investigation
report by M.S.R.Ballal, G.K.Viswanath, Manger of SBM and other
officers were also involved, but only three accused have been
58 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

implicated to avoid the real culprits. None of the witnesses have
stated that money have been received by the accused and as
such question of invoking section 471 and invocation of Section
477(A) IPC will not arise. All the customers /account holders are
forced by the Bank itself to cover up other persons who have
committed wrong and tutored witnesses statement cannot be
looked into. The evidence of PW3 is not corroborating with the
other witnesses and PW3 is a party to the internal enquiry
conducted by PW10.
67. It is submitted that, prosecution has not established
that accused Nos.2 and 3 were aware of the vouchers being
forged when the cash was paid. Under the circumstances, the
alleged offence u/S.468 and 471 IPC cannot be fastened, as their
duty is to pay cash whenever any voucher is passed by the
concerned passing officer. The prosecution has not established
that accused by corrupt means or illegal act demanded and
received any particular money or gratification for offence
U/s.13(2) r/w. section 13 (c) and (d) of P.C.Act. The complaints
of Customers do not implicate accused Nos.2 and 3. The
discrepancies in the accounts of customers were taken through in
haphazard manner and amount was unauthorisedly paid to them
by management staff including PW3 Vasanthkumar, later all the
liabilities are fixed on these accused. Pass Book issued to the
customers is not authenticated bank document, unless it is
certified and authenticated by provisions of Section 2(8) (a) of
Bankers Evidence Act, 1981. PW3 has clearly admitted that duty
to make entries in ledger book and Pass Book is by the
59 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

concerned ledger clerk and counter staffs and hence accused
Nos.2 and 3 have no role to play in it and hence prosecution has
failed to prove the charges.
68. The arguments canvassed on behalf of accused that the
present case is filed to cover up the acts committed by
G.K.Vishwanath cannot be accepted. The I.O has stated in his
evidence that he did not find any criminality in the allegation
made against G.K.Vishwanath in the FIR and therefore, he was
not sent for trial. In this case, we cannot venture into the acts of
G.K.Vishwanath because he is not charge sheeted and he is not
facing trial. The question will be whether the non charge
sheeting of G.K.Vishwanath will lead to inference that accused 1
to 3 have not committed alleged criminal act. In the case on
hand and other cases to be dealt later on, the allegations
regarding defrauding of amounts from different account holders
is specific which concerns the accused no.1 to 3. The question of
involvement of G.K.Vishwanath in those transactions is not there.
In the FIR, the allegation of G.K.Vishwanath is different and
allegation against these three accused were different. Therefore,
such arguments do not hold good.
69. It is also the argument of accused that different
officers namely Sujatha, A.V.Vasanthkumar, Vijayalakshmi,
H.S.Sumathi had also passed certain transactions but case has
been filed only against accused no.1 to 3. This argument also do
not help the case of accused. Wherever, the above mentioned
official have taken a role of passing the transaction or making
authentication that is taken into consideration by the I.O. There
60 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

is no allegation against those officials and they cannot be
dragged in this case for putting up defence on behalf of accused
no.1 to 3. The allegations of relevant entries have been
discussed separately in these cases and in many of the cases,
there is direct forgery proof against accused no.1 and accused
no.3. In many transactions, it is difficult to connect accused no.2
but in some cases, in particular, regarding account of Anwar
Shariff in Spl.C.C.16/2000, the involvement of accused no.2 is
established where he has made more than 10 payments in
respect of forged withdrawal slips made by accused no.1.
70. There is another contention that no report has been
sent to the controlling authority regarding discrepancy in the
accounts of branch during the year 1995 to 1997 and therefore,
there is no question of falsifying accounts. This argument also
do not hold good because there are number of transactions
proved against accused no.1 and 3 and some transactions
against accused no.2. If the report of discrepancy in the
accounts is not sent to the controlling authority, it can be said to
be a lapse on the part of a person who was responsible to send
such a report but that could arise only if such discrepancies in
accounts were detected by the concerned authority. Anyhow,
whether the discrepancy of accounts is reported to the controlling
authority or not, it cannot be inferred that everything was in
order and there were no discrepancy in the accounts. Sufficient
materials are placed in this case and there is ample proof
regarding falsification of accounts, forgery of withdrawal slips,
not crediting the amount to the bank when it is deposited by
61 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

depositors. The alleged transactions of defraudment has been
dealt in each case separately and a finding is given as to whether
that allegation is proved or not. In some transactions, the
prosecution has not been able to place sufficient material to
prove those allegations and accordingly, transactions have been
held not proved. In spl.C.C.13/2000, the prosecution has failed
to prove the allegations of defraudment from the accounts of
Shanthamma and Guru and it has been held accordingly and
accused no.1 to 3 have been acquitted of the offences pertaining
to those accounts involved in that case. Therefore, a generalized
view cannot be formed regarding the defence raised by the
Advocate for accused.
71. It has also been argued that some of the customers
have rushed to the bank after hearing the rumors about the
bank's irregularity and have taken undue advantage by
complaining to make personal gains. It is alleged that the
settlement was not done judiciously. This argument also does
not advance the defense of accused any further. The allegations
of each transaction are dealt separately on merit based on the
material placed. If some account has not been settled properly
by the authority that would not come in the way of defense of
the accused. There is no material to show that the bank
authorities have created documents and material against
accused.
72. It is argued on behalf of the accused that the
complaints of respective account holders produced in this case do
not have the seal or authentication of the bank. It is argued that
62 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

these complaints are created. Such suggestion is also made in
the cross examination of P.W.3 in page no.244 pointing out
various exhibits given to the complaints. P.W.3 has admitted
that there is no proof for having received complaints of
customers by the bank. I have perused most of the complaints
and they do not bear the seal or date when the bank has
received these complaints. But some of the account holders are
examined before the court and their evidence is considered on
the basis of the other documents such as account opening form,
ledger extract, pass book and counter foils if any. This court is
not drawing any inference against accused no.1 to 3 only based
on the complaints marked. Therefore, this contention of the
accused does not come to the aid of accused.
73. An argument is also canvassed that the evidence of
bank witnesses P.W.10 Sri.Ballal and evidence of
Smt.Vijayalakshmi P.W.12 cannot be relied. As far as evidence
of PW.10 is concerned, he has made internal investigation and he
has stated accordingly about the fraudulent transactions in
various SB accounts. In the cross-examination to PW10 A-2 and
A-3 have got marked a portion on page No.30 report as Ex.D.1.
The witness has stated that the said portion is not prepared by
him. A perusal of Ex.D1 portion mentions with heading CBI
report that matter is discussed with Sri Suresh Kumar Inspector,
who is handling this case, interrogation in respect of accused is
over, he has to verify the evidence from the Branch. PW10 has
denied a suggestion that he has prepared the report Ex.P594 as
per the instructions of the I.O.
63 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

It is argued that the report submitted by P.W.10 as per
Ex.P-564 was withheld and produced only after a challenge was
made to the witness in the cross examination regarding the
report prepared by him. It is suggested to P.W.10 that Ex.P-564
internal investigation report is created later on. Ex.D1 portion got
marked for accused do not establish anything to disprove the
evidence of PW10 and his report. In my view, the evidence of
P.W.10 will only strengthen the case of prosecution and
corroborates the evidence led in by various account holders. In
this case, the CBI has charge sheeted the accused and the proof
relating to those allegation are produced. Therefore, the
evidence of P.W.10 will not matter much for either side because
there is independent evidence led in by some account holders
and producing documents. The evidence placed proves that there
are many misappropriation and fraudulent acts. Under those
circumstances, some credence has to be given to evidence of
P.W.10 as per Ex.P-564. But however, Ex.P-564 is not applied
independently against accused no.1 to 3.
74. The argument advanced for Accused no.1 regarding
the challans and pass book entries cannot be relied for want of
certification as required under bankers books of evidence act do
not hold good because the case of the prosecution is that some
forgery is done in withdrawal slips, misappropriation is made
when amount is credited through pay-in-slips and wrong entries
are mentioned in pass book without taking the entries in the
original ledger. In such allegations, it cannot be expected that
there will be proper authentication. Further, there is allegation
64 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

that the authentication is also made in furtherance of criminal
conspiracy. Most of the documents produced are original pass
book, original withdrawal slips, ledger extracts and pay-in slips.
They are automatically admissible in evidence. Wherever Xerox
documents are produced, that observation is made during the
course of judgment. The certification is necessary only when
certified copy is sought to be produced and not otherwise.
Therefore, the arguments do not come to the aid of defence of
the Accused.
75. There is specific allegation that an amount of
Rs.22,000/- was fraudulently withdrawn on 23.6.1994 from the
SB A/c.No.SIB 3/573 of T.Murthappa and the said entry was
mentioned in the pass book, but the same is not taken into books
of account.
76. In this regard, the prosecution has examined PW2 -
D.Dwarakanath, Deputy Manager, State Bank of Mysore,
Ramanagaram Branch, who has spoken about the procedure that
Bank follows regarding debit entry of any account. PW2 -
V.Dwarakanath, Dy.Manager has stated that he is conversant
with the handwriting and signature of accused Nos.1 to 3 as he
has worked with them. Prosecution has also relied on the
evidence of D.Thammaiah, who is examined as PW5 and
questioned document examiner, GEQD - Narendra Singh as
PW50, Smt.Vijaya is examined as PW6, Huchegowda is examined
as PW7, K.M.Muniraju is examined as PW8 and B.Suresh Kumar,
Investigating Officer is examined as PW49. The account holder
K.L.Mayanna was reported to be dead.
65 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

77. PW3 - A.V.Vasanthakumar, has stated in his evidence
at page No.82 that, T.Murthappa has lodged complaint as per
Ex.P253, stating that he had S.B. A/c.No.SIB 3/573 and further
stated that there is an entry in the pass book - Ex.P254 which
reflects remittance of Rs.22,000/-. But there is no such entry in
the ledger extract - Ex.P255. He has also stated that said entry
was authorized by A-1 - Shivalingaiah and there is initial of
accused no 1on it. A perusal of pass book Ex.P254 will reflect
that there is a credit entry of Rs.22,000/- as per Ex.P254(a), but
the account extract produced at Ex.P255 does not contain this
amount.
78. PW49, Investigating Officer, has stated in his
evidence that he has recovered Cashier receipts day book from
7.5.94 to 1.8.94, day book is marked at Ex.P596 and stated that
relevant entries in registers are marked at page No.96 to 99 but
the entry of Rs.22,000/- in the name of T.Murthappa is not
found.
79. I have perused the register at Ex.P596. It is Casher's
receipt day book and there are several transactions of receipt of
cash on 22.6.94. But, however, the name and account no of
Murthappa for Rs.22,000/- is not mentioned. Further, the
account number is also not mentioned. The said register is
maintained in the ordinary course of banking business. This
register has not been denied in the cross-examination.
Therefore, there is no impediment to rely on this document
Ex.P596 register. On going through these materials, it is clear
that there is an entry in the pass book of Murthappa that an
66 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

amount of Rs.22,000/- is deposited. PW3 has clearly stated this
is initialed by accused No.1. But there is no similar entry in the
cash receipt day book. This would only reveal that the amount
has been received but same is not taken into account of
Murthappa. The prosecution has not examined Murthappa in this
case, but still his complaint said to be received by the Bank is
marked through PW3, Bank Officer.
80. The Bank has also produced attendance register in this
case. There is no reason to disbelieve the evidence of PW3 to
the effect that the pass book entry has been initialed by accused
No.1. In some of the other transactions alleged in the Special
C.C.No.15/00 to 17/00, there is ample proof regarding
involvement of accused No.1 in defrauding amount. Under the
circumstances, from the evidence of PW3 and PW49, coupled
with register Ex.P596, pass book Ex.P254, the prosecution has
established that accused No.1 has defrauded the amount of
Rs.22,000/- belongs to Murthappa.
81. There is also another allegation against accused Nos.1
to 3 that one Smt.Vijaya had paid an amount of Rs.20,900/- to
A-1 Shivalingaiah on 10.2.94 for opening account with the Bank
and that said amount has been misappropriated fraudulently and
no account is opened. But counter-foil for having received cash
is given to her and pass book with entry of crediting Rs.20,900/-
is also made. In this regard, prosecution has examined
Smt.Vijaya -as PW6. She has stated in her evidence that she
has signed account opening form Ex.P437 and it contains her
photograph. She has also identified pass book given to her,
67 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

which is marked at Ex.P438. She has further stated that she
paid an amount of Rs.20,900/- for depositing the same in her
account and she has given Rs.6,000/- on another occasion.
Thereafter, she found that account was not opened, so she
lodged complaint with the higher officer of the Bank, as per
Ex.P436.
82. PW3 - A.V.Vasanth Kumar, Branch Manager, SBM, has
stated in his evidence (page No.170) about the letter Ex.P436
given by Smt.Vijaya relating to remitting an amount of
Rs.20,900/-. He also stated that there is an account opening
form in her name as per Ex.P437(a) and that has been
authorized by accused No.1 and signed by him. So also, the
passbook is also authorized by Shivalingaiah and initiated by him
as Branch Manager and there is no SB Account number. He has
also stated that there is a pay-in-slip marked at Ex.P.439 dated
1012.94 for Rs.20,900/-, the said withdrawal slip is in the
handwriting of accused No.1 - Shivalingaiah, which also bears his
signature. Even there is a initial for the amount of Rs.6,000/-,
but there is no account in their Bank and there is no entry in the
ledger pertaining to this account. The prosecution has produced
Ex.P-487, the cashier's payment day book register. On
11.2.1994, there is no credit entry of Rs.20,900/-.
83. A perusal of Ex.P438 pass book of Vijaya
D/o.Doddaiah will reflect that it is the pass book of State Bank of
Mysore; there is an amount of Rs.20,900/- and Rs.6,000/-
entered into the pass book on 10.2.94 and on another date. The
account opening form is also produced at Ex.P437, but however,
68 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

account number is not mentioned. Pay-in-slip is produced at
Ex.P439. There is no reason to disbelieve the evidence of Vijaya
to the effect that she has deposited Rs.26,900/-The pass book
bears those entries in her name. There is clear evidence of PW3
- A.V.Vasanth kumar to the effect that pass book and the
account opening form has been initialed by A-1. This will clearly
reflect involvement of accused No.1 in receiving the amount, but
not opening account in the name of Vijaya. It has been elicited
in the cross-examination of PW3 that he is a B.Sc., graduate and
he is not qualified in handwriting and finger print science. It is
argued by the counsel for the accused to the effect that evidence
of PW3 cannot be relied regarding his identification of initials of
accused No.1 by submitting that he is unable to identify the
signature or handwriting of other staff. The defence of the
accused that evidence of PW3 cannot be relied regarding
identifying handwriting and signature cannot be accepted,
because it is not disputed that PW3 has worked with accused
Nos.1 to 3 for more than 1 ½ years in the same Branch. In the
normal course of transactions of the Bank, each persons hand
writing and signature will be known to the other staff. Under
those circumstances, evidence of PW3 to the effect that he was
acquainted with the signature and writing can be believed.

84. In the case of transactions of Vijaya the evidence of
PW3 is to the effect that accused No.1 has initialed on pass book
as well as account opening form, but however, no account is
opened in the name of Vijaya. Then naturally it would lead to
69 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

inference that an amount of Rs.20,900/- was defrauded by
accused No.1. Thus prosecution has established this fact.

85. Further, it is also the case of the prosecution that out
of S.B. account No.39/7275 of Huchegowda, the accused Nos.1
to 3 in a fraudulent way altered the withdrawal form from
Rs.4,000/- to Rs.14,000/- and thereafter fraudulently made entry
of Rs.4,000/- in the pass book. Thus, an amount of Rs.10,000/-
is misappropriated.
86. To evidence this fact, prosecution has examined
Deputy Manager, PW3 - A.V.Vasantha kumar and he has stated
in his evidence (page No.173) that Huchegowda had S.B.
Account No.39/7275 and account opening form dated 28.5.93 is
marked at Ex.P441, the ledger extract is marked at Ex.P442 and
stated that withdrawal slip is in the handwriting of A-1 and it is
passed by A-1. The pass book is marked at Ex.P444, where it
shows a sum of Rs.4,000/- is withdrawn on 26.4.94 and it is in
the handwriting of A-1. Huchegowda is examined as PW7 and he
has stated in his evidence about opening of SB account and that
he had deposited an amount of Rs.10,000/- in his account, but
the said amount was not taken into credit. He has stated that
his signature is found on withdrawal slip Ex.P443. The document
Ex.P441 is the account opening form, Ex.P442 is the ledger
extract and in Ex.P442 ledger an amount of Rs.10,000/- is
withdrawn. The withdrawal slip is produced at Ex.P436. The
prosecution has also produced Ex.P-508, the bank transfers'
70 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

scroll of Special Assistant wherein an amount of Rs.14,000/- is
shown for a/c.No.39/7275.
87. PW3 has clearly stated that the said withdrawal slip is
written by A-1 - Shivalingaiah. The questioned document
examiner, GEQD is examined as PW49 and he has stated in his
evidence that the person who wrote S1 to S130 also wrote Q132.
The said marking question No.132 is found on withdrawal slip
Ex.P443. The evidence of PW7 Huchegowda is corroborated by
the evidence of PW49 questioned document examiner as well as
PW3. Therefore, it can be seen that most part of this
transactions is in he handwriting of accused No.1 - Shivalingaiah.
It can be safely concluded that accused No.1 defrauded this
amount of Rs.10,000/- from the account of Huchegowda. The
allegation that an amount of Rs.10,000/- is defrauded is
established.

88. It is further case of the prosecution that D.Thammaiah
had deposited an amount of Rs.600/- on 6.9.94 and it is
misappropriated by Shivalingaiah and same is not taken into
account. Thammaiah is examined as PW5. He has stated in his
evidence that he has signed account opening form at Ex.P342
and Ex.P345 is his pass book. He has stated that there was
shortage of Rs.7,000/- in his pass book. He has lodged
complaint as per Ex.P341. He has stated that Ex.P344 is a
fabricated document.
89. The complaint of Thammaiah is marked at Ex.P341, the
account opening form is at Ex.P342, ledger extract at Ex.P343
71 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

and the withdrawal slip is marked at Ex.P344, witness
Thammaiah has denied his LTM on this document. The case of
the prosecution is that only Rs.600/- was defrauded, whereas
Thammaiah is stating about Rs.7,000/-. The evidence let in and
materials placed by prosecution are inconsistent and thus
prosecution has not proved the allegation of defrauding Rs.600/-.
Hence, it is held accordingly.
90. Further, it is the case of the prosecution that accused
Nos.1 to 3 have defrauded an amount of Rs.39,900/-. It is their
case that they have fraudulently withdrawn Rs.15,000/- on
14.5.94, Rs.10,000/- on 23.8.94, Rs.5,000/- on 24.11.94 and
Rs.20,000/- on 26.11.94 from the account of K.L. Mayanna. To
evidence this fact, the prosecution has not produced relevant
documents. K.L.Mayanna is reported to be dead and there is
no other evidence for proof of these allegations.

91. It is also the case of the prosecution that from the S.B.
account No.40/7489 of Dr.K.M.Muniraju, accused Nos.1 to 3 have
fraudulently misappropriated an amount of Rs.8,000/- on 9.5.94
and thereafter, fraudulently gave credit of Rs.7,000/- on 8.9.94
by falsifying the books of account.
92. Dr.K.M.Muniraju is examined as PW8 in this case.
PW8 has stated in his evidence that he is working as senior
Medical Officer in Ramanagaram. He has further stated that he
was acquainted with accused Nos.1 and 2 and they had promised
in helping him in banking transactions. He has further stated
that in or about Nov-1996 he gave Rs.7,000/- to accused No.1
72 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

along with pass book. But thereafter accused did not turn up for
2-3 days and said amount was not reflected in his pass book,
later on the same has been taken into account in Jan-1997. The
S.B. account documents are marked at Ex.P515 and the pass
book is marked at Ex.P511.
93. PW3 has stated in his evidence (page 215) that
K.M.Muniraju had opened SB account No.40/7489 in SBM,
Kanakapura Branch. He has further stated about all the debit
and credit entries made in that account in pass book Ex.P511.
He has further stated that there was credit entry of Rs.5,000/- in
Ex.P510 on 16.12.1996 and it was authenticated by accused
No.1, but that entry was not there in Ex.P511 - pass book. The
pay-in-slips have been marked at Exs.P512, 513 and 514, the
letter of K.M.Muniraju is marked at Ex.P515. Now from the
evidence of PW8 - K.M.Muniraju, it can be seen that an amount
of Rs.7,000/- was not given credit at the time when he deposited
in the month of Nov-1996. But, however, the date stated by the
witness is different and the allegation made in the Charge Sheet
seems to be different. There are various transactions and only
difference amount of Rs.8,000/- is said to be defrauded and
thereafter Rs.7,000/- amount is given credit. But as stated
above, there are no specific dates given by the account holder
and under those circumstances this entry is not established by
prosecution.

94. The prosecution has proved that accused no.1 has
defrauded the bank and customers Vijaya to the tune of
Rs.20,900/-, Huchegowda to the tune of Rs.10,000/- and
73 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

Murthappa to the tune of Rs.22,000/-. The prosecution has not
established the case of defrauding the amounts out of accounts
of Thammaiah, K.L.Mayanna and K.M.Muniraju.

95. The prosecution has alleged that there was a criminal
conspiracy between accused no.1 to 3 in carrying out these
fraudulent acts of misappropriation, forgery, using the forged
documents as genuine, falsification of accounts and screening of
evidence. Further it is also the case of the prosecution that
accused by abusing the position as a public servant have
obtained pecuniary advantage.

96. In this case, in Spl.C.C.14/2000 while proving the
allegations pertaining to accounts of Vijaya, Murthappa and
Huchegowda, prosecution has not placed sufficient material to
show that accused no.2 and 3 have conspired with accused no.1.
While dealing with such transactions, the accused no.1 might
have taken the help of some person but the person who helped
accused no.1 is not proved by placing any material. The accused
no.1 may have committed these acts on his own. Any how, the
prosecution has not proved the criminal conspiracy entered into
between accused no.1 to 3.

97. Accused no.1 was Special Assistant in the bank. The
domain over the cash and control over accounts registers like
special assistant's scroll were entrusted to him. He has
defrauded the amount to the tune of Rs.52,900/- from above
proved accounts and it is a criminal breach of the trust by a
public servant/banker falling within the ambit of Sec.409 IPC.
Thus, accused no.1 has committed offence u/S.409 IPC.
74 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

98. Similarly, the accused no.1 has forged the withdrawal
forms, used them as genuine and not deposited the amount into
the bank, has given false entries in the pass book has initialed
credit voucher without taking to Bank records and thus, Accused
no.1 has committed offence u/S.468, 471 and 477A IPC.

The accused no.1 being a public servant has taken
advantage of his official position, misappropriated and obtained
pecuniary advantage and thus Accused no.1 has committed offence
punishable u/S.13(1) (c)&(d) R/w.S.13(2) of Prevention of Corruption
Act.

99. The prosecution has not placed sufficient material to
prove that accused no.1 to 3 screened the evidence. There is
generalized allegation that withdrawal slips, vouchers of various
accounts are destroyed. No specific evidence or material is
placed in this regard. Therefore, offence u/S.201 IPC is not
proved. Thus, accused No.1 is guilty of committing offence
u/S.409, 468, 471 and 477A IPC and S.13(1)(c)&(d)
R/w.S.13(2) of P.C. Act and not guilty of offence u/S.120B, 201
IPC in Spl.C.C.No.14/2000.

100. The prosecution has not proved the alleged offences
against accused no.2 and 3 for above mentioned offence in
Spl.C.C.No.14/2000.

Spl.C.C.15/2000
101. In this case there is allegation against A-1 to A3 that
in furtherance of criminal conspiracy while they were working in
Bank during the period 1.1.1995 to 31.12.1995, they have
75 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

willfully with an intent to defraud, omitted, altered and falsified
the Bank's books of accounts, pass books etc. maintained by
them. They have also destroyed Bank's portion of pay-in-slips,
withdrawal forms etc. and intentionally omitted to tally the
balances. They have fraudulently misappropriated a net amount
of Rs.3,32,200/- from the from the SB account Nos. of
S.Nagarajaiah - S.B. A/c.No.38/7172, Anasuya - S.B.
A/c.No.12/2272, Rama - S.B. A/c.No.47/8730, Siddegowda -
S.B. A/c.No.46/8509, Munikrishna - S.B. A/c.No.44/8127,
Siddaraju - S.B. A/c.No.47/8679, Thammaiah - S.B.
A/c.No.44/8085, Mayanna - S.B. A/c.No.7/1335, R.N.Babu -
S.B. A/c.No.37/6853, Kempaiah - S.B. A/c.No.2/240,
Mohd.Sanaullah - S.B. A/c.No.S1B3/558, R.Shantha - S.B.
A/c.No.PEN4/593.
102. I have heard the prosecution and the advocates for
the Accused. The points that arise for my determination in this
Spl.C.C.NO.15/2000 are as under:-

1) Whether the prosecution proves that there
was a valid sanction u/S.19 of Prevention of
Corruption Act, 1988 to prosecute accused Nos.1 to 3?

falsifying the Bank accounts and by withdrawing the
amount in the name of said depositors by using forged
withdrawal slips and documents as genuine
documents and thus have committed the offence of
criminal misappropriation by dishonestly withdrawing
money deposited in the Bank by the customers and
thereby they have committed the offence punishable
under section 120-B of the Indian Penal Code?

3) Whether the prosecution has proved beyond
all reasonable doubt that in pursuance to the above
said criminal conspiracy, during the above said period,
accused Nos.1 to 3 have fraudulently induced 12
customers mentioned in the charge sheet to make
deposits in the Bank by way of forging the withdrawal
forms, pass books, vouchers, ledger sheets etc. and
dishonestly have misappropriated the above-
mentioned account holders by withdrawing certain
amounts fraudulently and again credited certain
amounts and thus defrauded the Bank to the tune of
Rs.3,32,200/- and thereby committed the offence
punishable under section 409 of IPC?

4) Whether the prosecution has proved beyond
all reasonable doubt that in pursuance to the above
said criminal conspiracy, during the above said period,
accused Nos.1 to 3 have fraudulently forged various
withdrawal forms, pass books, ledger sheets,
Vouchers etc. by affixing the forged signatures of
various customers fraudulently to misappropriate the
money of the Bank with an intention to cheat the Bank
and thereby committed the offence punishable under
section 468 of IPC?

5) Whether the prosecution has proved beyond
all reasonable doubt that in pursuance to the above
said criminal conspiracy, during the above said period,
accused Nos.1 to 3 have forged above stated
documents as genuine, produced in the Bank and
committed misappropriation of money from the Bank,
using the forged documents as genuine, and thereby
77 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

committed the offence punishable under section 471
of IPC?

7) Whether the prosecution has proved beyond
all reasonable doubt that in pursuance to the above
said criminal conspiracy, during the above said period,
accused Nos.1 to 3 committed various offences and
have willfully destroyed the bank's portion of pay-in-
slips, withdrawal forms etc. with dishonest intention of
causing disappearance of evidence and to screen the
offence committed by them, and thereby committed
the offence punishable under section 201 of IPC?

8) Whether the prosecution has proved beyond
all reasonable doubt that in pursuance to the above
said criminal conspiracy, during the above said period,
accused Nos.1 to 3 being public servants have
fraudulently misappropriated the bank account and
obtained pecuniary advantage to the tune of
Rs.3,32,200/-, which amounts to criminal misconduct
and thereby committed the offence punishable under
section 13 (1) (c) & (d) r/w.13(2) of Prevention of
Corruption Act, 1988?

9) What Order?

103. My answers to the above points are as below:-

Point No.1 - In the Affirmative
Point No.2 - Affirmative against A-1 and 2
Negative against A-3
78 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

Point No.3 - In the Affirmative
Point No.4 - In the Affirmative
Point No.5 - In the Affirmative
Point No.6 - In the Affirmative
Point No.7 - In the Negative
Point No.8 - In the Affirmative
Point No.9 - As per final order

for the following:-

: REASONS :

104. Point No.1 :- Section 19 of Prevention of
Corruption Act, 1988, mandates that prior sanction shall be
obtained before taking cognizance of the offence punishable
U/s.13 (1) (c) & (d) r/w.13(2) of Prevention of Corruption Act,
1988. In the case on hand, the accused have been charge
sheeted for I.P.C. offences as well as the offence punishable
U/s.13 (1) (d) r/w.13(2) of Prevention of Corruption Act, 1988.
105. This Court vide considered Order dated 6.2.2002 has
already considered evidence of Sanction Officer PW1 - Smt.
Krishna, regarding according sanction to prosecute A-1 to A-3 as
per Exs.P1 to P3. The said order is not challenged by the parties
and it has become final. This Court has held that there is valid
sanction. The material placed discloses valid sanction. Hence, it
is answered in the affirmative.

Point Nos.2 to 8:-

106. The evidence is likely to overlap and evidence is
interlinked, therefore, these points are taken up for
determination together.
79 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

107. It is alleged that on 7.12.95 S.Nagarajaiah S.B.
A/c.No.38/7172 had paid an amount of Rs.20,000/- to A-3 -
Krishna, for which, 'Cash received' slip is given to Nagarajaiah
and the receipt amount is mentioned in the pass book, but the
same is not taken in the Bank's Scroll and thus defrauded an
amount of Rs.20,000/-.
108. Nagarajaiah is examined as PW15. He has stated in
his evidence that he has given petition to Bank as per Ex.P120
stating that there was an amount of Rs.22,653/- in his account,
but later on he came to know that there was no amount in his
account, even though he had not drawn the amount. Thereafter,
he has produced counterfoil to Bank for depositing Rs.20,000/-
with Krishna. In the cross-examination the witness has stated
that the receipt was later on given back to him by the Manager at
the time when he collected the amount.
109. In this regard, PW3 - A.V.Vasanthkumar, Branch
Manager of the Bank has stated in page No.40 of his evidence
that Nagarajaiah's S.B.A/c.No.38/7172 was opened on
20.3.1993. The account opening form is marked at Ex.P116, Pass
book is marked at Ex.P117, the ledger sheet is marked at
Ex.P118. The counterfoil of pay-in-slip dated 7.12.1995 for
depositing Rs.20,000/- is produced at Ex.P119, it bears the 'cash
received' seal with the signature of accused No.3. There is credit
entry of Rs.20,000/- in the pass book dtd.7.12.1995 and it is in
the handwriting of A-1. The said entry is marked at Ex.P117(1).
There is corresponding entry in Ex.P118 and the bank has settled
the claim of Rs.20,000/- with Nagarajaiah. The I.O P.W.49 has
80 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

also produced the cashier's receipt day book at Ex.P-597 and
stated that relevant entry of Rs.20000/- is not mentioned in this
book.
110. The I.O is examined as P.W.50, he has got marked
the cashier's receipt day book for the period 24.11.1995 to
19.2.1996 and has stated that the concerned entries are not
found in Ex.P-597 register. I.O has also stated in his evidence
that the receipt day book Ex.P-598 is relating to 24.8.95 to
24.11.95, the transactions in Spl.C.C.15/2000 have not found
place at page no.84 to 88.

111. I have perused the document Ex.P116 to Ex.P119.
There is pay-in-slip for Rs.20,000/- on 7.10.95 as per Ex.P119, it
bears the seal of the Bank for having received that amount.
According to PW3 the amount was received by A-3 and he has
received this amount in the cash counter. The pass book has an
entry at Ex.P117(a) for Rs.20,000/-, it is also said to be in the
handwriting of accused No.3. The questioned document
examiner is examined as PW50 and has given his report as per
Ex.P590. He has stated that the person who wrote S153, S167 to
S172 also wrote Q.No.113 to 117.
112. The I.O P.W.49 has stated in his evidence that
markings S1 to 21, S22, S25, S26 to 74, S75 to S130 are the
specimen writings and signatures of accused no.1. Similarly,
S231 to S273 are specimen writings and signatures of accused
no.2 and S131 to S152, S153 to S230 are the specimen writings
and signatures of accused no.3. These specimen signatures are
common to all the cases Spl.C.C13/2000 to Spl.C.C.17/2000.
81 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

Therefore, the evidence connecting to taking of these specimen
signatures and their admissibility will be dealt here and it will be
common adjudication for all the cases Spl.C.C.13/2000 to
Spl.C.C.17/2000.
113. According to prosecution case, I.O. has taken the
specimen signature of accused No.3 in the presence of this
witness PW51. PW51 Bhandari has stated in his evidence that
specimen writings marked S131 to S139, S141 to 153, S170 and
S183 are that of A-3 - Krishna. The signature of witness is
marked as Ex.P587(a) and entire specimen is marked at
Ex.P587. He has further stated that since he is old aged person
and diabetic he has poor vision and therefore unable to identify
the person. On the other hand, I.O. has identified accused No.3
before the Court. In the cross-examination nothing is elicited to
discard the evidence of PW51 or the evidence of I.O. PW49. The
specimen handwriting S131 to S139, S141 to 153 and S170 and
S183 are that of accused No.3, on the contrary, there is no other
material to doubt about the said specimen handwritings. Hence,
prosecution has established that Ex.P587 document is specimen
handwriting of accused No.3.
114. It is further case of the prosecution that I.O has
collected specimen signature of accused no.3 in presence of
P.W.52 Vinod Kumar.C. Said witness has identified the sheets
S.153/1, 153/2, 153/3, S156 to 158, 158/1, 158/2, 158/3,
158/4, 159, 159/1, 160 to 166, 166/1, 166/2, 167 to 169
contains signature of Krishna on 23.12.1998, they are marked as
Ex.P-589.
82 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

He has also stated that the writings of Krishna on sheets
S185, 186, 191, 202, 203, 206 to 228, they are part of Ex.P-589.

115. P.W.53 N.Nagaraj Bhat has stated in his evidence that
the CBI officer has taken specimen signature of accused no.2 and
accused no.1 in his presence. The specimen signatures of
accused no.2 are at Ex.P-572 and that of accused no.1 are
marked as Ex.P-593. In the cross examination of P.W.51 and
P.W.53, the specimen signatures of accused no.1 and 2 are
denied. In the arguments also, it is contended that the
prosecution has not established the specimen handwritings of the
accused and has further argued that the GEQD's opinion is also
not correct and given at the instance of CBI authority.
116. P.W.52 and 53 witnesses are bank officials. Nothing
is elicited in their cross examination to show that they are
deposing falsehood either at the instance of bank or CBI. P.W.53
is a Syndicate Bank employee and P.W.52 is a retired BEML
Officer. They are not concerned to the organization of accused
namely SBM.
117. It has been argued and pointed out that the
witnesses have not identified the accused before the court. It
may be noted that one witness P.W.52 has taken the name of
accused as Krishna and he has not identified Krishna before the
court. He has clearly stated in his evidence that due to the lapse
of time, he could not identify the accused. Said witness is not
cross examined by accused no.1 and 3. P.W.53 N.Nagarajbhat
has clearly stated that the specimen signature of Srinivas Rao
83 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

and Shivalingaiah were taken in his presence. Absolutely, no
materials are there to discard the evidence of P.W.52 and 53 as
well as the I.O who has stated about taking of the specimen
handwritings of accused no.1 to 3. The suggestions and
contentions will reflect that only for the sake of denial, the
specimen signatures are denied. On the contrary, no material is
pointed out to show how these specimen signatures are different
from the writings of accused no.1 to 3. Hence, the prosecution
has established that Ex.P-572 is the specimen handwriting of
accused no.2, Ex.P-573, P-587, P-588 are the specimen
handwritings of accused no.1 and Ex.P-586 and P-589 are the
specimen handwritings of accused no.3.
118. On going through the evidence of questioned
document examiner PW50 and his opinion given at Ex.P590, it is
clear that counterfoil is given by accused No.3 to Nagarajaiah
and he has also mentioned it in the pass book, but said
Rs.20,000/- is not appearing in the Ex.P118 ledger sheet. Thus,
it is clear that accused No.3 has received the amount and
defrauded the Bank to the extent of Rs.20,000/- and falsified the
Bank's books of account by not taking that entry in the ledger
extract Ex.P119. Thus, prosecution has established the
defrauding of Rs.20,000/- in respect of Nagarajaiah's account.
119. It is also the case of the prosecution that in
furtherance of criminal conspiracy an amount of Rs.10,000/- has
been withdrawn from the account of Smt.Anasuya, S.B.
A/c.No.12/2272 on 27.12.95. The withdrawal form is forged and
there was no corresponding entry in the ledger. In this regard,
84 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

the prosecution has examined Smt.Anasuya as PW19.
Smt.Anasuya - PW19 has stated in her evidence that she had
account No.12/2272 and she was sending her husband to
operate the account. She noticed that there was shortfall of
Rs.10,000/- in her account. Therefore, she gave petition to the
Manager as per Ex.P243. She has further stated that the
withdrawal form Ex.P242 does not bear her signature. The pass
book is marked at Ex.P240.
120. PW3 - Vasanthkumar has stated in his evidence that
the account opening form of Smt.Anasuya is as per Ex.P239 and
the pass book is at Ex.P240. He has also identified withdrawal
form dtd.27.12.1995 at Ex.P242 for Rs.10,000/- and stated that
it is passed by A-1 by making endorsement "Pay Cash" and he
has put his acknowledgment as per Ex.P242(a) and his signature
is as per Ex.P242(b). He has also stated that there is
corresponding entry in the pass book at Ex.P240. But there is no
appropriate entry in the ledger on that day but after few entries
in March-1995, entry is made by writing "self withdrawal of
Rs.10,000/-" on 27.12.95. Thus, an amount of Rs.10,000/- loss
was caused to the Bank. On perusal of these documents Ex.P240
to 242, it will reflect that there is entry in the pass book
regarding deposit of Rs.10,000/-, but however, the same is not
found in the ledger extract Ex.P241. There is no corresponding
entry of deposit of Rs.10,000/- on that relevant day on 27.12.95,
but after March-95 this entry is written.
121. Questioned document examiner PW50 has given his
opinion to the effect that person who wrote S1 to S130 has also
85 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

written Q123 and 123(1). Q123 and Q123(1) are alleged
signature portions of Anasuya. There is clear evidence to show
that accused No.1 has played this fraud of Rs.10,000/- by forging
the signature of Anasuya. Nothing is elicited in the cross-
examination of Anasuya or in the evidence of questioned
document examiner to discard the evidence to the effect that
withdrawal form has been forged by accused No.1. Hence,
prosecution has established that accused no.1 has defrauded an
amount of Rs.10,000/-.
122. There is allegation that in furtherance of criminal
conspiracy, accused No.1 Shivalingaiah has withdrawn an
amount of Rs.20,000/- on 16.2.94 from the account No. 47/8730
of Rama S/o Ramaiah by forging withdrawal form without
entering in the ledger.
123. In this regard, the Bank Manager, Vasanth Kumar
has stated in his evidence that Rama had a/c. No.47/8730.
Rama made a complaint as per Ex.P256 stating that he had a
balance amount of Rs.12,854/- but he had deposited
Rs.34,853.73. The account opening form is at Ex.P257. There is
an entry for having withdrawn Rs.20,000/- from the account on
16.9.95. The withdrawal form was passed by A-1 with
endorsement pay cash and cash is paid by A-3 Krishna by
affixing the seal 'cash paid' He has stated that Bank has
incurred loss of Rs.20,000/-.
124. Prosecution has examined P.W.9 Rama S/o Ramaiah
who has stated about account opening form as Ex.P-257 and
some transactions.
86 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

125. It has been argued by the Counsel for the accused
that one Rama is examined as PW9 as well as PW33 and thus
documents cannot be taken into consideration. It was submitted
that the prosecution is also not sure of their witness. I have
perused the evidence of PW9 as well as PW33. The father's
name of Rama is mentioned as Huliappa for both the witnesses
and residence is mentioned as Ramakrishnana Doddi. The
witness examined as PW33 has identified the bank account
opening form at Ex.P392 and has identified his specimen
signature as Ex.P392(a). The signature on the deposition also
resembles almost same as mentioned as Ex.P392(a). It appears
that the same witness is again examined as PW9 - Rama
S/o.Huliyappa r/o.Ramakrishnana Doddi. But in this case, he
speaks about account bearing No.47/8730. The said account is
marked at Ex.P257 mentioning that Rama s/o Ramaiah, retired
K.E.B. employee. So, these two accounts are different of
different two persons. It appears prosecution was to examine
Rama s/o. Ramaiah, the account holder of 47/8730 and it further
appears, in his place one Rama s/o Huliyappa has again tendered
evidence. Therefore, I am of the view that the evidence let in as
PW9 has to be ignored and document marked as Ex.P257 -
account opening form stated through the said PW9 has to be
again ignored.

126. The Withdrawal form of Rama S/o Ramaiah is at
Ex.P259. The signature portions are marked as Q146 and
Q146/1. But the opinion of questioned document examiner is not
corroborating the evidence of PW3. He has given opinion that
87 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

the person who wrote A26 did not write the Q.No.146 and 146/1
portion. A-26 is the specimen signature of Rama in the account
opening form Ex.P257. Thus, the withdrawal form is not signed
by Rama and his evidence can be relied. There is no
corresponding entry of withdrawal amount from the ledger
extract. In the withdrawal slip ex.P-259, the I.O has assigned
marking Q.145 for a portion mentioned as 'pay cash' and the
initial therein. The GEQD has given opinion Q.145 initial do not
offer suitable data for basing definite opinion regarding their
authorship. By going through Q.145, 146 and 146/1, it cannot
be concluded that accused no.1 and 3 were involved in
withdrawing the amount of Rs.10,000/-. The GEQD's opinion is to
the effect that account holder Rama did not sign as Q.146 and
146/1 do not match the signature of Rama. But however, GEQD
has not expressed his opinion that Q.146 and 146/1 are
signatures in the handwriting of either of the accused. Therefore,
prosecution has failed to prove that accused no.1 to 3 have
defrauded an amount of Rs.20,000/- from the account of Rama.

127. It is the specific case of the prosecution that in
furtherance of criminal conspiracy of accused no.1 and 2, an
amount of Rs.32,000/- is withdrawn by using forged withdrawal
form from the SB account No.46/8509 belonging to Siddegowda.

128. In this regard, Siddegowda is examined as P.W.18.
He has stated in his evidence that he has lodged a complaint as
per Ex.P-262. He has further stated the withdrawal form Ex.P-
264 does not bear his signature.
88 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

129. P.W.3 Vasanthkumar, Manager has stated in his
evidence that Siddegowda has lodged complaint as per Ex.P-262,
the ledger extract is produced at Ex.P-263 and there is an entry
showing withdrawal of Rs.32,000/- on 30.6.1995 as per Ex.P-
263b. The said withdrawal is authorized by him and that amount
was paid by accused no.2 Srinivasa Rao. The account opening
form is marked as Ex.P-265 and the pass book is marked as
Ex.P-266. He has stated that customer has not withdrawn an
amount of Rs.32,000/-.
130. The questioned document examiner has given his
opinion as per Ex.P-590 and in the said opinion, he has stated
that the person who wrote specimen signature S1 to S130 also
wrote Q.138. The questioned portion Q.138 is the signature on
withdrawal slip. It can be seen that accused no.1 has defrauded
amount of Rs.32,000/- from the account of Siddegowda by
forging withdrawal slip. But however, the involvement of
accused no.2 as cashier in this transaction is not fully established
to show that accused no.2 has paid this amount by knowing that
the withdrawal form was forged. Thus, the prosecution has
established the defrauding of Rs.32,000/- by accused no.1 from
the account of Siddegowda.
131. It is the case of the prosecution that in furtherance of
criminal conspiracy, accused no.1 and 2 have fraudulently
withdrawn amount of Rs.15,000/- and Rs.20,000/- on 22.9.1995
and 25.9.1995 from account No.44/8127 of Munikrishnaiah.S.B.
There is shortage of Rs.35,000/- in his account.
89 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

132. In this regard, Munikrishnaiah is examined as
P.W.17. He has stated in his evidence that there is a shortage of
Rs.35,000/- in his account and the withdrawal forms for
Rs.15,000/- and Rs.20,000/- marked as Ex.P-273 and P-274
respectively (Q.143 and 144) do not bear his signature. He has
further stated that the bank has settled his account.
133. P.W.3 Vasanthkumar has stated in his evidence that
Munikrishnaiah has given a complaint as per Ex.P-271 stating
that there is a shortage of Rs.35,000/- in his account
No.44/8127. He has also stated that the withdrawal forms Ex.P-
273 and P-274 are initialed by accused no.1 and the payment
has been made by accused no.2. The initial of accused no.2 is as
per Ex.P-274b. He has further stated that there are no
corresponding entries in ledger extract as per Ex.P-272.
134. The account opening form of Munikrishnaiah is at
Ex.P-276, the pass book is at Ex.P-275. There are no
corresponding entries of withdrawal of amount under Ex.P-273
and P-274 in ledger extract Ex.P-272. The questioned document
examiner in his opinion at Ex.P590 has clearly stated that the
person who wrote S1 to S130 has also written the questioned
portions in withdrawal form Ex.P-273 and P-274. It refers to
accused no.1 Shivalingaiah withdrawing the amount by forging
the withdrawal slip. It can be seen in some other transactions
accused no.1 is involved in forging the documents, the payment
is made by accused no.2. It goes to show that there is some
conspiracy between accused no.1 and 2 for making the payment
because the amount is not given to the party on the other hand,
90 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

it will be taken by accused no.1. In case of such a heavy
amount, the cashier ought to have taken care and paid the
amount to party. Since, there are more than one such payment
it can be safely concluded that there is collusion between them.
Hence, the prosecution has proved that accused no.1 and 2 have
defrauded amount of Rs.35,000/- from the account of
Munikrishnaiah.
135. It is the case of the prosecution that in furtherance of
criminal conspiracy, accused no.1 and 2 have fraudulently
withdrawn an amount of Rs.12,000/- on 19.9.1995 from
SB.A/c.No.47/8679 of Siddaraju by forging the withdrawal form
and fraudulently Rs.4000/- on 24.10.1995, Rs.1000/- on
27.9.1995 and falsified the books of accounts. They have also
fraudulently paid Rs.2000/- on 13.11.1995, Rs.1000/- on
18.1.1995, Rs.1000/- on 28.12.1995, Rs.3000/- on 29.12.1995
and thus defrauded an amount of Rs.2,700/-.

136. In this regard, Siddaraju is examined as P.W.16. He
has stated in his evidence that he has bank account as per
Ex.P276. His pass book is at Ex.P-29 and he has lodged his
complaint as per Ex.P-31. He has stated that the account shows
that it is over drawn by RS.12,000/- but he has not overdrawn
the amount. In this regard, the Deputy Manager V.Dwarakanath
is examined as P.W.2 (PW-46). He has stated that the pass book
of Siddaraju is at Ex.P-29 and ledger extract is at Ex.P-30. He
has also stated that there is some fictitious debit entries made in
the account and therefore, complaint was lodged by Siddaraju
that there is an amount of Rs.1000/- due from the bank and it is
91 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

settled. The prosecution has got marked a withdrawal slip at
Ex.P-524 dated 18.9.1995 for Rs.12000/-. P.W.3 has stated in
his evidence that it was passed by accused no.1 and payment
was made by the cashier. The relevant entry is in Ex.P-500 of
Special Assistant's scroll.

137. There are corresponding withdrawals at Ex.P-524 but
on going through the entire evidence, it cannot be concluded that
an amount of Rs.1000/- has been defrauded out of the account
of Siddaraju. The various transactions said to be fictitious are
not substantiated by other material. Therefore, this transaction
of Siddaraju is not established by the prosecution.

138. It is also the allegation that one D.Thammaiah had
account No.44/8085 and he had deposited Rs.4000/- and
Rs.2000/- on 6.2.1995 and 4.5.1995 respectively with
Shivalingaiah but said amount was misappropriated by him by
mentioning the amount in the pass book but did not mention the
receipt of amount in the ledger book. It is also alleged that
accused no.1 has fraudulently misappropriated amount of
Rs.7000/- on 10.5.1995 by forging the withdrawal form and
falsifying the books of accounts and defrauding to an extent of
Rs.13000/-.

139. P.W.3 Vasanthkumar.A.V Branch Manager who was
working as Deputy Manager (Accounts) has stated in his
evidence that Thammaiah has lodged a complaint stating that
there is shortage of Rs.12,427/- in his account. The account
92 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

opening form is marked as Ex.P-342, the ledger extract is
marked as Ex.P-343. He has further stated that on 10.5.1995,
an amount of Rs.7000/- has been withdrawn and withdrawal slip
is passed by accused no.1 by putting his signature. There is no
corresponding entry in pass book Ex.P-345.

140. The withdrawal slip is at Ex.P-344 and it is stated by
P.W.3 that accused no.1 has initialed the withdrawal slip. Now
there is no proof to say that Thammaiah has not signed the
withdrawal slip. Thammaiah has stated in his evidence that he
had an account in the bank and he has filed complaint as per
Ex.P-341. He has deposited Rs.32,000/- in the bank but there
was no money in the account.

141. In this case, the prosecution has not placed any
further material to show that Thammaiah has not affixed his
thumb impression on Ex.P-344 withdrawal slip. In case of thumb
impression, the prosecution has to place sufficient proof to show
that the thumb impression does not belong to Thammaiah and it
belongs to one of the accused. Under the circumstances, I am of
the opinion that the evidence placed for proof of this transaction
is not sufficient and hence, prosecution has failed to prove the
allegation that an amount of Rs.13,000/- has been defrauded.

142. It is further case of the prosecution that accused
no.1 to 3 in furtherance of criminal conspiracy are fraudulently
withdrawn amount of Rs.15000/-, 3000/- and 5000/-
respectively on 21.1.1995, 17.3.1995 and 8.4.1995 from
93 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

A/c.No.AGR-7/1335 belonging to K.L.Mayanna by forging
withdrawal slip. They also falsified the pass book by debiting
Rs.10,000/- and Rs.30,000/- on 8.6.1995, Rs.5000/- on
29.8.1995 and Rs.5000/- on 4.9.1995 and paid a net amount of
Rs.27,000/- out of defrauded amount of Rs.39,900/-.

143. To establish this fact, the prosecution has not placed
any documents. Further K.L.Mayanna is reported to be dead,
therefore, in the absence of any material, the prosecution has
failed to prove this allegation.
144. There is also an allegation that in furtherance of
criminal conspiracy, first accused has misappropriated an amount
of Rs.18,000/- on 4.10.1995, Rs.13,000/- on 13.2.1995 which
were deposited by R.N.Babu in A/c.No.376853, by mentioning it
in pass book but not taking in the bank's books of accounts.
There is further allegation that accused no.1 has falsified pass
book by making debit entries of Rs.11,500/- on 11.11.1995 and
Rs.2000/- on 22.11.1995 without taking them into the bank's
books of account and thus, defrauded an amount of Rs.17,500/-.

145. To evidence this fact, R.N.Babu is examined as
P.W.20. He has stated in his evidence that he has SB account in
SBM, Ramanagaram Branch. He has deposited Rs.10,000/- in
his account but the bank has issued notice to the effect that
there was no amount in his account. Thereafter, he has lodged a
complaint. P.W.2 V.Dwarakanath, the Deputy Manager of bank
has stated in his evidence that the debit entries of Rs.2000/-,
94 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

Rs.1000/-, Rs.11,500/- and Rs.2,000/- are wrongly entered in
the credit column of pass book. He has also referred to the
ledger extract as well as the account opening form at Ex.P-16.
The Investigating Officer has produced Ex.P598 relating to
cashier's receipt book for the period 24.8.95 to 24.11.95 wherein
4.10.95 transaction of credit entry of Rs.18,000/- is not
available. The evidence of P.W.2 does not lead to any conclusion
that accused no.1 to 3 are involved in causing loss of Rs.7,059/-
as stated by the manager. Therefore, the allegation regarding
defrauding of amount from the account of R.N.Babu is not
established.

146. It is also alleged that in furtherance of criminal
conspiracy, accused no.1 has misappropriated an amount of
Rs.34,000/- by falsifying the pass book of Kempaiah
A/c.No.2/240 and same has not been taken in to the bank's
books of accounts. The particulars of the transactions are
narrated below:
Date Amount Date Amount
(Debit) (credit)
31.3.1995 Rs.2,000/- 25.2.1995 Rs.10,000/-
23.5.1995 Rs.1,500/- 27.3.1995 Rs.11,000/-
25.5.1995 Rs.10,500/- 17.4.1995 Rs.14,000/-
6.6.1995 Rs.5,000/- 29.4.1995 Rs.1,000/-
21.8.1995 Rs.5,000/- 15.7.1995 Rs.12,000/-
16.9.1995 Rs.25,000/- 21.10.1995 Rs.20,000/-
17.10.1995 Rs.1,000/- 8.11.1995 Rs.10,000/-
8.12.1995 Rs.2,000/- 27.11.1995 Rs.10,000/-
26.12.1995 Rs.2,000/-
-------------- ---------------
Total Rs.54,000/- Rs.88,000/-
-------------- ---------------
95 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

147. It is also alleged that accused no.1 has fraudulently
withdrawn an amount of Rs.3000/-, 9000/-, 10,000/- on
20.1.1995, 16.9.1995 and 12.12.1995 respectively and has
falsified the books of accounts by entering the same in the ledger
sheet of Kempaiah and further fraudulently credited amount of
Rs.12,000/-, 20,000/- and 10,000/- on 21.1.1995, 21.10.1995
and 11.12.1995 respectively.

148. In this regard, V.Dwarakanath, the Deputy Manager is
examined as P.W.2 and at page 20, he has stated in his evidence
that Kempaiah had opened account No.240 as per Ex.P-8. The
ledger extract of the account is produced at Ex.P-9, thereafter,
several transactions made in the account are narrated and
ultimately, he has stated that there were fictitious entries made
in the pass book and complaint is lodged as per Ex.P-11 to the
effect that Shivalingaiah has misused the account.

149. P.W.3 Vasanthkumar has stated in his evidence that
the account opening form of Kempaiah is at Ex.P-535 and
withdrawal slip dated 12.12.1995 for Rs.10,000/- is marked as
Ex.P-536, the cash under the withdrawal slip was paid by
Govindaraju. The said withdrawal slip was prepared and passed
by accused no.1. Similarly, there is a withdrawal slip dated
24.6.1996 for Rs.4000/- from Kempaiah's account which is
marked as Ex.P-537, it was prepared and passed by accused
no.1 and Srinivasarao has paid the amount.
96 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

150. The questioned document examiner P.W.-50 has
given his opinion wherein he has stated that the person who
wrote blue enclosed writings S1 to S130 also wrote the portions
Q.No.148 and 151. These Q.148 and 151 are the portions of
writing and mentioning of amount in the withdrawal slips. The
expert's opinion is to the effect that accused no.1 made this
writing on the withdrawal slip by mentioning the amount. An
amount of Rs.10,000/- dated 12.12.1995, Rs.4000/- dated
24.6.1996 has been withdrawn under these withdrawal slips.

151. The complaint of Kempaiah at Ex.P-11 states that the
amount in the account has been misused by Shivalingaiah. The
ledger extract reflects that there is withdrawal of Rs.10,000/- on
12.12.1995 and Rs.4,000/- on 24.6.1996. These amounts have
not been paid to the account holder Kempaiah. The overall oral
evidence and documentary evidence placed proves that accused
no.1 has misappropriated an amount of Rs.34,000/-.

152. There is a further allegation that in furtherance of
criminal conspiracy, accused no.1 Shivalingaiah and accused no.2
Srinivasa Rao have fraudulently withdrawn an amount of
Rs.20,000/- from the account No.3/558 belonging to Mohammed
Sanaullah on 17.8.1995, Rs.30,000/- on 18.8.1995, Rs.8000/-
on 28.8.1995, Rs.12,000/- on 15.12.1995 by forging withdrawal
forms and falsified the ledger sheet by crediting Rs.15,000/- on
5.9.1995, Rs.30,000/- on 29.11.1995 and defrauded an amount
of Rs.25,000/-.
97 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

153. In this regard, Vasanthkumar P.W.3 has stated in his
evidence that Sanaullah has given representation as per Ex.P-
414, the SB account ledger sheet is as per Ex.P-415 (marked
subject to proof). He has further stated that on 5.9.1995, an
amount of Rs.50,000/- withdrawal slip is passed by him and
payment is made by accused no.3. The withdrawal slip is
marked as Ex.P-416. The pass book is marked as Ex.P-417, in
the said pass book, there is entry regarding withdrawal of
Rs.50,000/-. The said entry is made by accused no.2 Srinivasa
Rao and authenticated by accused no.1. There is another
withdrawal slip for Rs.15,000/- dated 26.12.1995 and it was
passed by accused no.1 and payment is made by accused no.2.
The said slip is marked as Ex.P-418 but the corresponding
withdrawal entry is not made in the ledger sheet and pass book.
154. He has also stated that on 1.9.1995, there is
withdrawal of Rs.15,000/-, the slip is marked as Ex.P-419. It is
authenticated by accused no.1 and cash has been received by
accused no.3. There are no corresponding entries in the ledger
and pass book. He has further stated that an amount of
Rs.20,000/- is said to be withdrawn on 17.8.1995, the
withdrawal slip is marked as Ex.P-420. First accused has passed
the withdrawal slip and payment is made by accused no.2. There
is no corresponding entry in the pass book as well as ledger.
155. There is another withdrawal slip dated 18.8.1995 for
Rs.30,000/-. He further says that he has initialed payment slip
Ex.P-421 and this transaction finds place in the ledger marked as
Ex.P-415c. Further on 28.8.1995, an amount of Rs.8,000/- has
98 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

been withdrawn and the withdrawal slip was passed by accused
no.1 and amount was paid by accused no.2. The withdrawal slip
is marked as Ex.P-423, the said entry is not available in the pass
book. Similarly, on 12.9.1996, as per withdrawal slip Ex.P-424,
an amount of Rs.20,000/- is withdrawn, it was passed by
accused no.1 and payment was made by accused no.2. There
are no corresponding entries in the ledger and pass book.

156. He has also further stated regarding withdrawal slip
Ex.P-425 for amount of Rs.20,000/- made by accused no.1 and 2
does not find place in ledger and pass book. There are no entries
regarding withdrawals made under Ex.P-426, P-427, P-428, P-
429, P-430 in the pass book. I have perused the pass book Ex.P-
417 and the withdrawal slips Ex.P-416, P-418 to P-430.
157. The I.O. has assigned the signature portion on
withdrawal slip marking as Q103 & Q103/1 to Q111 & Q111/11.
The questioned document examiner has given opinion that
the signatures seen on these withdrawal slips mentioned as
Q.No.135, Q.135/1, Q.103, Q.103/1, Q.104, Q.104/1, Q.105
Q.105/1 Q.106, Q.106/1, Q.108, Q.108/1, Q.109, Q.109/1,
Q.110, Q.110/1, Q.111, Q.111/1 are in the handwriting of
accused no.1 who has signed the specimen writings S1 to S130.
Some of these entries are not mentioned in the pass book. The
ledger extract produced by the prosecution was a Xerox
document and it was marked subject to proof but it appears that
original is not produced. In this case, it can be seen that there
are several withdrawal slips with forged signatures of
99 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

Md.Sanaullah by accused no.1 and it would only go to show that
he had withdrawn amounts without the knowledge of Mohammed
Sanaullah. The complaint of Mohammed Sanaullah is at Ex.P-
414 wherein he had complained that the amount has not been
taken into consideration. Under such circumstances, it can be
safely held that accused no.1 has defrauded Rs.25,000/- as
alleged by prosecution.
158. It can be seen that accused No.2 has paid these
amounts wherein the withdrawal slips are forged. In forgery
party will not be there to receive amount. How cash has gone to
accused No.1. It shows that there is Criminal Conspiracy
between A-1 and A-2 for Rs.25,000/-.
159. There is also an allegation that in furtherance of
criminal conspiracy, accused no.1 has fraudulently withdrawn an
amount of Rs.1 lakh on 11.12.1995 by forging withdrawal
account of Sri.R.Shantha SB A/c.No.PEN-4/593 and falsified the
books of accounts.
160. R.Shantha is examined as P.W.21. He has stated in
his evidence that he was having SB Account in SBM. He has
deposited amount of Rs.1,41,000/- and odd in the bank but so
much amount was not there in his account, therefore, he has
lodged a complaint as per Ex.P-519. Pass book is at Ex.P-520.
The pay-in slip is marked as Ex.P-523. The witness has been
treated as hostile regarding Ex.P-522 and P-523 and cross-
examined by the public prosecutor.
100 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

161. Vasanthkumar is examined as P.W.3. He has spoken
about the pass book of Shantha.R. He has also stated that there
is withdrawal slip of Rs.20,000/- initialed by accused no.1
marked as Ex.P-523 and the withdrawal slip is not reflected in
pass book Ex.P-520. The rest of the entries have been spoken
by him. It may be seen that R.Shantha has not fully supported
the case of prosecution. Under the circumstances, there is a
doubt regarding the defrauding of the amount under this
account. Hence, the said allegation is not proved.

162. The prosecution has proved that accused no.1 has
defrauded the bank and customers Anasuya to the tune of
Rs.10,000/-, Siddegowda to the tune of Rs.32,000/-,
Munikrishnaiah to the tune of Rs.35,000/-, Kempaiah to the tune
of Rs.34,000/- and Mohd.Sanaullah to the tune of Rs.25,000/-.

163. The prosecution has proved that accused No.2 has
defrauded the bank and customers Munikrishnaiah to the tune of
Rs.35,000/- and Mohd.Sanaullah to the tune of Rs.25,000/-.

164. The prosecution has proved that accused No.3 has
defrauded the bank and customer Nagarajaiah to the tune of
Rs.20,000/-

165. The prosecution has not established the case of
defrauding the amounts out of accounts of Rama, Siddaraju,
Thammaiah, K.L.Mayanna, R.N.Babu and R.Shantha.

166. The prosecution has alleged that there was a criminal
conspiracy between accused no.1 to 3 in carrying out these
101 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

fraudulent acts of misappropriation, forgery, cheating, using the
forged documents as genuine and falsification of accounts.
Further it is also the case of the prosecution that accused by
abusing the position as a public servant have obtained pecuniary
advantage.

167. In this case Spl.C.C.15/2000, the prosecution has
placed sufficient material to show that Accused no.1 and 2 have
defrauded the account of Munikrishnaiah and Mohammed
Sanaullah. In order to defraud the amount, there is material to
show that there was an agreement between accused no.1 and 2
to do the act of misappropriating and making wrongful gain to
themselves. The act will reflect that Accused no.1 and 2 had
conspired to defraud the bank and the customer. Therefore, to
that extent, the prosecution has proved that Accused no.1 and 2
committed criminal conspiracy and are convicted for offence
punishable u/S.120-B IPC.

168. As far as Accused no.3 is concerned, there is no
specific material to show that he has conspired with Accused no.1
and 2 relating to the accounts dealt in this case. So also, the
conspiracy could not be established between Accused no.1 to 3 in
respect of accounts of Anasuya, Siddegowda and Kempaiah.

169. Accused no.1 was Special Assistant in the bank,
Accused no.2 was Cashier cum godown keeper and Accused no.3
was head cashier. The domain over the cash and control over
accounts registers like special assistant's scroll, cashier's scroll
were entrusted to them. Accused no.1 has defrauded the
amount to the tune of Rs.76,000/- on his own, Accused no.1 and
102 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

2 have together defrauded the amount to the tune of
Rs.60,000/- and Accused no.3 has defrauded to the tune of
Rs.20,000/- from above proved accounts and it is a criminal
breach of the trust by a public servant/banker falling within the
ambit of Sec.409 IPC. Thus, accused no.1 to 3 have committed
offence u/S.409 IPC.

170. Accused no.3 has issued cash received counter foils
to Nagarajaiah by affixing the seal and signature and not
depositing amount in the bank but mentioning it in the pass book
and has committed an act of forgery punishable u/S.468, using
the documents as genuine punishable u/S.471 and falsification of
bank records punishable u/S.477A IPC.

171. Similarly, the accused nos.1 and 2 have forged the
withdrawal forms, used them as genuine, did not mention about
the withdrawal of the amount in the pass book, falsified the bank
records and thus, committed offence u/S.468, 471 and 477A IPC.

172. The accused no.1 to 3 being a public servant have
taken advantage of their official position, misappropriated and
obtained pecuniary advantage, misappropriated amount and thus
committed offence punishable u/S.13(1)(c)& (d) R/w.S.13(2) of
Prevention of Corruption Act.

173. Thus, accused No.1 to 3 are guilty of committing
offence u/S.409, 468, 471 and 477A IPC and S.13(1)(c) & (d)
R/w.S.13(2) of P.C. Act in Spl.C.C.No.15/2000.

Further, Accused no.1 and 2 are convicted for the offence
u/S.120B IPC.
103 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

The prosecution has failed to prove the charge of screening
of the evidence and charge u/S.201 IPC.

Spl.C.C.No.16/2000
174. It is the case of the prosecution that accused Nos.1
to 3 in furtherance of criminal conspiracy have dishonestly or
fraudulently misappropriated or otherwise converted for their
own use by making fraudulent withdrawals or by defrauding the
deposits, received by them, without taking the said amount in
the Bank book of account and they have altered and falsified the
Bank's books of account and the pass book. This case has been
filed in respect of transactions of the Bank made between 1.1.96
to 31.12.96 concerning about 66 accounts which will be dealt
hereinafter.
175. I have heard the prosecution and the advocates for
the Accused. The points that arise for my determination in this
Spl.C.C.No.16/2000 are as under:-
1) Whether the prosecution proves that there
was a valid sanction u/S.19 of Prevention of
Corruption Act, 1988 to prosecute accused Nos.1 to 3?

2) Whether the prosecution proves beyond all
reasonable doubt that accused Nos.1 to 3 while
functioning in State Bank of Mysore, Ramanagaram
Branch, as public servants in the capacity of Special
Assistant, Cashier-Godown Keeper and Assistant Head
Cashier, respectively, during the period from 1.1.1996
to 31.12.1996 entered into criminal conspiracy with
each other, induced 66 customers of the Bank, as
mentioned in the charge sheet, to keep money under
deposit, with a view to cheat and misappropriate by
falsifying the Bank accounts and by withdrawing the
amount in the name of said depositors by using forged
withdrawal slips and documents as genuine
104 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

documents and thus have committed the offence of
criminal misappropriation by dishonestly withdrawing
money deposited in the Bank by the customers and
thereby they have committed the offence punishable
under section 120-B of the Indian Penal Code?

3) Whether the prosecution has proved beyond
all reasonable doubt that in pursuance to the above
said criminal conspiracy, during the above said period,
accused Nos.1 to 3 have fraudulently induced 66
customers mentioned in the charge sheet, to make
deposits in the Bank by way of forging the withdrawal
forms, pass books, vouchers, ledger sheets etc. and
dishonestly have withdrawn/misappropriated the
amounts detailed in the charge sheet, to the tune of
Rs.29,68,137/- from the account 66 S.B. Account
holders by withdrawing certain amounts fraudulently
and again credited certain amounts and thus
defrauded the Bank to the tune of Rs.29,68,137/- and
thereby committed the offence punishable under
section 409 of IPC?

4) Whether the prosecution has proved beyond
all reasonable doubt that in pursuance to the above
said criminal conspiracy, during the above said period,
accused Nos.1 to 3 have fraudulently forged various
credit vouchers, withdrawal slips, pass books, ledger
sheets etc. by affixing the forged signatures,
fraudulently to misappropriate the money of the Bank
with an intention to cheat the Bank and thereby
committed the offence punishable under section 468
of IPC?

5) Whether the prosecution has proved beyond
all reasonable doubt that in pursuance to the above
said criminal conspiracy, during the above said period,
accused Nos.1 to 3 have forged documents as stated
above as genuine, produced in the Bank and
committed misappropriation of money from the Bank,
using the forged documents as genuine, and thereby
105 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

committed the offence punishable under section 471
of IPC?

7) Whether the prosecution has proved beyond
all reasonable doubt that in pursuance to the above
said criminal conspiracy, during the above said period,
accused Nos.1 to 3 committed various offences and
have willfully destroyed the bank's portion of pay-in-
slips, withdrawal forms etc. with dishonest intention of
causing disappearance of evidence and to screen the
offence committed by them, and thereby committed
the offence punishable under section 201 of IPC?

8) Whether the prosecution has proved beyond
all reasonable doubt that in pursuance to the above
said criminal conspiracy, during the above said period,
accused Nos.1 to 3 being public servants have
fraudulently misappropriated the bank account and
obtained pecuniary advantage to the tune of
Rs.29,68,137/-, which amounts to criminal
misconduct and thereby committed the offence
punishable under section 13 (1) (c) & (d) r/w.13(2) of
Prevention of Corruption Act, 1988?

9) What Order?

176. My answers to the above points are as below:-

Point No.1 - In the Affirmative
Point No.2 - In the Affirmative
Point No.3 - In the Affirmative
106 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

Point No.4 - In the Affirmative
Point No.5 - In the Affirmative
Point No.6 - In the Affirmative
Point No.7 - In the Negative
Point No.8 - In the Affirmative
Point No.9 - As per final order

for the following:-
: REASONS :

177. Point No.1 :- Section 19 of Prevention of
Corruption Act, 1988, mandates that prior sanction shall be
obtained before taking cognizance of the offence punishable
U/s.13 (1)(c) & (d) r/w.13(2) of Prevention of Corruption Act,
1988. In the case on hand, the accused have been charge
sheeted for I.P.C. offences as well as the offence punishable
U/s.13 (1)(c)&(d) r/w.13(2) of Prevention of Corruption Act,
1988.
178. This Court vide Order dated 6.2.2002 has already
considered evidence of Sanction Officer, PW1 - Smt. Krishna,
regarding according sanction to prosecute A-1 to A-3 as per
Exs.P1 to P3. The said order is not challenged by the parties and
it has become final. This Court has held that there is valid
sanction. The material placed discloses valid sanction. Hence, it
is answered in the affirmative.
Point Nos.2 to 8:-

179. The evidence is likely to overlap and evidence is
interlinked, therefore, these points are taken up for
determination together.
107 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

The prosecution has relied upon the evidence of PW22
Honnegowda, PW23 Jayaramaiah PW24 Savithramma, PW25
Puttaswamy, PW26 J.K.Srinivasaiah, PW28 Basavaraju, PW29
Chikkadoddaiah, PW30 Ramakrishna, PW31 Gowramma, PW32
Nagarathnamma, PW33 Rama, PW34 M Lingappa, PW35
A.Prakash, PW36 Putta Gowramma, PW37 M.K.Doreswamy,
PW38 R.L.Chikkavenkataiah, PW39 Raju, PW40 K.Pushpalatha,
PW41 P.G.Govindaraju, PW42 H.Ashok, PW43 Shivalingamma,
PW2 Dwarakanath and PW50 Narendra Kumar Singh and PW49
B.Sureshkumar and the evidence of some of the Bank Officials.
Apart from that, the prosecution is also depending upon several
exhibited documents including some of the registers.
180. In this case, I.O P.W.49 has stated in his evidence
that the bank's receipt B register Ex.P-599 is produced and the
relevant entries pertaining to the period do not find place in page
52 to 55.
181. He has further stated in his evidence that the
Manager's scroll is marked as Ex.P-600 for period 11.10.1995 to
15.10.1996, the entries of relevant date pertaining to
Spl.C.C.16/2000 do not find place in page 25 to 30. He has
further stated that there is receipt book day marked as Ex.P-601
for the period from 31.10.95 to 21.6.1996. The relevant entries
at page no.16 and 17 and other pages 62,68,90,102,124,134,
160 reveal that the entries of the relevant date are not
mentioned in these pages. He has further stated that AHC scroll
register is marked as ex.P-602 for the period from 21.11.1996 to
17.1.1997, the relevant period are found in page
108 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

no.16,17,18,19,40 to 44, 46,47,52 to 55,62 and 63,72,73,74,75,
82 to 86,95 to 103, these entries are not found pertaining to
Spl.C.C.16/2000.
182. He has further stated that as per Ex.P-603 pertaining
to Spl.C.C.16/2000 for the period from 24.8.1996 to 20.11.1996,
the relevant entries are not found in this register. He has also
stated about Ex.P-604 cashier's payment day book pertaining to
Spl.C.C.16/2000. He has stated that the relevant pages
4,60,61,66,67,72,73,76 and 77 reveal that the relevant entries
pertaining to Spl.C.C.16/2000 are not found in the register. The
attendance register is marked as Ex.P-605.
183. There is allegation that A-1 and A-3, in furtherance of
criminal conspiracy, misappropriated amount belonging to one
Beeraiah. The said Beeraiah is having SB A/c.No.48/8886, he
has deposited an amount of Rs.40,000/- and 18,000/- on
21.8.1996 and 5.12.96 respectively, the accused No.3 Krishna
has received the said amount and has fraudulently
misappropriated this amount by not entering the same in the
Cash scroll. He has issued duly signed and sealed counterfoil and
defrauded that amount of Rs.48,000/-. There is further
allegation that an amount of Rs.20,000/- was paid on 19.12.96
after entering the same in the pass book but only Rs.10,000/- is
taken in the Bank's books accounts.
184. In order to prove the allegation, Beeraiah is examined
as PW13. He has stated in his evidence that he has a Bank
account in SBM, Ramanagaram Branch, the account opening
form is as per Ex.P32 and the pass book is as per Ex.P34. He
109 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

has further stated that in Aug-1996 he paid sum of Rs.40,000/-
to A-3 Krishna for depositing in his account. The counterfoil
containing seal and signature was given to him and it is as per
Ex.P35. On 5.12.1996, another sum of Rs.18,000/- was
collected by Krishna for depositing in the account and a
counterfoil of pay-in-slip was issued as per Ex.P36.
PW2 V.Dwarakanath has stated in his evidence that the A1
had authenticated the deposit of Rs.40,000/- but there is no
corresponding entry in the ledger extract Ex.P33.
185. A perusal of records will reveal that the counterfoils
at Ex.P35 and Ex.P36 are given to the customer for having
received amount of Rs.40,000/- and 18,000/- respectively. The
said entries are also made in the pass book, but however, the
said entries do not find a place in the accounts ledger.
186. There is a clear evidence from PW15 Beeraiah to the
effect he has paid amount to A-3 Krishna. PW2 officer of the
Bank has also identified the initial of Krishna in counter foils. In
the cross-examination to PW13, nothing is elicited to discard his
evidence. I am of the view that the prosecution has proved that
the accused No.1 and 3 by criminal conspiracy have defrauded
amount of Rs.48,000/-.

187. It is the case of the prosecution that K.Rangaiah has
S.B. account No.PER 2/303. He has deposited Rs.10,000/- on
15.4.1996, Rs.11,300/- on 19.4.96, Rs.10,000/- on 20.5.96
Rs.4,650/- on 25.5.96 and Rs.2,300/- on 27.6.96 to Krishna. A-
3 has fraudulently misappropriated the amount by issuing
110 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

counterfoils duly signed and stamped and by not taking the same
in the Bank's books of account.

188. In this regard, PW2 V.Dwarakanath has stated in his
evidence that Ex.P38 is the account opening form of K.Rangaiah,
Ex.P39 is the Ledger extract and Ex.P40 is pass book, Ex.P41 is
the pay-in-slip counterfoil. He has further stated that there is an
entry in the handwriting of A-3 in the pass book Ex.P40 and
initialed by A-1. He has further stated that there is another
counterfoil for Rs.19,160/- as per Ex.P42. Ex.P41(a) is initial of
A-3. These deposits are not taken into account in ledger. He has
stated about further deposits made on 15.4.96 for Rs.15,000/-.
The pay in slip marked as Ex.P43, it bears the seal of bank and
initial of A-3. The said entry is not reflected in the ledger sheet.
Similarly an amount of Rs.11,300/- is deposited on 19.4.96, it
bears bank seal with the initial of A-1. The counterfoil is marked
as Ex.P44. There is no entry in the ledger extract. Another, pay
in slip for Rs.10,000/- dtd.20.5.96 is marked as per Ex.P45, it
bears bank seal but there is no initial on it. Another counter foil
showing deposit Rs.4,650/- dtd. 25.5.96 it is marked is EX.P46
the initial of A-1 in blue ink and it bears the seal of the bank.
There is no entry in the ledger extract. Similarly, an amount of
Rs.2,300/- on 25.5.96 as per Ex.P47, but the entry is not there
in the ledger extract.

189. Evidence let in by the prosecution will reflect that
several credit amounts has not been shown in the books of
accounts i.e. in the ledger extract. There are other entries in this
case, which reflects that there is a criminal conspiracy between
111 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

accused No.1 and 3. Under circumstances, there is no reason to
disbelieve the evidence of PW2. Hence, prosecution has
established that accused Nos.1 and 3 have defrauded the bank
amount to the tune of Rs.37,650/-.

190. It is the further case of the prosecution that
P.Venkataiah has S.B. account no.47/6720. He has deposited an
amount of RS.20,000/- on 21.9.96 to Krishna. He has
misappropriated the amount by issuing counterfoil duly signed
and stamped with cash received stamp. The said amount has
been entered in the pass book. A-1 and A-3 have fraudulently
withdrawn Rs.20,000/- on 3.5.96 Rs.20,000/- on 6.5.96 and
Rs.6,000/- on 15.5.96 by forging withdrawal slips.

191. PW3 A.V.Vasanth Kumar , Dy.Manager (Accounts) has
stated in his evidence that Ex.P49 is the SB account number
47/8720 of P.Venkataiah. The ledger sheet is at Ex.P50 and the
pass book at Ex.P51. He has further stated that on 21.4.96
Rs.20,000/- was deposited as per the counterfoil marked as
Ex.P52. The counterfoil bears the seal of bank with initial of A-1
in red ink. It is in the handwriting of A-1. There is no
corresponding entry in the ledger extract. Another withdrawal
slip dtd.3.5.96 is for Rs.20,000/-. It is marked as Ex.P53. A-1
has made endorsement as pay cash and initialed it, the cash is
paid by A-3. There is no corresponding entry for having
withdrawn the amount as per Ex.P53. Similarly, there is another
withdrawal slip dtd.6.5.96 for Rs.20,000/- marked as per Ex.P54.
It is affixed with stamp 'pay cash'. The amount was paid by A-3.
The slip is marked as Ex.P54. There is no corresponding entry in
112 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

the pass book. There is another withdrawal slip dtd.16.5.96 for
Rs.6,000/-. It is marked as Ex.P55. A-3 has affixed the cash
paid seal and put his initial. There is corresponding entry shown
withdrawal of Rs.6,000/-, it is in the handwriting of A-2. The
withdrawal slips have been sent to the questioned document
examiner for his opinion. The questioned document examiner
has given opinion that the portions mentioned as Q155, Q157
and Q159 are not suitable for giving definite opinion. The
evidence of PW3 is not corroborating by the evidence of
handwriting expert's opinion. Further, said P.Venkataiah is not
examined in this case. Under the circumstances, I hold that the
prosecution has failed to prove the allegation against A-1 to A-3
in respect of alleged defraud made in the account of
P.Venkataiah.

192. There is further allegation that one Mohammad Khan
@ Basha Sab is having SB account No.AGR 5/965. He has
deposited an amount of Rs.4,000/- on 20.6.96 Rs.9,000/- on
12.7.96. Rs.5.000/- on 6.8.96 Rs.2,500/- on 13.11.96 Rs.1,500/-
on 14.11.96 with A-3 Krishna for which, A-3 has issued
counterfoil having Bank Cash receipt stamp and signature of A-3.
A-1 has countersigned the counterfoil, they have fraudulently
entered these amounts in pass book but have not taken into the
books of accounts. Further, A-1 and A-3 have made entry in the
pass book for Rs.810/- on 31.12.96 but the same is not taken
into bank's books of account and have defrauded an amount of
Rs.22,810/-.
113 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

193. In this regard, PW3 A.V.Vasanth Kumar, Dy.Manager
(Account) has stated that the account opening form of Basha Sab
is as per Ex.P62 and two pass books are as per Ex.P64. He has
further stated that there is a counterfoil pay in slip dtd.20.5.96
for Rs.4,000/- marked as Ex.P65, A-3 has affixed his signature
and bank seal. Another counterfoil dtd.12.7.96 for Rs.9,000/- is
marked as Ex.P66. Another counterfoil dtd.6.8.96 for Rs.5,000/-
is marked as Ex.P67. One more pay in slip dtd.13.11.96 for
Rs.2,500/- is marked as Ex.P68. One more pay in slip
dtd.14.11.96 for Rs.1,500/- is marked as Ex.P69. These amounts
entries are made in pass book and initialed by A-1 and A-3. But
these entries are not made in the ledger extract.

194. I have perused the loan account, pass book, ledger
extract and pay in slip counterfoils and the complaint filed by
Mohammed Khan as per Ex.P70. There is evidence to show that
deposits have made by Mohammed Khan but same are not
reflected in ledger account. The evidence of PW3 is not
corroborated by examining Mohammed Khan. The documents
have not been sent to questioned document examiner for his
opinion. Under the circumstances, there is no sufficient proof for
holding that A-1 to A-3 have defrauded the alleged amount
pertaining to the Mohammed Khan's account, hence it is held
accordingly.

195. It is further case of the prosecution that
Shivalingamma has account No.45/8318. She has deposited an
amount of Rs.4,300/- on 21.12.96 with Krishna and the amount
is misappropriated by A-3 by issuing counterfoil with cash
114 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

received stamp and taking it in pass book, but not taking it in
bank's books of account.

196. In this regard, one Shivalingamma is examined as
PW43. She has stated in her evidence that she has bank
account in SBM, Ramanagaram Branch. She has not made any
allegation against Accused. She has been treated as hostile and
cross-examined on behalf of prosecution, but nothing is elicited.
There is no other material to prove the alleged charges against
Accused. Hence, the prosecution has failed to prove the
allegation of defraud in respect of Shivalingamma's account.

197. There is another allegation that one Puttaswamy has
account No.35/6347, he has deposited an amount of Rs.4,500/-
on 7.10.96 to Krishna and same is misappropriated by entering
in the pass book, but not entering in the bank's books of
account.

198. In this regard Puttaswamy is examined as PW25. He
has stated in his evidence that he has an account in the SBM,
Ramanagaram Branch, there was a shortfall of amount in his
account, the Bank has settled his account.

199. In this regard, prosecution has examined PW2 who has
stated about the account of Puttaswamy marked as Ex.P12, the
ledger sheet is marked as Ex.P13 and pass book is marked as
ExP14 and complaint as per Ex.P15. He has stated that there is
entry of Rs.4,500/- in the pass book but it is not reflected in
Ex.P13 ledger sheet. There is no other material placed by the
prosecution to show who has received the amount and who has
115 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

defrauded the bank. Under the circumstances, the prosecution
has not established the allegation made in respect of
Puttaswamy's account.

200. It is also alleged that one Sri Jayramaiah has SB
A/c.No.14/2679, he has deposited Rs.10,000 each on 4.4.96 and
24.4.96 to Krishna who has misappropriated the same by not
taking in Bank's books of accounts. Further, A-1 and A-3 have
misappropriated an amount of Rs.5,000/- and Rs.20,000/- on
5.12.96 which were received by Krishna and same was entered
in pass book, but it was not entered in the books of account.
Further, they have fraudulently made payment of Rs.17,000/-
on 18.10.96 by falsifying the pass book without taking the same
in the bank's books of account.

201. In this regard, Jayaramaiah is examined as PW23. He
has stated in his evidence that he has an Account in SBM
Ramanagaram Branch. His wife had also another account. He is
to operate both the accounts. He has further stated that there
was difference in his account and in the account of his wife. The
bank opening form is marked as Ex.P20 pass book is marked as
Ex.P22. The complaint is marked as Ex.P23. He has stated that
bank has settled his amount.

202. In this regard, PW2 has stated in his evidence about
the complaint lodged by Jayaramaiah and about his account and
passbook. He has stated that an amount of Rs.27,550/- was
paid to Jayaramaiah and settlement was made.
116 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

203. A perusal of Exs.P20, 21 and 22 will reflect that
Jayaramaiah has account and a pass book was there. But
however, further materials are not produced to know who was
involved in defrauding the amount. Therefore, this allegation
relating to the account of Sri Jayaramaiah is not proved.

204. There is also allegation that Smt. Savithramma has SB
A/c. No.34/6269, She has deposited Rs.10,000/-on 24.4.96 to
Krishna, the same was misappropriated by him by mentioning in
the pass book but not taking in books of account.

205. Savithramma is examined as PW24. She has stated in
her evidence that she has bank account in Ramangaram Branch.
Her husband C.Jayaramaiah was operating the account. There
was shortfall of Rs.10,000/- in her account therefore she has
lodged complaint as per Ex.P27. The pass book is marked as
Ex.P25. PW2 has also stated about the amount deposited by
Savithramma in her account and a complaint lodged by her. He
has stated that an amount of Rs.10,000/-was paid to her and the
bank was put to the loss of Rs.10,000/-.

206. A perusal of record Ex.P24, opening form Ex.P25 pass
book Ex.P26 ledger will reflect that an amount of Rs.10,000/- has
been defrauded. But however, further material is not produced
to show that A-1 to A-3 were involved in defrauding the said
amount. Hence, the said allegation is not proved.

207. It is the further case of prosecution that one
Shivalingaiah is having SB A/c. No.44/8132 in SBM,
Ramanagaram Branch. He has deposited an amount of
117 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

Rs.19,000 on 21.12.96 with Krishna A-3, who has
misappropriated the amount by mentioning it in the pass book
and issuing counterfoil and affixing the cash received stamp
without taking into the Bank's books of account.

208. In this regard, account holder Shivalingaiah retired
Excise Guard, is examined as PW27, he has stated in his
evidence that he has a account in the Bank and the account
opening form is Ex.P82 and the pass book is marked as Ex.P84.
He has further stated that he came to know that there was no
money in his account as per the ledger maintained by the bank
and a complaint is lodged as per Ex.P86.

209. The prosecution has examined PW3 A.V. Vasanthkumar,
Dy.Manager (Accounts). He has stated that in ledger extract of
Shivalingaiah's account is as per Ex.P83. A counterfoil of pay in
slip dtd.21.12.96 for Rs.18,000/- is marked as Ex.P85. The
amount is received by A-3 and he has put his initial and bank's
seal over the counterfoil. But there is no entry in the ledger
sheet Ex.P83.

210. I have perused the evidence and documents Ex.P82 to
Ex.P86. Pass book entry is said to be in the hand writing of
accused No.3. It is stated that A-1 has put his initial on the
withdrawal slip. The questioned document examiner PW49
Narendra Singh has given his opinion as per Ex.P590. The pass
book entry having the portion marked as Q202 is in the
handwriting of A-3 whose specimen handwriting is as per S131 to
153. There is no reason to disbelieve the evidence of PW3 as
well as PW27 to the effect that the withdrawal slip, counterfoil
118 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

bears the initials of A-1 and A-3. Their evidence is corroborated
with the evidence of questioned document examiner. Hence, the
prosecution has proved that A-1 and A-3 with the criminal
conspiracy have defrauded an amount of RS.19,000/- by not
taking it into the Bank's books of account.

211. It is the further case of prosecution that Sri Kantharaju
SB account holder No.AGR 1/109 has deposited an amount of
RS.20,000/- on 23.9.1996 with Krishna. Said A-3 has
misappropriated the amount by entering in the pass book but not
taking in the Bank's books of account. Further, on 14.10.96,
accused Nos.1 and 3 have fraudulently credited an amount of
Rs.3,000/- and debited the same on 25.11.96 in the pass book.
Further they have fraudulently debited amount of Rs.1,000/-,
1500/- and Rs.3,000/- on 14.12.96, 20.12.96 and 23.12.96
respectively in the pass book but same has not been mentioned
in the ledger books and thus falsified the Bank's books of
account.

212. In this regard, PW3 AV Vasanthkumar, Dy.Manager
(Accounts) in Page No.30, has stated in his evidence about the
account of Sri Kantharaju at Ex.P87. He has also identified a
counterfoil of pay in slip for Rs.20,000/- dtd.23.5.96 and further
stated that amount was received by A-3 and for that A-3 has
affixed the seal and initialed it, A1 has also initialed the said
amount. He has further stated that the said amount was not
credited in the ledger sheet Ex.P90. The pass book is marked as
Ex.P89 which has the entry of deposit of Rs.20,000/-. He has
also stated about another entry for Rs.3,000/- dtd.14.12.96. He
119 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

has further stated that there is debit entry of Rs.1,000/-,
Rs.1,500/- and Rs.3,000/- on 14.12.96, 20.12.96 and 26.12.96
respectively and all the entries are made by A-3 and
authenticated by A-1 , but there are no corresponding entry in
the ledger extract. The complaint lodged by account holder is
as per Ex.P91 and Bank has settled amount of Rs.14,500/- by
paying the same to him.

213. I have gone through the evidence of PW3 and the
documents Ex.P88 to P91. The withdrawal of Rs.20,000/- in the
pass book at Ex.P89 dtd.23.5.96 is marked as Q.No.198. There
is no corresponding entry in the ledger extract. PW49
Questioned document examiner has given his opinion as per
EX.P590. In the said report, there is an opinion that Q No.198 is
written by accused No.3, who wrote specimen writings as per
EX.P131 to 151. The evidence of PW3 is corroborated by the
evidence of PW49 questioned document examiner. I am of the
opinion that prosecution has proved the allegation with regard to
the account of Kantharaju wherein an amount of Rs.14,500/- is
defrauded by accused no.3 and accused no.1 who has initialed it.

214. Further allegation of prosecution is that one Sri
Honnegowda has SB A/c.4/680 in the Bank, he has deposited
Rs.4,000/-, Rs.5,400/- and Rs.6,000/- on 8.4.96, 29.6.96 and
21.12.96, respectively with Krishna. The said amount is
misappropriated by accused No.3 by entering the receipt of the
amount in the pass book authenticated by A-1 but the said
amount are not taken to the Bank's books of account. Further,
they have fraudulently issued 2 counterfoil for Rs.6,000/- on
120 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

4,500/- by affixing cash receipt stamp and they have also
fraudulently falsified the ledger sheets by debiting Rs.15,000/-
on 15.4.96.

215. In this regard, Honnegowda is examined as PW22. He
has stated in his evidence that he has account with the Bank
marked as Ex.P92, the pass book is marked as Ex.P93. He has
stated that there was shortage of amount in his account and the
bank has settled the same.

216. A.V.Vasanthkumar, Dy.Manager (Accounts) is
examined as PW3 and he has stated in his evidence that
Honnegowda has SB account 4/680 and marked as Ex.P92, two
pass book are marked as Ex.P93. He has stated about the pay in
slip ddt.21.12.96 for Rs.6,000/- marked as Ex.P94 which has seal
of the Branch and initials of official. There is another counterfoil
of pay in slip dt.29.6.96 for having credited sum of Rs.5,600/-
which is marked as Ex.P95, the amount is received by A-3 by
making initials and affixing seal of the Branch. The deposit of
Rs.4,000/- made on 8.4.96 and Rs.5,400/- made on 29.6.96 is
mentioned in the pass book and it is in the handwriting of A-3
initialed by A-1. Similarly, the entry of Rs.6000/- dtd.21.12.96 is
made in the handwriting of A-3 marked as Ex.93 (d) and initialed
by A-1, he has further stated that there is withdrawal slip for
Rs.15,000/- dtd.15.4.96 marked as Ex.P96. This withdrawal is
passed by A-1 and payment is made by A-3. A-1 has affixed the
'pay cash' seal and initialed it. He has further stated that the
withdrawal of Rs.5,000/- is tampered by interpolating digit one
making it look like Rs.15,000/- even the writing portion in
121 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

Kannada is also changed to Rs.15,000/- , the signature of A/c.
holder on the backside of the slip is identified by A-3 and it is
marked as Ex.P96(c). This item of Rs.15,000/- is not reflected in
pass book, a complaint is given as per Ex.P97 and bank has paid
Rs.15,400/- and settled the claim.

217. I have perused the evidence of PW22 and PW3 as well
as documents marked in this case. The entries in pass book are
marked as Ex.P93(a) & 93(b). There are two counterfoil pay in
slips. Ex.P96 is the withdrawal slip wherein Rs.5,000/- is said to
be interpolated as Rs.15,000/-. PW3 has stated that document
of withdrawal was initialed by A-3. PW22 has not stated in
particular as to the interpolations made in Ex.P96. He has only
stated that there was shortage of amount of Rs.34,000/- in his
account. His attention is not drawn towards Ex.P96 regarding
interpolation. Further these records have not been sent to the
questioned document examiner for his opinion. Under the
circumstances, when there are several entries with allegations , I
am of the view that material placed is not sufficient to hold that
A-1 to A-3 were involved in defrauding those transactions and
defrauding the bank to the tune of Rs.34,000/-. Hence it is held
accordingly.

218. It is the further case of Prosecution that
J.T.Srinivasaiah has SB A/c. No.40/7530. He has deposited
Rs.5,000/- and Rs.6,000/- on 3.9.96 and 10.4.96 respectively
with Krishna and said amount was misappropriated by A-3 by
issuing counterfoil duly signed and stamped with 'cash received'
stamp, but the amount was not taken into the Bank's books of
122 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

account. Thereafter, Krishna and Shivalingiah have not entered
Rs.6,000/- in the pass book without taking into the Bank's books
of account.

219. In this regard, PW3 A.V.Vasanthkumar in page No.35
of his evidence has stated that J.T.Srinivasaiah has opened the
account as per A/c. opening form Ex.P98, the ledger pertaining to
the account is as per Ex.P99, pass book is marked as Ex.P100.
He has further stated that the pass book is at Ex.P100. A
counterfoil pay in slip dt.3.9.96 is for Rs.5,000/- marked as
Ex.P101 and it bears cash received seal with signature of A-3.
He has further stated that there is another counterfoil of pay in
slip dtd.10.12.96 for Rs.6,000/- and it is marked as Ex.P101 and
it bears the cash received seal and signature of A-3 for receiving
the amount. The corresponding entry is not found in the ledger.
A complaint is lodged by account holder as per Ex.P103. The
bank has settled the claim by paying Rs.10,000/-.

220. I have perused the evidence of PW3. The entry of
Rs.6,000/- 1,500/- is marked as Ex.P100 (a) the investigating
officer has sent the said pass book for examination by the
questioned document examiner with marking Question 186. The
counterfoil of pay in slip is marked as Ex.P102 and the signature
in the seal is referred as Q.185, similarly Ex.P101 pay in slip for
Rs.5,000/- is having reference Q.184. The questioned document
examiner PW49 in his report Ex.P590 has given opinion that
Q184, Q185 and Q186 portions are in the handwritings of A-3
whose specimen signature is taken at S131 to S153. There is
allegation that these amounts have not been taken in to
123 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

consideration in the ledger and the ledger extract is produced in
this case. The entries are not found in the ledger extract.
Under the circumstances, relying on the evidence of PW3 and the
questioned document examiner's opinion it is held that the
accused No.3 along with A-1 who has passed the transactions
have defrauded the amount of Rs.10,000/- which is paid by the
bank to the account holder.

221. It is also the allegation of the prosecution that one
Ramesha has SB A/c.No.49/9092. He has deposited Rs.5,000/-
while opening the account on 26.11.96 to Krishna. A-3 has
fraudulently taken only Rs.500 in the cashier's scroll and
misappropriated Rs.4,500/-, he has fraudulently made 2 credit
entry of Rs.500/- and Rs.4,500/- on same day in pass book
without taking in Bank's books of account.

222. In this regard Ramesh is examined as PW45. He has
stated in his evidence that he has deposited Rs.5,000/- while
opening account in SBM, Ramanagaram, but thereafter he was
informed that there was no money in his account and later on
bank has settled his account.

223. PW3 has stated in his evidence at page No.36 that
Ramesh's a/c No.49/9092 is at Ex.P.104, the pass book is at
Ex.P105, there are two entries of Rs.500/- and Rs.4,500/- on
26.11.96 and it is in handwriting of A3. The ledger sheet
Ex.P106 contains only deposit of Rs.500/- by cash on 26.11.96,
the said entry is made by A-3 as per Ex.P106(b) and
authenticated by A1. The complaint is given as per Ex.P106 and
bank has settled the account of Rs.4,500/-.
124 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

224. I have perused the evidence of Ramesh PW45, PW3
and documents Ex.P104 to 107. The pass book is marked as
Ex.P105 and investigating officer has sent the pass book for
identifying the handwriting by marking it as Q192. The said pass
book contains two deposits of Rs.500/- and Rs.4500/- made on
26.11.96, the ledger extract Ex.P106 only reflects Rs.500/- taken
into the account. The questioned document examiner PW49 in
his report Ex.P590 has opined that pass book, writings are in the
handwriting of A-3, whose specimen signature is as per S131 to
S153. The fraud played in this particular transaction can be seen
wherein the person who has received the amount has split the
amount as RS.500/- and Rs.4,500/- in his pass book entries.
There is evidence of the account holder that he has paid
Rs.5,000/-. The entries are in the handwriting of A-3 who is a
cashier. Thus, the prosecution has clearly proved that A-3 and
A-1 have defrauded the amount to the tune of Rs.4,500/-.

225. It is also the further case of the prosecution that One
D.V. Doddaveeraiah has SB A/c.No.2/277, he has deposited
Rs.13,000/- on 27.12.96 with Krishna and said A-3 has
misappropriated the amount by issuing counterfoil duly signed by
him and by affixing cash received stamp and same is
authenticated by A-1, the amount is entered in pass book but it
is not taken in the cashier's scroll Bank's books of account.

226. In this regard, P.W.3 Vasanthkumar, Deputy Manager
has stated in his evidence that Doddaveeraiah has opened
account No.2/277 with the bank and the opening form is marked
as Ex.P-108, the pass book is marked as Ex.P-109. he has
125 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

further stated that the pay-in-slip dated 27.12.1996 for
Rs.13,000/- marked as Ex.P-110 bears the seal of the branch as
'cash received' and it bears the signature of accused no.3 and
accused no.1 marked as Ex.P-110a. He has further stated that
there is an entry regarding this transaction in pass book in the
handwriting of accused no.3 authenticated by accused no.1.
There is no corresponding entry in the ledger extract. The
complaint of account holder is marked as Ex.P-111 and bank has
paid that amount to him and incurred loss.

227. I have perused the evidence of P.W.3 and documents
Ex.P-108 to P-111. The pass book has entry of Rs.13,000/-
deposit marked as Q.222 by the Investigating Officer. The pay-
in-slip is at Ex.P-110. There is no corresponding entry in the
ledger extract. The questioned document examiner P.W.49 has
given opinion that the pass book entry is in the handwriting of
accused no.3. But however, it may be noted that the prosecution
has not produced the particular account ledger extract to know
whether this amount has not been taken into the bank's books of
accounts. Under the circumstances, the material placed by the
prosecution is not sufficient to hold that accused no.1 to 3 have
defrauded the bank and the customer Doddaveeraiah to the tune
of Rs.13,000/-.

228. It is further case of the prosecution that one
Sri.Harnamdas has bank A/c.no.17/3283. He has deposited an
amount of Rs.20,000/- on 31.12.1996 with Krishna and same is
misappropriated by accused no.3 by entering the same in pass
book but not taking the amount in the ledger extract.
126 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

229. P.W.3 Vasanthkumar, Deputy Manager has stated in his
evidence that Harnamdas has account No.17/3283 and account
opening form is as per Ex.P-112, the pass book has an entry of
deposit of Rs.20,000/- on 31.12.1996. It is in the handwriting of
accused no.3, the said entry is not there in Ex.P-114 ledger
extract. The complaint of account holder is as per Ex.P-115. He
has stated that bank has settled the amount of Rs.20,000/-.

230. I have perused the evidence of P.W.3. The account
opening form, the pass book entry Ex.P-113a, there is no
corresponding entry of deposit of Rs.20,000/- in the ledger
extract. The evidence of P.W.3 is not corroborated by any other
material. The entry Ex.P-113a is not sent to the questioned
document examiner for his opinion. Under the circumstances, I
hold that material placed by the prosecution is insufficient and
therefore, prosecution has failed to prove that accused no.1 to 3
have defrauded an amount of Rs.20,000/- regarding account of
Harnamdas.

231. It is also the case of the prosecution that one
Sri.Honnaiah has SB A/c.No.34/6193. He has deposited an
amount of Rs.30,000/- on 7.11.1996 to Krishna who has
misappropriated the same by issuing counterfoil in the affixing
cash received stamp and not taken the same in cashier's scroll.
Further Krishna has falsified the pass book by debiting
Rs.12,000/- on 8.1.1997 without entering the same in books of
accounts.

232. In this regard, P.W.3 Vasanthkumar has stated in his
evidence in page no.41 that Honnaiah has SB A/c.No.34/6193
127 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

marked as Ex.P-121, the pass book is Ex.P-122, the ledger
extract is as per Ex.P-123. He has further stated that account
holder has deposited an amount of Rs.30,000/- through
counterfoil of pay-in-slip dated 7.11.1996 marked as Ex.P-124.
It has the signature of the accused no.3 and seal of the branch.
There is an entry about the deposit in pass book as per Ex.P-
122a in the handwriting of accused no.3. There is no
corresponding entry in ledger extract on Ex.P-123. The depositor
has made the claim and bank has paid the amount.

233. I have perused the evidence of Vasanthkumar and
documents Ex.P-122 to P-124. The pay-in-slip Ex.P-124 reflects
that an amount of Rs.30,000/- is deposited into the bank on
7.11.1996. The I.O has marked this portion as Q.195, the pass
book contains the deposit of Rs.30,000/- on 7.11.1996. The said
entry is marked as Q.196. Investigating Officer has sent these
documents to the questioned document examiner. The
questioned document examiner has given his opinion that pass
book entry marked as Q.196 is in the handwriting of accused
no.3 whereas no opinion is given about Q.195. The entry is
made by accused no.3 in the pass book as per the opinion of
questioned document examiner but there is no corresponding
entry in the ledger extract. This evidence is sufficient to hold
that accused no.3 with the help of accused no.1 who has passed
the transaction have defrauded the bank to the tune of
Rs.30,000/- pertaining to that transaction.
128 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

234. There is further allegation that Smt.Nanjamma has
SB A/c.No.AGR5/916 and she has deposited an amount of
Rs.8,500/-, Rs.9000/-, Rs.11,500/-, Rs.6000/-, Rs.9000/- and
Rs.14,500/- on 23.9.1996, 31.12.1996, 31.10.1996, 20.5.1996,
22.7.1996 and 27.11.1996 respectively with Krishna who has
misappropriated said amounts by issuing counter foils containing
cash received stamp. Further, accused no.1 has authenticated
two counterfoils of Rs.9000/- and Rs.11,500/-. These amounts
are not taken in the ledger extract and thus, there is fraud of
Rs.58,500/-.

235. In this regard, P.W.3 Vasanthkumar has stated in his
evidence at page no.42 that Nanjamma has SB A/c.No.AGR5/916
as per Ex.P-126, the pass book is marked as Ex.P-127, the
ledger extract is marked as Ex.P-128. He has further stated in
his evidence that Ex.P-129 is the counterfoil of pay-in-slip dated
23.9.1996 for having deposited Rs.8,500/- with signature of
accused no.3. There is corresponding entry in pass book and
authenticated by accused no.1 and signed by accused no.3 but
there is no corresponding entry in ledger sheet Ex.P-128. He has
further stated in his evidence that Ex.P-130 is the counterfoil of
pay-in-slip dated 31.10.1995 for having deposited Rs.11,500/-
with signature of accused no.3. There is corresponding entry in
pass book and authenticated by accused no.1 and signed by
accused no.3 but there is no corresponding entry in ledger sheet.
He has further stated in his evidence that Ex.P-131 is the
counterfoil of pay-in-slip dated 31.12.1996 for having deposited
Rs.9,000/- with signature of accused no.3 with seal of branch.
129 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

There is corresponding entry in pass book and authenticated by
accused no.1 and signed by accused no.3 but there is no
corresponding entry in ledger sheet. He has further stated in his
evidence that Ex.P-132 is the counterfoil of pay-in-slip dated
20.5.1996 for having deposited Rs.6,000/- with signature of
accused no.3 with seal of branch. There is corresponding entry
in pass book and authenticated by accused no.1 and signed by
accused no.3 but there is no corresponding entry in ledger sheet.
He has further stated in his evidence that Ex.P-133 is the
counterfoil of pay-in-slip dated 22.7.1996 for having deposited
Rs.9,000/- with signature of accused no.3 with seal of branch.
There is corresponding entry in pass book and authenticated by
accused no.1 and signed by accused no.3 but there is no
corresponding entry in ledger sheet. He has further stated in his
evidence that Ex.P-134 is the counterfoil of pay-in-slip dated
27.11.1996 for having deposited Rs.14,500/- with signature of
accused no.3 with seal of branch. There is corresponding entry
in pass book and authenticated by accused no.1 and signed by
accused no.3 but there is no corresponding entry in ledger sheet.

236. He has further stated that the account holder has
given complaint as per Ex.P-135. The bank has settled his claim
by paying Rs.58,500/-.

In this regard, I have perused the documents produced in
this case. The complaint lodged by Nanjamma is at Ex.P-135,
the pass book containing several amounts as mentioned above
are marked as Ex.P-127(a) to P-127(f). There are no
corresponding entries in the ledger extract. The counterfoils
130 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

dated 23.9.1996 for Rs.8,500/- Ex.P-129 bears marking Q.172,
the counterfoils dated 31.12.1996 for Rs.9,000/- Ex.P-131 bears
marking Q.173, the counterfoils dated 31.10.1996 for
Rs.11,500/- Ex.P-130 bears marking Q.175, the counterfoils
dated 25.10.1996 for Rs.6,000/- Ex.P-132 bears marking Q.176,
the counterfoils dated 22.7.1996 for Rs.9,000/- Ex.P-133 bears
marking Q.177, the counterfoils dated 27.11.1996 for
Rs.14,500/- Ex.P-134 bears marking Q.178.

237. The Investigating Officer has sent these counterfoils
to questioned document examiner for his opinion. The
questioned document examiner Sri.Narendar Singh has given his
opinion that Q.170 to Q.173, Q.176 and Q.177 are written by
accused no.3. It can be seen that most of the above mentioned
counterfoils writings have been proved through the expert's
evidence and opinion. Under the circumstances, the evidence of
P.W.3 can be relied. It is seen that there are no entries in the
ledger extract pertaining to these amounts and as such, the
prosecution has proved that accused no.3 and accused no.1 who
have passed the transactions have defrauded the bank to the
tune of Rs.58,500/-.

238. It is further case of the prosecution that one
Sri.Chikkadoddaiah has SB A/c.No.33/6046. he has deposited an
amount of Rs.1 lakh on 24.4.1996 with Krishna who has
fraudulently misappropriated the amount by issuing counterfoil
duly signed and by affixing the seal of the bank but has not taken
the same in the scroll book. Accused no.1 has authenticated the
transaction. It is further alleged that accused no.3 has
131 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

fraudulently credited Rs.1,000/- each on 14.11.1996 and
6.12.1996 and defrauded an amount of Rs.98,000/-.

239. In this regard, Sri.Chikkadoddaiah is examined as
P.W.29. He has stated in his evidence that he has SB A/c in the
bank and has deposited an amount of Rs.1 lakh on 24.4.1996.
He came to know that officials of bank have misappropriated the
amount and he verified the account and found that there is
shortage of Rs.98,000/-. He has lodged complaint in that regard.
He has identified his account opening form at Ex.P-136, the pass
book at Ex.P-137 and the counterfoil for depositing Rs.1 lakh at
Ex.P-139. He has also stated that deposits of Rs.1000/- made as
per Ex.P-140 and P-141 are not deposited by him.

240. P.W.3 has stated in his evidence about the opening of
account by Chikkadoddaiah as per Ex.P-136 in A/c.No.33/6046.
He has further stated that ledger extract is at Ex.P-138 and pass
book is at Ex.P-137. He has further stated that the counterfoil
dated 24.4.1996 for depositing sum of Rs.1 lakh is as per Ex.P-
139. Accused no.3 has received the cash and signed the slip by
affixing seal and accused no.1 has authenticated the same. He
has also spoken about two pay-in-slips dated 14.11.1996 as per
Ex.P-140 and P-141 and stated that it is in the handwriting of
accused no.3 and authenticated by accused no.1.

241. I have perused the evidence and documents. The
complaint is marked as Ex.P-142. The counterfoil dated
24.4.1996 for depositing Rs.1-lakh is marked as Ex.P-139 and
this portion is marked as Q.193. The said document was sent to
questioned document examiner and he has given his opinion that
132 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

Q.193 does not offer suitable data for basing definite opinion.
The other two counterfoils are not sent to the expert for his
opinion. In my view, the material placed by prosecution is not
sufficient to prove that accused no.1 and accused no.3 have
defrauded the bank to the tune of Rs.1 lakh.

242. It is further case of the prosecution that one
Ramakrishna and Rajanna has joint SB A/c.No.AGR7/1277. They
had deposited an amount of Rs.25,000/- on 13.12.1996 with
Krishna who has fraudulently misappropriated the amount by
issuing counterfoil duly signed and affixing the cash received seal
without taking the same in the cashier's scroll. Krishna and
Shivalingaiah have fraudulently entered the amount in pass
book.

243. In this regard, Ramakrishna is examined as P.W.30.
He has stated in his evidence that he has SB A/c in a bank and
there was shortage of amount in the account and therefore, he
lodged a complaint. He has identified his account opening form
as Ex.P-144, the pass book as Ex.P-145 and the complaint at
Ex.P-148. He has also identified the pay-in-slip for depositing
Rs.25,000/- at Ex.P-147. He has further stated that bank has
credited an amount of Rs.25,000/-. There is no cross-
examination to the said witness.

244. P.W.3 Vasanthkumar has stated in his evidence about
the account of Rajanna and Ramakrishna. He has further stated
that ledger extract is as per Ex.P-146 and counterfoil of pay-in-
133 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

slip dated 3.12.1996 for Rs.25,000/- is as per Ex.P-147. He has
further stated that accused no.3 has received the cash and
affixed the bank seal with signature and same is authenticated
by accused no.1. There is corresponding entry in the pass book
in the handwriting of accused no.3.

245. I have perused the evidence and documents Ex.P-144
to P-148. The counterfoil of deposit of Rs.25,000/- on 3.12.1996
is marked as Ex.P-147. The Investigating Officer has marked the
portion of seal as Q.220 and sent it to the questioned document
examiner for his opinion. P.W.49 the questioned document
examiner is his opinion has stated that the impressions do not
offer data for expressing his opinion. There is no entry of
receiving Rs.25,000/- in the ledger extract but however, the
material placed by the prosecution is not sufficient to hold that
accused no.1 and 3 have defrauded an amount of Rs.25,000/-.

246. There is an allegation that one Basavaraju has SB
A/c.No.4/615. Accused no.1 and 3 have fraudulently withdrawn
an amount of Rs.20,000/- on 20.5.1996 by forging the
withdrawal slip with an intention to defraud, has passed voucher.

247. P.W.3 Vasanthkumar has stated in his evidence that
Basavaraju has SB A/c.No.4/916, opening form is marked as
Ex.P-149, the pass book is marked as Ex.P-150. He has
identified the withdrawal form of Rs.20,000/- dated 20.12.1996
marked as Ex.P-152. He has further stated that the said
transaction is passed by accused no.1 and cash is paid by
accused no.3. He has stated that the signature on Ex.P-152
withdrawal form does not carry the account holder's specimen
134 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

signature, there is no entry regarding amount withdrawn in pass
book and ledger entries are only upto 10.12.1996. The amount
was not paid to the account holder.

248. I have perused the ledger extract and the withdrawal
slip dated 20.12.1996 for Rs.20,000/-. The stamp portion is
marked as Q.153 and signature of Basavaraju portion is marked
as Q.154 and Q.154/1. The questioned document examiner has
stated in his evidence that the person who wrote A1 to A5 also
wrote Q.153 i.e., accused no.3. Thus it can be seen that there is
involvement of accused no.3 in receiving the amount but the
amount is not taken to the ledger. The prosecution has proved
that accused no.3 and accused no.1 who have initialed the
transaction have defrauded an amount of Rs.20,000/-.

249. It is the case of the prosecution that R.Shobha has SB
A/c.No.33/6061, she has deposited Rs.1,500/- and Rs.2000/- on
5.9.1996 and 7.6.1996 respectively with Krishna who has
fraudulently misappropriated the said amount by issuing
counterfoils duly signed and affixing cash received seal. The
amounts have been entered in the pass book and authenticated
by accused no.1 but said amount is not taken into bank's books
of accounts and defrauded Rs.3500/-.

250. In this regard, Shobha is examined as P.W.20. She
has stated in her evidence that she has a S.B. account in a bank
and the bank opening form is identified as Ex.P-154, the pass
book is marked as Ex.P-155. She has also stated that her
135 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

mother was remitting amount in the account and Rs.40,000/-
was not available in the account.

251. P.W.3 Vasanthkumar has stated in his evidence in
para no.41 that R.Shobha has A/c.No.33/6061, the pass book is
at Ex.P-155 and the ledger sheet is at Ex.P-156. She has further
stated that on 7.6.1996, counterfoil pay-in-slip marked as Ex.P-
157. Ex.P-157 is in the handwriting of accused no.3, it bears the
seal of the branch and authentication is made by accused no.1.
There is another entry for credit of Rs.1500/- in ledger extract
and in pass book Ex.P-155. It is in the handwriting of accused
no.3 and authenticated by accused no.1. Both the entries are
not available in the ledger extract. Account holder has lodged a
complaint as per Ex.P-158 and bank has settled the claim for
Rs.3,500/-.

252. I have perused the account opening form, pass book,
ledger extract and counterfoil of pay-in-slip. The amount of
Rs.2,000/- received on 7.6.1996 is not reflecting in the ledger, so
also, another entry of Rs.1,500/- mentioned in pass book. It is
also not taken in the ledger extract. The documents have not
been sent to the Government questioned document examiner
(GEQD) for expert's opinion. The evidence of Shobha is also not
corroborative with evidence of P.W.3 because Shobha is claiming
difference amount to the tune of Rs.40,000/-. Under the
circumstances, I am of the view that prosecution has not placed
sufficient material for relief of defrauding of Rs.3500/- amount
from the account of Shobha.
136 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

253. It is also the case of the prosecution that one
Sri.Abdul Sattar is having SB A/c.No.16/3156. He has deposited
Rs.17,900/-, Rs.49,900/- and Rs.12,200/- on 23.12.1996,
16.12.1996 and 15.1.1997 respectively with Krishna. Said
amount is misappropriated by accused no.3 Krishna by issuing
the counterfoil duly signed by him and by affixing cash received
stamp and not taken into the cashier's scroll. Accused no.1 has
fraudulently authenticated the counterfoil and entries in the pass
book but however the amount is not taken in the bank's books of
accounts and has defrauded net amount of Rs.80,000/-.

254. In this regard, P.W.3 Vasanthkumar has stated in his
evidence at page no.51 that Abdul Sattar has bank
A/c.no.16/3156 and account opening form is marked as Ex.P-
164, the pass book is marked as Ex.P-165, the ledger sheet
pertaining to account is marked as Ex.P-166. He has further
identified a counterfoil pay-in-slip dated 1.12.1996 for having
deposited Rs.49,900/- is marked as Ex.P-167. He has further
stated that accused no.3 has paid the cash and has made his
initial and affixed the seal of the bank and transaction is
authenticated by accused no.1. He has further identified a
counterfoil pay-in-slip dated 23.12.1996 for having deposited
Rs.17,900/- marked as Ex.P-168. He has stated that accused
no.3 has issued the cash and has made his initial and affixed the
seal of the bank and transaction is authenticated by accused
no.1. He has further stated that the amounts are mentioned in
the pass book but not mentioned in the bank's books of
accounts.
137 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

255. I have perused the pass book, ledger extract,
counterfoil of pay-in-slips. The pay-in-slip Ex.P-168 for
Rs.17,900/- is assigned with marking Q.203 and the counterfoil
dated 1.12.1996 for Rs.49,900/- is assigned with marking Q.204
by the Investigating Officer and sent to the GEQD for his opinion.
The expert has given opinion that the impressions marked as
Q.203 and Q.204 do not offer sufficient data for expressing his
opinion. The expert is not in a position to identify the signature
or handwriting of accused no.3 on the counterfoil and that the
pass book entries are not sent for expert's opinion. Under the
circumstances, the material placed by the prosecution is not
sufficient to hold that accused no.1 and 3 were involved in
receipt of the amount and defrauding the amount out of Abdul
Sattar's account.

256. It is also the case of the prosecution that S.Prakash
has SB A/c.No.47/8605. He has deposited Rs.5,000/- on
27.12.1996 with accused no.3 Krishna who has misappropriated
the same by issuing counterfoil with his signature and affixing
seal of cash received stamp. The amount is not entered in the
cashier's scroll. Accused no.1 Shivalingaiah has counter signed
the pass book as well as counterfoil without taking into bank's
books of accounts.

257. In this regard, P.W.3 Vasanthkumar has stated in his
evidence at page no.52 about S.Prakash having A/c.No.47/8605
and the account opening form is marked as Ex.P-171, the pass
book is marked as Ex.P-172, the ledger extract is as per Ex.P-
173. he has further identified the counterfoil of pay-in-slip dated
138 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

27.12.1996 for Rs.5,000/- marked as Ex.P-174 wherein accused
no.2 has affixed cash received seal and the signature and it was
authenticated by accused no.1, marked as Ex.P-174a. The
corresponding entry is made in the pass book by accused no.3
and authenticated by accused no.1 as per Ex.P-172a, there is no
corresponding entry in the ledger sheet Ex.P-173. The account
holder has filed an application as per Ex.P-175 and bank has
settled the matter for Rs.5000/-.

258. I have perused the account opening form Ex.P-171,
the pass book Ex.P-172, wherein the deposit of Rs.5,000/-
portion is marked as Ex.P-172a and the Investigating Officer has
assigned the portion as Q.190 and sent it to GEQD. Similarly,
the counterfoil of pay-in-slip for Rs.5,000/- dated 27.12.1996
seal portion is also assigned Q.189 and sent it to GEQD for his
opinion. The opinion of GEQD is to the effect that Q.189 portion
does not offer suitable data for basing his opinion whereas he has
given clear opinion that the pass book entry is made by accused
no.3 wherein the portion is assigned as Q.190. The initial
portion in the pass book was assigned Q.190/1 but no opinion is
expressed on this portion. Thus, it can be seen that accused
no.3 has misappropriated an amount of Rs.5,000/- and there is a
proof for it with corroboration of expert's opinion.

259. It is also the case of the prosecution that one
Sri.Abdul Majeed has SB A/c.No.PER1/69. He has deposited
Rs.35,000/- on 18.12.1996 with Krishna for which counterfoil
duly signed by him and affixed with cash received stamp was
issued but however, the said amount is not taken into bank's
139 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

books of account, first accused has authenticated the same in the
pass book without taking into bank's books of account.

260. In this regard, P.W.3 Vasanthkumar at page no.54
has stated in his evidence that Abdul Majeed has SB
A/c.No.PER1/69 as per Ex.P-181 and pass book is at Ex.P-182.
He has also stated that a counterfoil of pay-in-slip dated
18.12.1996 for depositing Rs.35,000/- is marked as Ex.P-184.
Accused no.3 has put his signature and affixed cash received seal
on the said counterfoil. The transaction is authenticated by
accused no.1 and initialed by accused no.3. The corresponding
entry is made in pass book Ex.P-182. It is in the handwriting of
accused no.3 and authenticated by accused no.1. However,
corresponding entry is not available in the ledger extract Ex.P-
183, the complaint is lodged as per Ex.P-185 and bank has paid
an amount of Rs.35,000/-.

261. I have perused the evidence of P.W.3, the pass book,
ledger extract and the pay-in-slip counterfoil. The concerned
entry in pass book is marked as Ex.P-182a, the receipt of
Rs.35,000/- is not available in ledger extract for the month of
Dec.1996. It may be seen that the concerned pay-in-slip and the
pass book entries have not been subjected to the expert's
opinion. In my view, the prosecution has placed insufficient
material for arriving at conclusion to the effect that accused no.1
and 3 have defrauded amount of Rs.35,000/- from the account of
Abdul Majeed.

262. It is further case of prosecution that one
Sri.K.Neelappa has SB A/c.No.19/3719. He has deposited an
140 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

amount of Rs.600/- on 23.12.1996 with Krishna who has
misappropriated the same by issuing counterfoil duly signed by
him and affixing cash received stamp. The said amount is not
taken into the cashier's scroll. Further, the said amount is taken
into the pass book entry but not in the ledger extract.

263. In this regard, P.W.3 Vasanthkumar has stated in his
evidence at page no.56 that K.Neelappa has SB A/c.No.19/3719
and account opening form is at Ex.P-186, the pass book is
marked as Ex.P-188. He has also stated that on 23.12.1996, an
amount of Rs.600/- is deposited in the account and the
counterfoil is marked as Ex.P-189. The said entry is available in
pass book in the handwriting of accused no.3 and authenticated
by accused no.1 but it is not taken in ledger extract. The
complaint filed by account holder is at Ex.P-188.

264. I have perused the pass book, ledger extract and the
counterfoil. The pass book contains an entry of deposit of
Rs.600/- on 23.12.1996. The said portion is assigned Q.217 by
I.O, similarly the counterfoil of pay-in-slip containing seal and
signature is assigned Q.216 by I.O and sent to the GEQD for his
opinion. P.W.50 Sri.Narendar Singh has given his opinion
wherein he has concluded that Q.217 portion mentioned in the
pass book is in the handwriting of accused no.3 and Q.216
portion do not offer suitable data for expressing any opinion as it
is blur. It can be seen that the amount of receipt of Rs.600/- is
made in the pass book and it is proved by the evidence of expert
that accused no.3 has written that portion. This makes to
believe the case of the prosecution that accused no.3 has
141 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

received the amount. The said receipt of Rs.600/- is not taken
into the ledger extract. Therefore, prosecution has established
that accused no.3 has defrauded an amount of Rs.600/- out of
the account of K.Neelappa.

265. It is further case of the prosecution that Smt.V.Meena
has SB A/c.No.41/7564. She has deposited an amount of
Rs.25,000/- on 9.4.1996, Rs.16,500/- on 9.8.1996, Rs.18,500/-
on 4.11.1996, Rs.3000/- on 11.11.1996, Rs.51,500/- on
13.11.1996 with Krishna who has misappropriated that amount
by entering the same in pass book. Accused no.1 has
fraudulently authenticated the entry for Rs.51,500/- without
taking the same into bank's books of account.

266. It is the further case of the prosecution that the
accused no.3 in furtherance of criminal conspiracy has
fraudulently paid Rs.25,000/-, Rs.5000/-, Rs.500/-, Rs.700/-,
Rs.8500/-, Rs.15000/-, Rs.17000/- and Rs.8000/- on 15.4.1996,
8.6.1996, 8.7.1996, 21.8.1996, 24.8.1996, 19.9.1996,
21.9.1996 and 3.12.1996 respectively to Smt.V.Meena by
falsifying the pass book without taking the same into the bank's
books of account.

267. Further, accused No.1 and 3 have fraudulently
withdrawn Rs.8,000, Rs.15,000/- Rs.20,000/- Rs.20,000/-,
Rs.20,000/- and Rs.20,000/- 15.6.96, 19.6.96, 21.9.96, 23.9.96,
26.9.96 and 28.9.96 respectively by falsifying Bank's books of
account by entering and authenticating the same in the ledger
sheet. Accused 3 and 1 have fraudulently falsified the ledger
sheet by crediting and authenticating Rs.2,000/- on 5.10.96.
142 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

268. Thus, the accused Nos.1 and 3 have fraudulently
withdrawn a total amount of Rs.1,03,000/- and fraudulently not
credited a total deposit Rs.1,13,400/- resulting net
misappropriation of Rs.2,17,500/-. Accused have fraudulently
credited Rs.2,000/-, Rs.1,39,000/- without taking the same in
the Bank's books of account. Thus misappropriated Rs.76,500/-.

269. P.W.3 Vasanthkumar in his evidence at page no.57
has stated that V.Meena has account marked as Ex.P-4, the pass
book is as per Ex.P-6, ledger extract is at Ex.P-5. He has further
stated that pay-in-slip dated 5.9.1996 for deposit of Rs.1,500/- is
marked as Ex.P-191. Accused no.3 has received the cash and
affixed the cash received seal and his signature. The said portion
is marked as Ex.P-191. He has further stated that pay-in-slip
dated 5.9.1996 for withdrawing of Rs.30,000/- is marked as
Ex.P-192. Accused no.3 has received the cash and affixed the
cash received seal and his signature. He has further stated that
pay-in-slip dated 9.9.1996 for withdrawing of Rs.20,000/- is
marked as Ex.P-193. Accused no.1 has passed the payment by
affixing the seal and signing it and accused no.3 has made the
cash payment, it is marked as Ex.P-193b. There is no
corresponding entry in the ledger sheet. He has identified
another withdrawal form dated 21.9.1996 for Rs.20,000/-
marked as Ex.P-194, the payment was passed by accused no.1
by affixing the seal and signing it. Accused no.3 has paid the
cash and he has signed and affixed the seal of the branch.
Accused no.2 has put his initials on Ex.P-194 in ledger sheet at
Ex.P-194c, there is no corresponding entry in pass book Ex.P-196
143 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

but there is entry in the ledger extract. It is in the handwriting of
accused no.2 at Ex.P-5c. He has identified another withdrawal
slip dated 19.9.1996 for Rs.15,000/- marked as Ex.P-195, it is
passed by accused no.1 by putting his signature marked as Ex.P-
195a. Accused no.3 has paid the amount by signing it and
affixing the seal. Accused no.2 has put his initial on withdrawal
slip for having made the entry in the ledger sheet. The said
portion is marked as Ex.P-195c. There is corresponding entry in
pass book and there is relevant entry in the ledger sheet also at
Ex.P-5d in the handwriting of accused no.2 and authenticated by
accused no.1. He has also stated about the withdrawal form
dated 23.9.1996 for Rs.20,000/- marked as Ex.P-196 it bears the
seal and signature of accused no.1 and also the signature of
accused no.3 along with seal. The entry is made in the ledger
sheet by accused no.2 and he has put his initial as per Ex.P-196,
there is no corresponding entry in pass book Ex.P-6. But there is
relevant entry in ledger sheet Ex.P-5, it is marked as Ex.P-5e and
it is in the handwriting of accused no.2 and authenticated by
accused no.1.

270. PW3 states that there is another withdrawal slip dated
24.9.1996 for Rs.20,000/- it is marked as Ex.P-197, it is passed
by accused no.1 by putting seal and his signature. Accused no.3
has paid the cash and he has put the signature marked as Ex.P-
197, the ledger entry is made by accused no.3 as per Ex.P-197,
said corresponding entry is not available in the pass book though
there is an entry in the ledger sheet.
144 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

271. He has further stated that in Ex.P-6 pass book, there
is a credit entry of Rs.18,500/- by cash on 4.11.1996, Rs.3,000/-
on 11.11.1996, Rs.51,500/- on 13.11.1996, the said entries are
marked as Ex.P-6a2, these corresponding entries are not found
in ledger. The relevant pay-in-sips are not available in the bank.

He has further stated there is credit entry of Rs.2,000/- on
5.10.1996, the account holder has claimed that she is entitled for
Rs.13,619/- from the bank, the matter is settled for Rs.11,500/-.

272. I have perused the evidence of P.W.3 as well as the
documents like ledger extract at Ex.P-5, account opening form at
Ex.P-4, the pass book at Ex.P-6, the complaint at Ex.P-7, the
pay-in-slip Ex.P-191 for Rs.1,500/- assigned as Q.191 by the I.O,
Ex.P-192 for Rs.3,000/-, Ex.P-193 to P-197 withdrawal slips.
Out of these documents, only counterfoil of depositing Rs.1,500/-
has been sent to GEQD and the expert has given opinion that the
initials marked do not offer suitable data for expressing his
opinion. There are several transactions regarding the account of
V.Meena. Her evidence was essential to know whether she had
deposited the amount or withdrawn the amount. The other
documents have not been sent to GEQD for his opinion. Under
the circumstances, I am of the opinion that the prosecution has
failed to prove that accused Nos.1 to 3 have defrauded an
amount of Rs.76,500/- from the account of V.Meena by making
several fraudulent withdrawals and payments.

273. It is also the case of the prosecution that one
Smt.Sunanda has SB A/c No.41/7683, she has deposited an
amount of Rs.15,000/-, Rs.8,500/- on 14.11.96 and 7.12.96
145 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

respectively with accused No.3 Krishna. Said amount has been
misappropriated by A-3 by issuing counterfoil duly signed affixing
the cash received stamp and entering into the pass book but not
taking it into the Bank's books of account. Further, accused
Nos.1 and 3 have fraudulently withdrawn Rs.5,000/- and
Rs.20,000/- on 20.12.96 and 15.11.96 respectively and has paid
Rs.22,500/- on 20.12.96 and has not taken all the transactions in
the Bank's books of account and there is defrauding of accounts
to the tune of Rs.26,000/-.

274. In this regard, PW3 A.V.Vasanthkumar Dy.Manager
has stated in his evidence at page 63 that Sunadna has account
No.41/7683 marked as Ex.P198, the pass book is marked as
Ex.P199 and ledger extract is marked as Ex.P200. He has
further identified the counterfoil of pay in slip dtd.14.11.96 for
Rs.5,000 marked as Ex.P201. The amount is received by A-3 by
affixing his seal and his signature, the corresponding entry is
there in the pass book and it is in the handwriting of A-3 and
authenticated by A-1, but corresponding entry is not available in
the ledger sheet. He has further identified a counterfoil of pay in
slip dtd.7.12.96 for Rs.8,500/- marked as Ex.P202, A-3 has
affixed the seal and his signature for having received cash,
corresponding entry is there in the pass book and written by A-3
and authenticated by A-1. There is no corresponding entry in
the ledger sheet Ex.P202. He has also further stated and
identified the withdrawal form dtd.15.12.96 for Rs.20,000
marked as Ex.P203 wherein payment is made by A-3 and there
146 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

is seal and signature and payment is passed by A-1. The
withdrawal amount is not reflected in the pass book.

275. Similarly, he has identified another withdrawal slip
dtd.20.12.96 for Rs.5,000/- marked as Ex.P204. A3 has paid the
cash by affixing seal and his signature, the corresponding entry is
not there in pass book, but entry is available in the ledger sheet.

276. I have perused the evidence of PW3 and documents
Ex.P198 to 204. The pass book is at Ex.P199 and ledger extract
is at Ex.P200. The counterfoil of pay in slip dtd.14.11.96 for
Rs.15,000/- and dtd.7.12.96 for Rs.8,500/- are marked as
Ex.P201 and 202, the withdrawal slips are marked as Ex.P203
Rs.2,000/- and 5,000/- are marked as Ex.P204. Sunanda is not
examined in this case. These counterfoil and withdrawal slips
have not been submitted to the GEQD for his opinion. The
material placed by the prosecution with regard to so many
transactions is insufficient to hold that A-1 to A-3 were involved
in defrauding the amount of Rs.26,000/- from the account of
Sunanda.

277. It is further case of the prosecution that one
Puttaswamy has account No.PER 3/4831. He has deposited
Rs.40,200/- on 17.10.96 with Krishna who has misappropriated
the said amount and issued a counterfoil duly signed and affixing
the cash received stamp. The said amount is not taken in to
Bank's books of account. In this regard, prosecution has
examined Puttaswamy as PW25. He has stated in his evidence
that he has SB account in the SBM Ramanagaram Branch. He
147 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

came to know that there is shortfall of amount in his account and
he made a complaint and his account was settled.

278. PW3 - A.V. Vasanthkumar Dy.Manager (Accounts) has
stated in his evidence at page No.67 that account of Puttaswamy
is marked at Ex.P211. He has identified the counterfoil of pay in
slip dtd.17.10.96 for Rs.40,200/- marked as Ex.P212. He has
further stated that A-3 has put his seal and signature for having
received the amount and it is authenticated by A-1. There is no
corresponding entry in the ledger Ex.P211 and a complaint was
lodged.

279. I have perused the ledger sheet at Ex.P211, the pay in
slip dtd.17.10.96 for Rs.40,200/- is at Ex.P212 and the
complaint is at Ex.P213. There is no entry of deposit of amount
of Rs.40,200/- but however, the counterfoil is not sent to the
GEQD for his opinion.

280. The evidence of Puttaswamy does not give the
particulars of the amount deposited and his attention is also not
drawn to the pay in slip. Under the circumstances, in my view,
the material placed by the prosecution are not sufficient to hold
that A-1 to A-3 have defrauded amount of Rs.40,200/- from the
account of Sri Puttaswamy.

281. It is the further case of the prosecution that one
Shivalingamma has SB A/c. PER40/7523. Accused No.1 has
fraudulently withdrawn an amount of Rs.20,000/- Rs.1,00,000/-
Rs.20,000/-, Rs.25,000/-, Rs.18,000/-, Rs.50,000/-,
Rs.1,00,000/- Rs.45,000/- and Rs.35,000/- on 4.12.96, 5.12.96,
148 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

7.12.96, 11.12.96, 12.12.96, 14.12.96, 16.12.96, 18.12.96 and
18.12.96 by forging withdrawal forms and falsifying the account
and has fraudulently credited an amount of Rs.1-lakh on 6.12.96
and Rs.5,000 on 26.12.96 and defrauded the Bank an amount of
Rs.3,08,000/-.

282. Shivalingamma is examined as PW45. She has stated in
her evidence that there was account opened in Bank and her son
Jagadeesh was looking after financial affairs. She has further
stated she does not know about this case, she has been treated
as hostile and cross examined wherein it is suggested that she
has given statement before the I.O. as per Ex.P568 and same is
denied by her and she has denied that she is deposing falsely to
help Shivalingaiah. The prosecution has produced the register at
Ex.P-506, the cash transfer clearance of Special Assistant
wherein there is an entry for clearance of Rs.20,000/- in
a/c.no.40/7523.

283. In this regard, PW3 A.V.Vasanthkumar at page 68 has
stated that Shivalingamma has SB A/c.No.PER40/7523, Account
opening form is marked at Ex.P214 and another account opening
form dated Nil is at Ex.P215, the pass book and ledger sheet are
marked as Ex.P215 and 216. He has identified a withdrawal form
dtd.4.12.96 for Rs.20,000/- marked as Ex.P218, the payment is
passed by A-1 by making an endorsement pay cash and he has
put his signature as per Ex.P218(a). A-2 has paid cash and
affixed his initial and seal it is marked as Ex.P218(b). He has
identified a withdrawal form dtd.5.12.96 for Rs.1,00,000/-
marked as Ex.P219, written by A1 himself, the payment is
149 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

passed by Officer Smt. Sujatha and cash paid by head cashier Sri
Jagadessh.

284. He has identified a withdrawal form dtd.7.12.96 for
Rs.20,000/- marked as Ex.P220, the payment is passed by A-1
by making an endorsement pay cash and he has put his
signature as per Ex.P220(a). A-2 has paid cash and affixed his
initial and seal it is marked as Ex.P220(b).

He has identified a withdrawal form dtd.11.12.96 for
Rs.25,000/- marked as Ex.P221, it is written by A-1 the payment
was passed by Smt.Sujatha CW5 and payment was made by
some other official.

He has identified a withdrawal form dtd.12.12.96 for
Rs.18,000/- marked as Ex.P222, it is written by A-1, the
payment is passed by A-1 by making an endorsement pay cash
and he has put his signature as per Ex.P222(a). A-2 has paid
cash and affixed his initial and seal it is marked as Ex.P222(b).

He has identified a withdrawal form dtd.14.12.96 for
Rs.50,000/- marked as Ex.P223, it is in the handwriting of A-1,
the payment is passed by Smt. Sujatha and paid by Sri
Jagadeesh Head Cashier.

285. PW3 has further identifies another pay in slip for
Rs.45,000/- dtd.18.12.96 marked as Ex.P225 was written by A-1
and another withdrawal form dtd.20.12.96 for Rs.45,000/-,
Ex.P226 dtd.20.12.96 for Rs.35,000/- and pw3 states that it was
written by A-1, the payment was made by A2 and passed by
Smt. Sujatha. The ledger extract Ex.P217 are posted by A-1
150 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

himself and they are in the handwriting of A-1, however, there
are no corresponding entries in the pass book Ex.P216 in respect
of Ex.P217(a).

286. He has further deposed that there is one credit entry of
Rs.3,30,000/- dtd.2.12.96 in ledger sheet marked as Ex.P217(b),
the said entry is authenticated by A-1. Another credit entry
dtd.6.12.96 for Rs.1-lakh is also in the ledger sheet. There is no
corresponding entry in respect of Rs.3,30,000/- the account
holder made the complaint the bank has settled the matter for
Rs.3,08,000/-.

287. I have perused the evidence of Shivalingamma and
PW3 A.V. Vasanthkumar. Though Shivalingamma has not
supported the case of prosecution, but there are various
withdrawal forms produced at Ex.P218 to Ex.P226 which have
been sent to the GEQD for opinion. The pay in slip for
Rs.20,000/- dtd.4.12.96 is produced at Ex.P218. The signature
portion mentioned as Shivalingamma in Kannada language is
assigned Q1 the writing as Q2, the initials on the above portion
as Q3 by the Investigating Officer. The GEQD has given opinion
that Q1 and Q2 are in the handwriting of A-1 which would mean
that A-1 has signed the withdrawal slip and he wrote the amount
portion.

288. Similarly, the withdrawal slip for Rs.20,000/-
dtd.7.12.96 is marked as Ex.P220. The signature portion, seal
signature portion, the writings in the pay in slip and the initials
made on the leaf and overleaf are marked as Q7, Q8 and Q9
respectively. The GEQD has given his opinion that Q5 signature
151 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

portion Q7 the writing of amount portion are in the handwriting
of A-1 and Q4 and Q6 do not afford sufficient data for expressing
opinion.

Similarly, the withdrawal slip dtd.5.10.96 for Rs.1-lakh is
marked as Ex.P219. The signature portion of Shivalingamma is
assigned Q10, the writing portion as Q11 and, Q12 the
signature on the backside of slip are assigned by the I.O. The
GEQD has given a report that Q10, Q11 and Q12 are in the
handwriting of Shivalingamma.

Similarly, withdrawal slip for Rs.21,000/- dtd.11.12.96 is
marked as Ex.P221. The signature of deposit portion, the writing
portion and the overleaf signature are marked as Q13 to Q15.
The GEQD has given opinion that Q13 to 15 are in the
handwriting of A-1.

Another withdrawal slip dtd.12.12.96 for Rs.18,000/- is
marked as Ex.P222. The signature portion, seal and initial
portion writing portion and overleaf signature portion have been
assigned as Q16 to Q20 respectively by the I.O. The GEQD has
given opinion that Q16 and Q19 are in the handwriting of A1.

A withdrawal dtd.14.12.96 for Rs.50,000/- is marked as
Ex.P223. The signature portion and the overleaf signature portion
are assigned Q21 and Q22 by the I.O. GEQD has given opinion
that it was written by A-1.

A withdrawal slip dtd.16.12.96 for Rs.1-lakh is marked as
Ex.P224. The signature portion and the writing portion have
been assigned as Q23 by I.O. The overleaf signature is assigned
152 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

as Q24 by I.O. The GEQD has given opinion that it is in the
handwriting of A-1.

The withdrawal slip dtd.18.12.96 for Rs.45,000/- is marked as
Ex.P225. The signature portion, the initial on seal portion and
overleaf signature have been assigned marking at Q25 to Q27 by
the I.O. The GEQD has given opinion that Q25 and Q27 are in
the handwriting of A1.

The withdrawal slip dtd.20.12.96 for Rs.35,000/- is marked
as Ex.P226. The signature on seal portion and overleaf signature
are assigned as Q28 to Q30 by the I.O. The GEQD has given
opinion that Q28 and Q30 are in the handwriting of A-1.

289. Ex.P227 is the complaint of Shivalingamma wherein
there is allegation that there are no correct entries in the pass
book.

290. A perusal of these withdrawal slips will reveal that
accused No.1 has played fraud by forging the signature of
Shivalingmma and also making some writings on the withdrawal
slips. The evidence of PW3 refers to some of the payments
made by A-2 but some other payments made by other cashiers
such as Jagadeesh and in one entry the witness has not stated as
to who has made the payment. A huge amount of fraud is
played relating to the account of Shivalingamma. In most of the
transactions where fraud is made by Accused no.1 pertaining to
account of Shivalingamma, these amounts have been paid by
Accused no.2. When there are so many transactions, then it can
be inferred that Accused no.2 had knowledge about the fraud
153 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

because the party will not be present to receive the amount.
Therefore, it is held that there was conspiracy between Accused
no.1 and 2 and they have played fraud and misappropriated an
amount of Rs.3,08,000/- as contended by the prosecution from
the account of Shivalingamma.

291. It is the further case of the Prosecution that A-1
Shivalingaiah has fraudulently withdrawn Rs.20,000/- on 10.1.96
from the account of Smt.Subbamma S.B. A/c.No.45/8212 and
misappropriated an amount of Rs.20,000/- by falsifying the
Bank's books of account.

292. In this regard, PW3 has stated in his evidence that
account No.45/8212 of Subbamma is marked as per Ex.P228,
pass book is marked as per Ex.P229, ledger sheet is marked as
per Ex.P230. He has identified a withdrawal slip for Rs.20,000/-
marked as Ex.P231. It is passed by A-1 by making endorsement
'pay cash' and payment is made by Cashier Govindarajau. There
is corresponding entry in the pass book as well as ledger. The
account holder has made a complaint to the Bank and Bank has
sustained loss of Rs.20,000/-.

293. I have perused the account opening form, the pass book
entries, the ledger sheet and the withdrawal form dtd.10.1.96
marked as Ex.p221. The signature portion on the withdrawal
form is assigned Q75 and overleaf Q75/1. The GEQD has given
opinion that Q75 and Q75/1 are in the handwriting of A-1. Thus
prosecution has clearly established that A-1 has defrauded an
amount of Rs.20,000/- in the account of Subbamma.
154 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

294. It is the further case of the prosecution that one
S.G.Guruvaiah and Chikkamuddaiah have joint SB A/c.No. C&I
3/432. A-1 has misappropriated an amount of Rs.5,500/- on
23.12.96 Rs.2,000 on 20.6.96 which were received from the
account of Ramangaram Taluk Tigalara Sangha. The said
amounts have not been taken in the ledger. But counterfoil
was duly signed and stamped as cash received.

295. PW3 A.V. Vasnathkumar has stated in his evidence that
the account of Ramangaram Taluk Tigalara Sangha is marked as
Ex.P233, pass book and ledger sheet are marked as Ex.P234 and
235. He has identified counterfoil slip dtd.20.6.96 for depositing
Rs.2,000/- it is marked as Ex.P236, it bears the initial of A-1,
there is corresponding entry in the pass book, in the handwriting
of A1, but there is no corresponding entry in the ledger sheet. He
has identified another pay in slip dtd.23.10.96 for Rs.5,500/-
marked as Ex.P237. It is authenticated by A-1, the entries
available in pass book but it is not available in ledger extract.

296. I have perused the evidence of PW3, the document,
pass book, ledger sheet and the seals and signature available on
counterfoil of pay in slip. These counterfoils have not been sent
to the GEQD for opinion. There is no clear evidence of PW3 to
the effect that accused No.1 has received this amount. Under
such circumstances, I hold that the material produced by
Prosecution is insufficient therefore I hold that the prosecution
has failed to prove the defrauding of amount in the accounts of
Ramangaram Taluk Tigalara Sangha.
155 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

297. It is further case of the prosecution that one
M.Lingappa has account No.AGR 5/850. A-1 Shivalingaiah and
A-3 Krishna have fraudulently withdrawn Rs.20,000/-
Rs.18,000/- Rs.20,000/- on 17.1.96 10.12.96 12.7.96
respectively by forging the withdrawal form and falsifying the
Bank's books of account to the tune of Rs.58,000/.

298. PW3 AV Vasanthkumar in page 78 of his evidence has
stated that Lingappa has SB A/c.No. AGR 5/850 and it is marked
as Ex.P244. Pass book is marked as Ex.P245 and ledger sheet is
marked as Ex.P246. He has identified a withdrawal form
dtd.17.1.96 for Rs.20,000/- marked as Ex.P247, the payment
was passed by A-1 by affixing his seal and signature. The
payment is made by Cashier Govindaraju.

299. He has identified a withdrawal form dtd.26.2.96 for
Rs.7,500/- marked as Ex.P248, the payment was passed by A-1
by affixing his seal and signature. The payment is made by
Cashier Govindaraju.

He has identified a withdrawal form dtd.12.7.96 for
Rs.20,000/- marked as Ex.P249, the payment was passed by A-2
by affixing his seal and signature. The payment is made by
Cashier Govindaraju.

He has identified a withdrawal form dtd.10.12.96 for
Rs.18,000/- marked as Ex.P250, the payment was passed by A-1
and payment was made by A-2 by affixing his seal and signature.
The payment is made by Cashier Govindaraju.
156 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

He has further stated that there are corresponding entries in
the pass book in respect of Ex.P246 to 250.

300. I have perused the account opening form, pass book and
ledger extract as well as the withdrawal slips. The withdrawal
form dtd.17.1.96 for Rs.20,000/- is marked as Ex.P247, the
signature portion on the slip and overleaf of the slip are assigned
marking Q126 and Q126/1. The initial appearing on the slip is
assigned as Q127.

301. The withdrawal slip dtd.26.7.1996 for Rs.7,500/- is
marked as Ex.P248. The signature portion on the slip and
overleaf of the slip are assigned marking Q130 and Q130/1 and
the initial as Q121. The withdrawal slip dtd.12.7.1996 is marked
as Ex.p249. The signature of the person on the slip and the
overleaf are marked as Q124 and 124/1 and the writing portion
is marked as Q125. The GEQD has given opinion that Q124,
124/1 and 125 are the handwriting of A1. Similarly, the
signature Q130 & Q130/1 are in the handwriting of A1. But
however, the signatures on Ex.P247 are not proved. It can be
seen that there are no entries pertaining to these amounts in the
ledger extract. A-1 has forged the signature of M.Lingappa on
Ex.P248 and defrauded an amount of Rs.7,500/- and 20,000/-.
Accordingly, the prosecution has established this allegation.

302. It is the case of prosecution that one
Smt.P.Sowbhagya has SB A/c.No.PEN3/409, accused no.1 to 3
have fraudulently withdrawn an amount of Rs.20,000/-,
Rs.5,000/- and Rs.15,000/- on 7.9.1996, 12.9.1996, 10.9.1996
157 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

by forging the signature of account holder and defrauded the
bank by Rs.40,000/-.

303. P.W.3 Vasanthkumar has stated in his evidence at
page no.93 that P.Sowbhagya has A/c.No.PEN3/409, account
opening form is marked as Ex.P-278, Ex.P-297 is the complaint,
the ledger extract is Ex.P-279, he has identified a withdrawal
form dated 7.9.1996 for Rs.20,000/- it is passed by accused no.1
and cash is paid by accused no.2. The withdrawal form is
marked as Ex.P-280. He has identified another withdrawal form
dated 10.9.1996 for Rs.15,000/-, it is passed by accused no.1
and paid by accused no.2, it is marked as Ex.P-281. Another
withdrawal form dated 12.9.1996 for Rs.5,000/- is marked as
Ex.P-282, it is passed by accused no.1 and paid by accused no.2.
These corresponding entries are available in ledger extract, all
the entries are initialed by accused no.1. Lastly, PW3 has stated
that the bank has incurred loss of Rs.7,000/-.

304. I have perused the account opening form, ledger
extract and three withdrawal forms. The withdrawal form dated
7.9.1996 for Rs.20,000/- is marked as Ex.P-280, the signature
portion and the overleaf signature portion are assigned marking
Q.54 and Q.56 by the I.O. The writing portion is assigned Q.55.
The GEQD has given opinion that Q.54 and Q.56 are in the
handwriting of accused no.1. Thus accused no.1 has fraudulently
by forging signature of P.Sowbhagya has defrauded amount of
Rs.20,000/- but however, no opinion is expressed about Q.55 as
he does not offer suitable data.
158 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

305. Similarly, withdrawal slip dated 10.9.1996 for
Rs.15000/- is marked as Ex.P-281. The signature portions are
assigned marking Q.56/1 and Q.56/2 by the I.O. The GEQD has
given opinion that it is in the handwriting of accused no.1.

306. The withdrawal slip dated 12.9.1996 for Rs.5000/- is
marked as Ex.P-282. The signature portions are assigned as
Ex.Q.49 and overleaf signature is assigned as Q.52, the initials
are assigned as Q.50 and Q.51. The GEQD has given opinion
that Q.49 and Q.52 are in the handwriting of accused no.1 but no
opinion is available regarding Q.50 and Q.51 initials. It can be
seen from these withdrawal slips that accused no.1 has forged
the signature of P.Sowbhagya and withdrawn the amount. But
however, there is no sufficient material to hold that there is initial
of accused no.2 over these slips. It is noted that some other
cashier has paid the amount. Under the circumstances, it is held
that accused no.1 has defrauded the bank in the account of
P.Sowbhagya to the extent of Rs.10,000/- as claimed by them.

307. It is further case of the prosecution that one
Mohammed Rafiulla has paid an amount of Rs.40,000/- for
opening an SB A/c. Accused no.1 has fraudulently issued the
pass book by crediting Rs.40,000/- but account is not opened
and amount is not taken into the bank's books of account.

308. P.W.3 Vasanthkumar has stated in his evidence at
page no.95 that one Mohammed Rafiulla has lodged a complaint
as per Ex.P-283 and there is a pass book which reflects that an
amount of Rs.40,000/- is deposited and there is another entry for
withdrawal of Rs.35,000/-. The a/c number is mentioned as
159 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

SIB.4/396 in the pass book, the pass book is marked as Ex.P-
284. He has further stated that the pass book is in the
handwriting of accused no.1. The bank has paid Rs.35,000/- to
Mohammed Rafiulla.

309. I have perused the complaint of Mohammed Rafiulla
Ex.P-283 and the pass book, there is one entry for Rs.40,000/-
deposit and another entry for withdrawal of Rs.35,000/-.
Mohammed Rafiulla is not examined in this case, the pass book is
not referred to the opinion of GEQD. Under the circumstances, I
am of the view that prosecution has not placed sufficient material
for proving the allegation that accused no.1 has defrauded
Rs.40,000/- for having received the same from Mohammed
Rafiulla.

310. There is another allegation in the charge sheet that
one Vijayendra has SB A/c.No.48/8865. Accused no.1
Shivalingaiah and accused no.2 Srinivasa Rao have fraudulently
withdrawn an amount of Rs.20,000/- and 10,000/- on 16.8.1996
and 22.8.1996 respectively by forging withdrawal forms and
falsifying bank's books of account.

311. P.W.3 in his evidence at page no.96 has stated that
K.N.Vijayendra has A/c.No.48/8865. His account opening form
is marked as Ex.P-286, ledger sheet is marked as Ex.P-287. He
has identified a withdrawal form for Rs.20,000/- dated 16.8.1996
marked as Ex.P-288, it is passed by accused no.1 and paid by
accused no.2.
160 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

312. He has identified a withdrawal form for Rs.10,000/-
dated 22.8.1996 marked as Ex.P-289 and further stated that it is
passed by accused no.1 and paid by accused no.2. It is stated
that these entries are available in ledger sheet. There are no
entries in pass book Ex.P-290, bank has paid Rs.30,000/- to the
account holder, he lodged a complaint as per Ex.P-285.

313. I have perused the complaint of Vijayendra at Ex.P-
285 wherein he has alleged that there is shortage of Rs.30,000/-
in his account. The withdrawal slips dated 16.8.1996 for
Rs.20,000/-is marked as Ex.P-288, the signature portion on the
leaf and overleaf are assigned as Q.72 and Q.72/1. The GEQD
has given opinion that these signatures are in the handwriting of
accused no.1.

Similarly, the withdrawal slip dated 22.8.1996 for
Rs.10,000/- is marked Ex.P-289, the signature portion of
Vijayendra on leaf and overleaf are assigned Q.73 and Q.73/1,
the GEQD has given opinion that the signatures are in the
handwriting of accused no.1. From the expert's opinion, it is
clear that accused no.1 has forged the signature of Vijayendra
and defrauded an amount of Rs.30,000/-.

314. It is further case of the prosecution that one Bairappa
has SB A/c.No.P2/339. He has deposited an amount of
Rs.5000/- on 7.11.1996 which was received by accused no.1 and
same was misappropriated by mentioning it in the pass book but
not mentioning it in the bank's books of account.
161 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

315. P.W.3 in his evidence at page no.98 has stated that
Bairappa has SB A/c.No.P2/339 marked as Ex.P-292, the ledger
sheet is marked as Ex.P-293, the pass book is marked as Ex.P-
294. He has further deposed that there is credit entry of
Rs.5000/- on 7.11.1996 in pass book and same is authorized by
accused no.1 but there is no entry available in the ledger extract.
Bank has paid amount of Rs.7000/-.

316. I have perused the evidence of P.W.3, the complaint,
ledger extract and pass book, the pass book. The entry for
depositing Rs.5,000/- is not submitted to GEQD for opinion to
know who has written the said portion. The materials placed are
insufficient to hold that accused no.1 has defrauded the amount
of Rs.5,000/- from the account of Bairappa.

317. It is the case of the prosecution that S.Saroja has SB
A/c.No.48/8866. She has deposited Rs.20,000/-, 10,000/- and
5000/- on 25.3.1995, 20.4.1996 and 8.5.1996 respectively with
Shivalingaiah. The said amount is misappropriated by issuing
counterfoils duly signed and affixing cash received stamp but it is
not taken into the ledger extract. It is further case of the
prosecution that accused Nos.1 and 2 have fraudulently
withdrawn Rs.9,000/-, 20,000/-, 20,000/-, 20,000/-, 20,000/-
dtd.6.2.96, 21.8.96, 19.8.96, 22.8.96 and 26.8.96 respectively
from Saroja's account and defrauded bank by Rs.1,24,000/-.

318. P.W.3 has stated in his evidence that S.Saroja lodged
a complaint as per Ex.P-295 stating that there is a difference of
Rs.1,25,000/- in her SB A/c.No.48/8866. The account opening
form is marked as Ex.P-296, the ledger extract is marked as
162 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

Ex.P-297. He has identified a counterfoil dated 25.3.1995 for
Rs.20,000/- marked as Ex.P-298, the amount is received by
accused no.3 by putting his initial and accused no.1 has
authorized the said transaction.

319. Similarly, he has identified another counterfoil dated
8.5.1996 for remitting a sum of Rs.5,000/-, the counterfoil is
marked as Ex.P-299, accused no.1 has initialed it. PW3 has
further stated about following counterfoils.

Another counterfoil dated 20.4.1996 for Rs.10,000/-is
marked as Ex.P-300, there is initial of accused no.1.

Similarly, there is another withdrawal slip for Rs.9000/-, it
is passed by accused no.1 and paid by accused no.2, it is marked
as Ex.P-301.

Another withdrawal slip dated 19.8.1996 for Rs.20,000/- is
marked as Ex.P-302, it is passed by accused no.1 and paid by
accused no.2.

Another withdrawal slip for Rs.20,000/- dated 22.8.1996 is
marked as Ex.P-303, it is passed by accused no.1 and paid by
accused no.2 and they have put their signatures.

Another withdrawal slip dated 26.8.1996 for Rs.20,000/- is
marked as Ex.P-305, it is passed by accused no.1 and paid by
accused no.2. In the pass book, there are no entries pertaining
to the withdrawals. Credit entries Ex.P-299 to P-303 and P-305
are available. Lastly PW3 states that these entries are made by
acno.1 and authorized by himself. The bank has paid a sum of
Rs.1,03,000/- to account holder and incurred loss.
163 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

320. I have perused the bank opening form, ledger extract
and the counterfoil of credit entries and the withdrawal slips.
The deposit amounts under the counterfoils Ex.P-300 has seal
and signature and the I.O has assigned Q.160/1 to the said
document. Similarly, for counterfoil for deposit as per Ex.P-298,
I.O has assigned marking Q.160 and for another deposit slip
Ex.P-299, it is assigned as Q.161/2. The GEQD has identified the
signature on the seal endorsed on Ex.P-298 deposit form of
Rs.20,000/- as that of accused no.1. As regards, other two
deposits, no opinion is given.

321. The withdrawal slip dated 6.2.1996 for Rs.9000/- is
marked as Ex.P-301, the signature of Saroja on the leaf and
overleaf are assigned marking Q.117 and 117/1 by the I.O.

Similarly, the withdrawal slip dated 19.8.1996 for
Rs.20,000/- is marked as Ex.P-302, the signature portion of
Saroja on the leaf and overleaf are assigned Q.119 and 119/1.

Likewise, the withdrawal slip dated 21.6.1996 for
Rs.20,000/- is marked as Ex.P-303, the signature portion of
Saroja have been assigned Q.118 and 118/1 by I.O.

Similarly, the withdrawal slip dated 20.8.1996 for
Rs.20,000/- is marked as Ex.P-304, the signature portion of
Saroja have been assigned Q.120 and 120/1 by I.O.

322. The GEQD has given opinion that these withdrawal
slips Q.117, 117/1, 118/, 118/1, 119, 119/1, 120 and 120/1 are
all in the handwriting of accused no.1. From the opinion of
handwriting expert, it is clear that accused no.1 has forged
164 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

signature of S.Saroja and withdrawn all these amounts and these
entries are not available in the pass book. The payments have
been made by Accused no.2 as stated by P.W.3, there is no
reason to disbelieve the said evidence. It is seen that in some
other transactions of fraud played by Accused no.1, the amount
is paid by Accused no.2. In case of forgery of withdrawal slips,
party will not be able to receive the amount. In such a case, it
has to be held that Accused no.2 was aware of the fraud played
by Accused no.1. Thus, the prosecution has proved that accused
no.1 and 2 have entered into criminal conspiracy, falsified the
bank's books of account by dishonestly withdrawing the above
mentioned amounts and defrauded the bank to the tune of
Rs.1,24,000/-.

323. It is further case of the prosecution that one
A.Prakash SB A/c.No. 48/8983. The A-1 has forged the
withdrawal forms and has drawn Rs.9,000/- on 23.8.96 and
falsified the Bank's books of account.

324. In this regard A. Prakash is examined as PW35. He
has stated in his evidence that he has opened A/c. No.48/8983 in
the bank marked as Ex.P308. He came to know that there is
shortfall of Rs.5,000/- in his account and therefore he lodged
complaint as per Ex.P307.

325. PW3 A.V. Vasanthkumar has stated in his evidence at
page No.103 that A/c. Opening form of Prakash is at Ex.P308.
He has identified a withdrawal form dtd.23.8.96 for Rs.9,000/-
and marked as Ex.P310. He has further stated the A-1 has
passed the transaction and A-2 has paid the amount. There is
165 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

an entry in the ledger extract for having withdrawn the amount
and A-1 has initialed the same. There is no corresponding entry
of the withdrawal of Rs.9,000/- in pass book Ex.P311. Bank has
paid a sum of Rs.4,900/- to the account holder.

326. I have perused the evidence of PW35, account
opening form Ex.P308 ledger extract Ex.P309 and withdrawal
form and the complaint. The withdrawal form dtd.23.8.96 for
Rs.9,000/- is marked as Ex.P310, the signature portion on the
overleaf are assigned as Q74 and 74/1 by the I.O. The GEQD
has given opinion in Ex.P98 that signature portions Q74 and
Q74/1 are in the handwriting of A-1. The said opinion
corroborates with the evidence of PW35 and PW3. There is clear
evidence to the effect that A-1 has withdrawn this amount of
Rs.9,000/- by forging the signature of A.Prakash. Hence, it is
held that A1 has defrauded an amount of Rs.9,000/- out of the
account of Prakash.

327. It is further case of the prosecution that A-1 and A-2
have fraudulently withdrawn Rs.20,000/- on 12.9.96 from the
account of Smt.Puttagowramma SB A/c.No. P4/609 by forging
withdrawal form.

328. In this regard PW3 AV Vasanthkumar has stated in his
evidence that Puttagowramma had a lodged a complaint as per
Ex.P312 and the account opening form is marked as Ex.P313, the
ledger extract is marked as Ex.P314. He has identified a
withdrawal form 12.9.96 for Rs.20,000/-, it is passed by A-1 and
paid by A-2, they have signed by making their initials for having
paid the amount. There are debit entries in the ledger sheet and
166 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

it is authorized by A-1 marked with his initials. There is no
corresponding entry of withdrawal of Rs.20,000/- in Ex.P316
pass book and the bank has lost Rs.20,000/-.

329. I have perused the evidence of PW3, the bank
opening form, the ledger extract and the withdrawal form as well
as complaint. The withdrawal form is not sent to the GEQD for
its opinion. Further Puttagowramma is not examined in this
case. The material placed by the prosecution are not sufficient
and therefore, I hold that prosecution has failed to prove that
there was defrauding of Rs.20,000/- from the account of
Gowramma.

330. There is further allegation that accused Nos.1 and 2
have fraudulently withdrawn amount of Rs.16,000/-, Rs.20,000/-
, and Rs.18,000/- and Rs.20,000/- dtd.10.12.96, 19.12.96,
12.12.96 and 16.12.96 respectively from the account of Syed
Atharulla SB A/c.No. P4/613 by forging withdrawal forms and
defrauded the bank to the tune of Rs.74,000/-.

331. In this regard PW3 AV Vasanthkumar has stated in his
evidence that Syed Atharulla has lodged complaint as per
Ex.P317 stating that some fraud has been committed regarding
the amount in his account and accordingly the bank has remitted
an amount of Rs.50,331/-. He has further identified four
withdrawal forms dtd.10.12.96 for Rs.16,000/- dtd.12.12.96 for
Rs.18,000/- dtd.16.12.96 for Rs.20,000/- and dtd.1.12.96 for
Rs.20,000/-.which are marked as Exs.P318 to 321. He has
further stated that A-1 has passed the payment of all the
withdrawal slips and A-2 has paid the amount. He has identified
167 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

the initial of Shivalingaiah at Ex.P318(a) to 321 (a) and initial of
A-2 P318(b) to 321(b). The ledger extract is marked as
Ex.p322. Pass book at Ex.P323. There are entries of withdrawals.
The bank has paid Rs.74,000/- to the depositor.

332. I have perused the evidence of PW3, the account
extract, withdrawal forms, pass book. The withdrawal forms
dtd.10.12.96 for Rs.18,000/- is marked as Ex.P198, the
signature portion of Syed Atharulla on the leaf and overleaf are
assigned Q98 and Q98/1. Another withdrawal slip dtd.19.12.96
for Rs.20,000/- is marked Ex.P319, the signature portion of Syed
Atharulla on the leaf and overleaf have been assigned marking
Q99 and 99/1.

333. Another withdrawal slip dtd.12.12.96 for Rs.18,000/-
is marked Ex.P320, the signature portion of Syed Atharulla on
the leaf and overleaf have been assigned marking Q100 and
100/1.

The GEQD has given opinion that Q98, Q98/1; Q99, Q99/1;
Q100, Q101/1; are in the handwriting of A1. The evidence of
GEQD and his opinion corroborates the evidence of PW3. It can
be seen that accused No.1 has withdrawn this amount under the
three withdrawal forms mentioned above by forging the signature
of Syed Atharulla. On the other hand, there is no opinion of the
expert of the initials of A-2 for having paid the amount.
Therefore, I hold that prosecution has proved that A-1 has
defrauded amount of Rs.74,000/- from the account of Syed
Atharulla.
168 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

334. It is the further case of prosecution that one
Smt.Nagarathnamma has SB A/c.No.T4/556, accused no.1 has
fraudulently withdrawn Rs.10,000/-, Rs.5000/- on 19.2.1996,
2.5.1996 respectively by forging withdrawal form and has
falsified the bank's books of account by playing defraud of
Rs.15,000/-. Further they have credited an amount of Rs.5000/-
on 2.7.1996 to the said account.

335. In this regard, P.W.3 Vasanthkumar has stated in his
evidence that the account opening form of Nagarathnamma is
marked as Ex.P-25, he has identified the ledger extract marked
as Ex.P-326. He has also stated that credit challan for Rs.5000/-
dated 2.5.1996 is marked as Ex.P-327. It bears the initial of
accused no.2 for having paid cash, there is corresponding entry
in the ledger extract and it is authenticated by accused no.1 by
putting his initial. He has also identified another withdrawal slip
dated 2.5.1996 for Rs.5,000/- marked as Ex.P-328. The said
payment is passed by accused no.1 and payment is made by
accused no.2. There is no corresponding entry in the ledger
extract.

336. He has identified another withdrawal slip dated
19.2.1996 for Rs.10,000/- marked as Ex.P-329. It is passed by
accused no.1, but there is no corresponding entry in the ledger.
Said transaction is a fraudulent transaction and bank has paid
the amount when Nagarathnamma lodged a complaint marked as
Ex.P-324.

337. I have gone through the evidence of P.W.3 and
documents like bank opening form, ledger extract, the pay-in-slip
169 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

of Rs.5000/- dated 2.5.1996 marked as Ex.P-327. The
withdrawal slip dated 2.5.1996 for Rs.5,000/- is marked as Ex.P-
328, the signature portion of Nagarathna on the leaf and overleaf
have been assigned marking Q.97 and 97/1 by the I.O.

Similarly, the withdrawal slip dated 19.2.1996 for
Rs.10,000/- is marked as Ex.P-329 and the signature portion of
Nagarathna is assigned marking Q.96 and Q.96/1 by the I.O.

338. GEQD has given an opinion that Q.96 and 96/1 are in
the handwriting of accused no.1. The specimen signature of
Nagarathna is assigned marking as A21 and A21/1. GEQD has
given opinion that the person who wrote A21 did not write Q.96
portion. There is no expert's opinion regarding initials of accused
no.2 for payment of amount. Thus it is clear that
Smt.B.Nagarathnamma did not withdraw Rs.10,000/- by
withdrawal slip dated 19.2.1996 as per Ex.P-329, on the other
hand, the said withdrawal slip is forged by accused no.1 in the
name of Smt.Nagarathnamma and thus, he has defrauded the
bank to the tune of Rs.10,000/-.

339. It is the further case of the prosecution that one
S.Venkatesh had SB A/c.No.48/8998, accused no.1 and 2 have
fraudulently withdrawn Rs.20,000/- and Rs.19,000/- on
2.11.1996 and 5.11.1996 respectively from that account by
forging withdrawal form and thus falsified bank's books of
account and defrauded the bank to the tune of Rs.39,000/-.

340. In this regard, P.W.3 Vasanthkumar has stated in his
evidence that S.Venkataiah having SB A/c.No.48/8998, he had
170 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

submitted a complaint as per Ex.P-330 stating that there is
difference of Rs.36,000/- in his account, the ledger extract is
marked as Ex.P-331. He has identified a withdrawal slip dated
2.11.1996 for Rs.20,000/- marked as Ex.P-332, the payment is
passed by accused no.1 and cash is paid by accused no.2
Srinivasa Rao and they have put their initials. He has identified
another withdrawal slip dated 5.11.1996 for Rs.93,000/- marked
as Ex.P-333. Shivalingaiah has made entry for passed the
payment and accused no.2 has paid the amount and he has put
his initial. The corresponding entries are available in the ledger.
There is no corresponding entry in the pass book Ex.P-334 and
bank has reimbursed Rs.34,430/- to the account holder.

341. I have perused the evidence of P.W.3 and ledger
extract of Venkatesh at Ex.P-331. The withdrawal slip dated
2.11.1996 is marked as Ex.P-332, the portion of signature of
Venkataiah on the leaf and overleaf have been assigned Q.95
and 95/1 by the I.O.

Similarly, the withdrawal slip dated 5.11.1996 for
Rs.19,000/- is marked as Ex.P-333. The signature portion of
S.Venkataiah on leaf and overleaf have been assigned Q.94 and
94/1 by the I.O.

342. The GEQD has given his opinion in Ex.P-590 wherein
it is stated that Q.94, Q94/1, Q95, Q95/1 are in the handwriting
of accused no.1. The evidence of P.W.3 is corroborated by the
evidence and opinion of P.W.50. The prosecution has proved
that accused no.1 has forged the signature of Venkataiah and
171 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

withdrawn the amounts in withdrawal slip Ex.P-332 and P-333
and hence, defrauded an amount of Rs.39,000/-.

343. It is also the case of the prosecution that accused
no.1 and accused no.2 have withdrawn Rs.20,000/- each on
16.4.1996 and 16.7.1996 respectively from the SB A/c. of
M.K.Doraiswamy, A/c.No.AGR6/1116 by forging the withdrawal
form and defrauded Rs.40,000/-.

344. In this regard, M.K.Doraiswamy is examined as
P.W.37. He has stated in his evidence that he was having SB A/c
in Ramanagaram branch, the account opening form is marked as
Ex.P-336. He came to know that there was a shortfall of Rs.2
lakh in his account and therefore, he filed a complaint as per
Ex.P-335. He has also stated that the withdrawal slips Ex.339
and 340 are not signed by him.

345. P.W.3 Vasanthkumar has stated in his evidence that
Doraiswamy has A/c.No.AGR6/1116, a complaint was lodged by
Doraiswamy as per Ex.P-335, the account opening form is as per
Ex.P-336 and the ledger extract is marked as Ex.P-338. He has
identified the withdrawal slip dated 16.4.1996 for Rs.20,000/-
and withdrawal slip dated 16.7.1996 for Rs.20,000/- and they
are marked as Exs.P-339 and P-340 respectively. The
withdrawal slips have been passed by accused no.1 and he has
signed the relevant entry but the ledger extract, there are no
corresponding entries of these two withdrawal slips and
therefore, bank has paid Rs.40,000/- to party.
172 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

346. I have perused the evidence and complaint of
Doraiswamy and the pass book. The withdrawal forms dated
16.4.1996 for Rs.20,000/- is marked as Ex.P-339, the signature
portion of Doraiswamy on the leaf and overleaf is assigned
marking Q.57 and 57/1.

The withdrawal forms dated 16.7.1996 for Rs.20,000/- is
marked as ex.P-340, the signature portion of Doraiswamy on the
leaf and overleaf is assigned marking Q.58 and Q58/1.

347. The specimen signature of M.K.Doraiswamy on
account opening form on Ex.P-337 is marked as A13, there are
no entries of the two withdrawals of Rs.20,000/- in ledger extract
Ex.P-338. The GEQD has given opinion that Q.57, Q57/1, Q58
and Q58/1 are in the handwriting of accused no.1. There is also
opinion that the person who wrote A13 and A13/1 did not write
Q.57, Q57/1, Q58 and Q58/1. Thus, it is clear that accused no.1
has forged the signature of Doraiswamy and defrauded to the
tune of Rs.40,000/-.

348. It is further case of the prosecution that one
Sri.K.L.Mayanna has SB A/c.No.AGR7/1335. He has deposited
an amount of Rs.50,000/- on 22.11.1996 with Shivalingaiah who
has fraudulently misappropriated the same by issuing counterfoil
with the signature and seal of the branch. He has entered the
same in pass book but does not taken into the ledger extract.

349. In furtherance of said criminal conspiracy, accused
no.1 to 3 have fraudulently misappropriated Rs.5,000/- on
4.5.1996, Rs.5,000/- and Rs.80,000/- on 18.7.1996 and
173 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

Rs.50,000/- on 20.12.1996 by not taking these deposited
amounts in bank's books of account and have falsified the bank's
books of account. Further accused no.1 to 3 have fraudulently
withdrawn Rs.10,000/- on 10.2.1996 by forging withdrawal form,
they have also fraudulently falsified pass book by making debit
entry of Rs.5,000/-, 3,000/-, 10,000/-, 2,000/- 4,000/-,
10,000/-, 40,000/-, 5,000/-, 7,000/-, 4,000/-, 10,000/-,
30,000/- and 10,000/- on 15.2.1996, 7.3.1996, 25.4.1996,
11.5.1996, 22.6.1996, 4.7.1996, 14.8.1996, 2.9.1996,
25.9.1996, 31.10.1996, 22.11.1996 and 21.12.1996 respectively
resulting in net misappropriation amount of Rs.29,900/-.

350. K.L.Mayanna is reported dead and he is not examined
in this case. In this regard P.W.3 is examined and has stated
about the transactions of K.L.Mayanna, the account opening form
is marked as Ex.P-365, ledger extract is at Ex.P-366, the deposit
counterfoil for Rs.50,000/- is at Ex.P-367, pass book at Ex.P-368.
These materials are not sent to GEQD for his opinion. The
material is insufficient and therefore, the prosecution has failed
to prove the allegation in respect of account of K.L.Mayanna.

351. It is further case of the prosecution that one
Smt.Gowramma has SB A/c.No.19/3745, accused no.1 has
fraudulently withdrawn an amount of Rs.19,000/- on 19.11.1996
from the said account by forging the withdrawal form.

352. In this regard, Gowramma is examined as P.W.31.
She has stated in her evidence that she has account in the bank.
There was no amount in account, therefore, she has lodged a
complaint to get back her amount. No other material is placed
174 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

by the prosecution for proof of defrauding Gowramma's account.
Therefore, prosecution has not proved the said allegation of
defrauding Rs.20,000/- from Gowramma's account.

353. There is further allegation that one H.G.Guruvaiah
has account 3/325, he has deposited Rs.20,368/- on 18.7.1996
with Shivalingaiah who has misappropriated the same by issuing
a counterfoil duly signed and affixing bank seal, the said amount
is not taken into the bank's books of account. Further he has
fraudulently withdrawn an amount of Rs.50,000/- by using a
cheque leaf of the account holder and obtaining signature by
fraudulent misrepresentation.

354. In this regard, P.W.3 has stated in his evidence at
page no.137 that H.G.Guruvaiah had given a representation to
the bank that the amounts deposited by him for Rs.50,000/- on
1.4.1996 and Rs.20,368/- is not taken into his account. The
account opening form of A/c.No.3/325 is marked as Ex.P-386.
He has identified a counterfoil for remitting Rs.20,368/-, the said
counterfoil bears the signature of accused no.1 and seal of a
branch. The counterfoil is marked as Ex.P-387. He has further
stated that there is no corresponding entry in ledger at Ex.P-388
but there is entry for having received Rs.20,368/- in the pass
book at Ex.P-389, it is in the handwriting of accused no.1. He
has further stated that a cheque dated 4.5.1996 drawn on the
account of Guruvaiah for Rs.50,000/- was passed for payment by
the branch by Smt.Vijaylakshmi. The payment relating to
cheque is made by accused no.2 and there is an initial on it. The
ledger sheet contains the said entry and authenticated by
175 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

Smt.Vijayalakshmi but there is no corresponding entry in the
pass book.

355. I have perused the evidence of P.W.3 and complaint
at Ex.P-385. The specimen signature of H.G.Guruvaiah is
assigned A29 marking by the I.O in Ex.P-386. The counterfoil for
deposit of amount of Rs.20,368/- is assigned Q.167. The cheque
for Rs.50,000/- is marked as Ex.P-390. The signature portion is
assigned marking Q.169, the initial on stamp is marked as Ex.P-
390(a), the signature of Guruvaiah is assigned Q.169/1.

356. The GEQD has given opinion that initial on the cash
paid seal is the signature of accused no.1. He has also given
opinion that person who wrote A29 also wrote red enclosed
signatures stamped as Q.169 and Q169/1. Thus, it can be seen
that the signature on cheque Ex.P-390 for Rs.50,000/- was duly
signed by account holder Guruvaiah. There is no entry in the
pass book on 4.5.1996 for receiving Rs.50,000/- but it cannot be
held that the amount in the cheque is received by accused no.1
or the person who has paid the cash.

The GEQD has given opinion that Q.167 portion mentioned
on Ex.P-387 for receiving Rs.20,368/- is in the handwriting of
accused no.1. There is no corresponding entry in the ledger
extract. In the written argument filed for accused no.1, it is
contended that an amount of Rs.20,368/- on 18.7.1996 is not a
cash transaction. The stamp affixed under counterfoil neither
reflects cash received nor cash paid. It indicates a transfer
transaction, the customer might have deposited cheque or
176 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

demand draft for collection for which acknowledgement is issued,
therefore, question of misappropriation does not occur.

357. A perusal of Ex.P-387 will reflect that it is a voucher
for credit, of SBM bank and it has a seal. Amount is mentioned
in the amount column. It is also written in words. The GEQD
has given opinion that the said portion is written by accused
no.1. There is no reference such as receiving cheque or demand
draft as contended for accused no.1. It can only mean that
amount is given for crediting into the account of the customer.
In the cross examination, it is not putforth for accused no.1 that
the said voucher was for receiving cheque or draft. Therefore,
the arguments advanced on behalf of accused is not acceptable.
There is sufficient material to show that the amount is received
by accused no.1 but there are no entries in the bank's books of
account. Therefore, is held that accused no.1 has defrauded the
amount of Rs.20,368/- and it is held accordingly.

358. It is further case of the prosecution that accused no.1
and 2 have fraudulently withdrawn Rs.15,000/- on 15.5.1996,
Rs.13,000/- on 21.5.1996 and Rs.5,000/- on 25.5.1996 from SB
A/c. of Cheluva bearing A/c.No.48/8911 by forging withdrawal
slips.

359. In this regard, P.W.3 has stated in his evidence at
page no.129 that Cheluva has SB A/c.No.48/8911. The account
opening form is marked as Ex.P-374, the ledger extract is
marked as Ex.P-375. He has identified a withdrawal slip for
Rs.7,000/- dated 14.5.1996 marked as Ex.P-376, it is passed by
accused no.1 and amount is paid by accused no.2. The pass
177 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

book is marked as Ex.P-377. He has identified another
withdrawal slip dated 15.5.1996 for Rs.15,000/-, the said
voucher is passed by accused no.1 and payment is made by
accused no.2 with their initials. There is corresponding entry in
the ledger and pass book.

360. He has identified another withdrawal slip dated
21.5.1996 for Rs.13,000/- relating to the withdrawal in the name
of Cheluva. The voucher is passed by accused no.1
Shivalingaiah, payment is made by accused no.2 and withdrawal
slip bears the initial. The withdrawal slip is marked as Ex.P-379,
there is corresponding entry in the ledger.

361. He has identified another withdrawal slip dated
25.5.1996 for Rs.5,000/-. The transaction is passed by accused
no.1 and payment is made by accused no.2, their signatures are
available on it, the documents are marked as Ex.P-380, there is
corresponding entry in Ex.P-375 and pass book.

He has identified another withdrawal slip dated 1.6.1996 for
Rsr.5,000/-, it is passed by accused no.1 and payment is made
by accused no.2 with their initials. The withdrawal slip is marked
as Ex.P-381. There is corresponding entry in the ledger.
Similarly, the witness has identified voucher Ex.P-382 for
Rs.5,000/- dated 7.6.1996 and withdrawal slip Ex.P-383 for
Rs.1,000/- dated 10.6.1996 and withdrawal slip dated 29.5.1996
for Rs.2000/- marked as Ex.P-384. The transactions are passed
by accused no.1 and accused no.2 has made the payment.
178 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

362. I have perused the pass book, ledger extract, the
complaint, the account opening form, the withdrawal slips Exs.P-
376, P-378, P-379, P-380, P-381, P-382, P-383, they bear the
thumb impression at the signature portion of account holder.

363. In this case, Cheluva is not examined. Further these
withdrawal slips have not been sent to the GEQD for their
opinion. Under the circumstances, the material placed by the
prosecution is insufficient to hold that accused no.1 and 2 have
defrauded the amount from the account of Cheluva.

364. There is further allegation of the prosecution that one
Sri.Rama S/o Huliyappa has SB A/c.No.49/9040. He has
deposited an amount of Rs.50,000/- on 24.9.1996 at the time of
opening the account with Srinivasa rao. Said amount is
misappropriated by issuing a counterfoil duly signed and affixing
cash received stamp and it is authenticated by accused no.1.
The said transaction is not taken in the bank's books of account,
they have fraudulently opened the account on 25.9.1996 and
deposited Rs.5000/- and thus misappropriated an amount of
Rs.45,000/-. They have fraudulently paid Rs.30,000/- and
falsified the pass book without taking the same in the bank's
books of account and has defrauded Rs.35,000/-.

365. In this regard, Rama S/o Huliyappa is examined as
P.W.33. He has stated in his evidence that he has opened an
account as per Ex.P-392 in SBM, Ramanagaram Branch. He has
deposited Rs.50,000/- in the account. A bank staff prepared the
challan for having deposited the amount. Thereafter, he found
that there was discrepancy in his account wherein lesser balance
179 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

was shown. He has filed a complaint as per Ex.P-391. The bank
has paid Rs.35,000/- to him.

366. P.W.3 Vasanthkumar has stated in his evidence that
the account opening form of Rama is marked as Ex.P-392. He
has also stated that he has identified a counterfoil for remitting
Rs.50,000/- marked as Ex.P-393. It bears the signature of
accused no.1 and has bank seal. Accused no.2 has made his
initials. The ledger extract is marked as Ex.P-394, there is no
corresponding entry of deposit of Rs.50,000/- in the ledger.

367. I have perused the evidence of Rama S/o Huliappa
and the documents Ex.P-391 to P-394. The counterfoil of deposit
of Rs.50,000/- is marked as Ex.P-393, the said portion is
assigned marking Q.218. There is no such entry in the ledger.
The GEQD has given his opinion that the impression marked as
Q.218 being blur do not offer data for expressing any opinion.
Under the circumstances, the evidence of P.W.3 is not
corroborated by the expert's opinion. Hence, it is held that
prosecution has failed to prove that the accused no.1 and 2 have
defrauded an amount of Rs.35,000/- from the account of Rama.

368. It is further case of the prosecution that A-1 and A-2
have fraudulently withdrawn Rs.15,000/- on 23.12.96, Rs.20,000
on 5.8.96, Rs.20,000/- on 17.8.96 by forging withdrawal forms
from the a/c. No.PAR 4/756 of Sri Raju. Further they have
fraudulently paid Rs.5,000/- on 28.12.96 and have falsified the
books of account and defrauded a net amount of Rs.50,000/-.
180 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

369. A. Raju is examined as PW39. He has stated in his
evidence that he has a SB A/c. in SBM, Ramangaram. He has
identified his pass book as Ex.P399. There was a shortfall in the
account maintained by the Bank. Therefore, he lodged complaint
as per Ex.P395. He has further stated that he has not signed
Ex.P397 withdrawal slip dtd.5.8.96 for Rs.20,000/-.

370. PW3 AV Vasanthkumar in his evidence at page 144
has stated that Raju had SB A/c.No.4/756. The ledger extract is
marked at Ex.P398. He has identified a withdrawal slip for
Rs.20,000/- marked as Ex.P397. He has further stated that the
said entry is authenticated by Shivalingaiah, the pass book is
marked as Ex.P399, there is no entry of withdrawal of
Rs.20,000/- in the pass book. He has identified another
withdrawal slip dtd.17.8.96 for Rs.20,000/-. The voucher is
passed by A-1 and payment is made by A-2 and bear their
signature it is marked as Ex.P400. There is no entry in the pass
book but there is entry in the ledger book. He has further
identified another voucher slip dtd.23.12.96 for Rs.15,000/- it is
marked as Ex.P401. It is passed by A-1 and payment is made by
A-2. There is corresponding entry in ledger.

371. I have perused the evidence of Raju and PW3 and
Exs.P395 to 400. The withdrawal slip dtd.5.8.96 for Rs.20,000/-
and 17.8.96 for Rs.20,000/- are marked as Ex.P397 and P.400.
The signature portions on the leaf and overleaf in Ex.P397,
Ex.P400 and Ex.P401 have been assigned marking Q113 and
113/1, Q114 and 114/1 and for Ex.P400, Q115 on the leaf and
Q115/1 overleaf are assigned by the I.O. They have been sent to
181 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

the GEQD for its opinion. The GEQD has given opinion that Q113
and Q113/1, Q114 & Q114/1, Q115 & 115/1 are in the
handwriting of A-1. There is no opinion regarding the signature
of A-2 on these slips. It can be noted A-1 has forged the
signature of Raju and withdrawn these two amount. Therefore,
the prosecution has proved that A-1 has defrauded the bank by
forging withdrawals of Rs.20,000/- and another Rs.20,000/- and
has defrauded amount to tune of Rs.40,000/-.

372. It is the further case of the prosecution that Chikka
Venkataiah has SB A/c.No.AGR 3/536 He has deposited
Rs.6,000/- on 25.10.96 with Shivalingaiah who has
misappropriated the amount and issued a counterfoil duly signed
by him by affixing the cash received stamp. He has entered the
receipt of amount in the pass book but has not taken into the
ledger account.

373. In this regard, PW3 AV Vasanthkumar, has stated
that SB A/c. of Chikkavenkataiah No.AGR 3/536 was opened in
their bank. R.N. Chikkavenkataiah has remitted an amount of
Rs.6,000/- in his account. He has identified a counterfoil
ddetd.25.10.96 for Rs.6,000/- marked as Ex.P403. He has
further stated it is in the handwriting of A-1 and it bears his
signature and seal of branch. The ledger extract is marked as
Ex.P404. There is no corresponding entry for receipt of
Rs.6,000/- in the ledger book. There is an entry in the pass book
Ex.P405.

374. I have perused the evidence of PW3 the complaint
given by Chikkavenkataiah at Ex.P402. The ledger extract at
182 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

Ex.P404. The pass book is at Ex.P405. The counterfoil of pay in
slip for receiving Rs.6,000/- is marked as Ex.P403. This
document has not been sent to GEQD for their opinion. The
evidence of PW3 is not corroborated any other material.
Therefore, I hold that material placed is insufficient to give a
finding that A-1 and A-2 have defrauded the amount of
Rs.6,000/- pertaining to A/c. of Chikkavenkataiah.

375. It is further case of the prosecution that one
Puttaswamy had deposited Rs.28,000/- on 26.8.96 with
Shivalingiah, a counterfoil duly signed with the affixture of cash
received stamp was issued by Shivalingaiah, but no account was
opened and amount has been misappropriated. Thereafter, A-1
and A-2 have fraudulently falsified the pass book by making 12
payment entries on various dates totaling Rs.25,500/- without
taking the same in the Bank's books of account and defrauding
net amount of Rs.3,500/-

376. In this regard prosecution has examined Puttaswamy
as PW25. He has stated in his evidence that he is illiterate, there
was shortage of amount in his account, therefore he gave
complaint.

377. PW3 has stated in his evidence that Puttaswamy has
gave a representation that he has remitted Rs.28,000/- in his
account on 26.8.96 in SB A/c.No. 49 but there was balance of
Rs.3,500/-. There is a counterfoil for remitting Rs.28,000/- it is
marked as Ex.P407, it bears the initial of A-1 Shivalingaiah. The
pass book is marked as Ex.P408. There is an entry for depositing
183 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

Rs.28,000/. There are other 6 entries in the pass book on
various dates.

378. I have perused the evidence of Puttaswamy PW3 and
the documents like complaint, the counterfoil for having received
Rs.28,000/- and pass book. It is stated that no such account is
opened in the bank. The counterfoil for having received amount
is not sent to GEQD. The material placed by the prosecution is
insufficient and therefore I hold that prosecution has failed to
prove that there is defrauding of Rs.28,000/- from the account of
Puttaswamy.

379. It is further case of the prosecution that one
Shanthamma had deposited an amount of Rs.26,500/- on
24.4.96 in loan A/c. No.17/349 with A-2. The said amount is
fraudulently misappropriated by issuing the counterfoil duly
signed and affixed with cash received stamp.

380. Shanthamma is examined as PW4. She has stated in
her evidence that she has account in the bank and pass book is
as per Ex.P270 and she has not drawn Rs.21,000/- from her
account.

381. PW3 in his evidence at page 223 has stated that
Shanthamma has given a letter marked as Ex.P516. She has
stated on 24.4.96 she has remitted a sum of Rs.26,500/- by
handing over amount to Srinivasa Rao. The counterfoil is
marked as Ex.P517. There is no entry regarding receipt of
Rs.26,500/- in Ex.P503 at pages 28 and 29. The counterfoil for
depositing the amount of Rs.26,500/- dtd.24.4.96 is marked as
184 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

Ex.P517. The Investigating Officer has assigned the writing
portion on the slip with marking Q179.

382. The GEQD has given opinion that the initials in the
slip do not offer suitable data for basing a definite opinion. The
evidence of Shanthamma and PW3 is not sufficient to hold that
A-1 and A-2 have defrauded this amount. Hence, it is held
accordingly.

In this regard prosecution has not produced any material
and therefore I hold that prosecution has failed to prove the
allegation.

383. It is the further case of the prosecution that one
Chikkavenkataiah has SB A/c.No.3/475. He had deposited an
amount of Rs.20,000/- on 9.7.96 with Shivalingaiah. He has
issued a counterfoil duly signed and affixing cash received
stamp. The said amount is misappropriated without taking the
same in the Bank's books of account but entry is made in the
pass book. Further, fraudulently payment is made for Rs.3,000/-
on 20.8.96 without taking the same in the Bank's books of
account and thus defrauded net amount of Rs.17,000/-.

384. In this regard, P.W.3 Vasantkumar, in his evidence at
page 169 has stated that the representation was given by
Chikkavenkataiah stating that some of the entries are not taken
in the ledger extract. The complaint is marked as Ex.P-431.
Account opening form is marked as Ex.P-432. He has identified
the pay-in-slip for Rs.20,000/- dated 9.7.1996. The ledger
extract is marked as Ex.P-434. There is no corresponding entry
185 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

for amount deposited, the pass book is marked as Ex.P-435.
There is an entry regarding receipt of Rs.20,000/-.

385. I have perused the evidence as well as documents at
Ex.P-431 to P-435, the counterfoil pay-in-slips is not sent to
GEQD. Even P.W.3 does not identify signature on the counterfoil.
Under the circumstances, the prosecution has failed to prove that
the amount was defrauded from the account of
Chikkavenkataiah.

386. It is further case of the prosecution that one
Smt.Pushpalatha has SB A/c.No.35/6422. Accused no.1 and 2 in
furtherance of criminal conspiracy have withdrawn an amount of
Rs.20,000/- on 26.6.1996, Rs.20,000/- on 1.7.1996, Rs.15,000/-
on 9.7.1996 and Rs.7000/- on 16.7.1996 by forging withdrawal
forms. Further, they have fraudulently made two debit entries of
Rs.2000/- on 22.7.1996 and Rs.7000/- on 19.9.1996 without
taking the same in bank's books of account and have defrauded
amount of Rs.53,000/-.

387. In this regard, K.Pushpalatha is examined as P.W.40.
She has stated in her evidence that she has SB A/c.No.35/6422
in SBM Ramanagaram branch. Her pass book is marked as Ex.P-
448. She has stated that the family pension of her husband was
being credited to her account. She came to know that entire
amount of Rs.72,895.80 was withdrawn by someone. She has
not signed the withdrawal slips Ex.P-452 and P-453. The bank
has paid her an amount of Rs.50,000/-.
186 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

388. P.W.3 Vasanthkumar in his evidence at page no.177
has stated that SB A/c.No.35/6422 belongs to Pushpalatha.K. It
is marked as Ex.P-447. Pass book is marked as Ex.P-448. The
ledger extract is marked as Ex.P-449. The ledger extract dated
26.6.1996 for Rs.20,000/-, Rs.20,000/- dated 1.7.1996,
Rs.15,000/- dated 9.7.1996 entries are available in ledger but
they are not available in the pass book. Similarly, amount of
Rs.7,000/- shown to be withdrawn on 16.7.1996 and further
amount of Rs.7,000/- shown to be withdrawn on 16.7.1996 is not
available in the pass book. The said entry Ex.P-449 is in the
handwriting of accused no.1. The vouchers are marked as Ex.P-
450 to P-453, they are signed by accused no.1 and 2.

389. Prosecution has examined Sri.Govindaraju, Head
Cashier, SBM, Rarjeshwarnagar branch as P.W.41. He has stated
in his evidence that he has worked as cashier in SBM,
Ramanagaram branch in 1999. He has identified the account of
Smt.Pushpalatha marked as Ex.P-447 and pass book Ex.P-448.
He has also stated that Ex.P-450 to P-452 withdrawal slips were
given to him by Shivalingaiah, Special Assistant of the Bank and
a lady was standing beside him. He has put his initial on Ex.P-
450 to P-452 and stated that there was heavy rush in the cash
counter and at that time, Shivalingaiah came inside the counter
and requested to make counter as there was some urgency and
showed the pass book and make the entries subsequently. He
has identified the signature on overleaf of Ex.P-450 to P-452.

390. I have perused the evidence and the documents like
pass book, ledger extract, the withdrawal form dated 26.6.1996
187 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

for Rs.20,000/- is marked as Ex.P-450. The signature portion of
Pushpalatha on the leaf and overleaf are assigned marking Q.68
and 68/1 by the I.O.

Similarly, the withdrawal slip dated 1.7.1996 for
Rs.20,000/- is marked as Ex.P-451, the signature portions are
assigned Q.69 and 69/1. Likewise, the withdrawal slip dated
9.7.1996 for Rs.15,000/- is marked as Ex.P-452 and one more
withdrawal slip dated 16.7.1996 for Rs.7000/- is marked as Ex.P-
453. The signature portions are assigned Q.70, 70/1, 71 and
71/1 respectively.

391. GEQD has given his opinion that the portion assigned
as Q.69, Q69/1, Q70, Q70/1, Q71 and Q71/1 are in the
handwriting of accused no.1. There is no opinion from the expert
regarding initial of any other person. It can be seen that Accused
no.1 has signed as Pushpalatha and even persuaded Govindaraju
to make the payment. It is clear that accused no.1 has forged
the signature of Pushpalatha and thus defrauded the bank to the
tune of Rs.53,000/-.

392. It is further case of the prosecution that one
Smt.Vijaya SB A/c. not opened, had deposited Rs.6,000/- on
25.7.1996 with Shivalingaiah. He has misappropriated the
amount by issuing counterfoil duly signed and affixed cash
received stamp and has not made an entry in the registers.

393. In this regard, P.W.3 Vasanthkumar in his evidence at
page No.170 has stated that Vijaya was issued with pass book
from the bank at Ex.P-438. There is an entry for Rs.6,000/- on
188 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

25.7.1996. Shivalingaiah has authenticated the said entry but
there is no corresponding entry in the ledger.

394. I have perused the evidence of P.W.3 and documents
like account opening form of Smt.Vijaya, it has no account
number, pass book is at Ex.P-438 and the pay-in-slip for
Rs.6,000/- is not produced but there is an entry in the pass
book. These documents are not sent to GEQD for its opinion.
The material is not sufficient and therefore, the prosecution has
failed to prove the allegation against Vijaya's account.

395. It is further case of the prosecution that one
Sri.Chandraiah has SB A/c.No.19/3658. He has deposited an
amount of Rs.55,000/- on 18.12.1996 with Srinivasa Rao who
has misappropriated the same by issuing counterfoil duly signed
and affixing the cash received stamp and entering the same in
the pass book but not taking it in the ledger. It is authenticated
by accused no.1.

396. In this regard, P.W.3 in his evidence at page no.152
has stated that Chandraiah has given a representation to the
bank. He has identified SB A/c.No.19/3658 at Ex.P-410. He has
identified a counterfoil dated 18.12.1996 for Rs.55,000/- bears
the bank seal and initial of accused no.1 and 2 and got it marked
as Ex.P-411. The ledger sheet is marked as Ex.P-412, there is
no corresponding entry for receipt of Rs.55,000/-.

397. I have perused the evidence and documents Ex.P-410
to P-413 the counterfoil for receiving Rs.55,000/- is marked as
Ex.P-411 and the ledger and pass book. These entries have not
189 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

been sent to GEQD for his opinion. The evidence of P.W.3 is not
supported by any other evidence. Under the circumstances, I
hold that prosecution has failed to prove the allegation against
the account of Chandraiah.

398. It is the case of the prosecution that one Thammaiah
has SB A/c.No.44/8085. He has deposited an amount of
Rs.2,000/- on 4.4.1996, Rs.1,750/- on 15.6.1996 with
Shivalingaiah who has misappropriated the same by entering the
same in the pass book but without taking into bank's books of
account. He has fraudulently paid Rs.2,500/- on 13.10.1996 by
making an entry in the pass book, thus defrauded net amount of
Rs.3,750/-.

399. D.Thammaiah is examined as P.W.5. He has stated
in his evidence that he has an account with the bank and there
was some misappropriation in his account.

P.W.3 in his evidence has stated about D.Thammaiah's
account marked as Ex.P-342. He has stated about various
entries made in his account and about withdrawals upto Ex.P-
349. The vouchers contains some LTM, they have not been sent
to GEQD to know who has made those withdrawals of amount.
The material placed is insufficient and therefore, I hold that
prosecution has failed to prove the allegation against the account
of Thammaiah.

400. It is further case of the prosecution that one
S.Venkatappa has SB A/c.No.43/7387, accused no.1 to 3 have
fraudulently withdrawn Rs.20,000/-, Rs.20,000/-, Rs.10,000/-,
190 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

Rs.10,000/-, Rs.20,000/-, Rs.20,000/-, Rs.20,000/-, Rs.10,000/-
and Rs.17,000/- dated 18.7.1996, 20.7.1996, 19.8.1996,
22.7.1996, 23.10.1996, 26.10.1996, 31.10.1996, 13.11.1996
and 25.10.1996 respectively, by forging the withdrawal forms
and misappropriated net amount of Rs.1,47,000/-. They have
fraudulently credited Rs.20,000/-, Rs.20,000/-, Rs.20,000/- and
Rs.20,000/- on 15.10.1996, 18.10.1996, 19.10.1996 and
26.11.1996 and defrauded net amount of Rs.67,000/-.

401. In this regard, P.W.3 A.V. Vasanthkumar in his
evidence at page No.118 has stated that S.Venkatappa has SB
A/c.No. 43/7887 marked as Ex.P347, the ledger sheet is marked
as Ex.P348. He has identified withdrawal slip dtd.18.7.96 for
Rs.20,000/- marked as Ex.P349. It is passed by A-1 and cash is
paid by A-3, they have signed the voucher. There is no
corresponding entry in the pass book Ex.P350.

402. He has identified withdrawal slip dtd.20.7.96 for
Rs.20,000/- marked as Ex.P351. It is passed by A-1 and cash is
paid by A-3, they have signed the voucher. There is
corresponding entry in the ledger extract. There is no
corresponding entry in the pass book Ex.P351.

He has identified withdrawal slip dtd.22.7.96 for
Rs.10,000/- marked as Ex.P352 and stated that it is passed by
A-1 and cash is paid by A-3, they have signed the voucher.
There is corresponding entry in the ledger extract.

He has identified withdrawal slip dtd.19.8.96 for
Rs.10,000/- marked as Ex.P353 and stated that it is passed by
191 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

A-1 and cash is paid by A-3, they have signed the voucher.
There is corresponding entry in the ledger extract.

He has identified withdrawal slip dtd.23.10.96 for
Rs.20,000/- marked as Ex.P354 and stated that it is passed by
A-1 and cash is paid by A-3, they have signed the voucher.
There is corresponding entry in the ledger extract.

He has identified withdrawal slip dtd.26.10.96 for
Rs.20,000/- marked as Ex.P355 and stated that it is passed by
A-1 and cash is paid by A-3, they have signed the voucher.
There is corresponding entry in the ledger extract.

He has identified withdrawal slip dtd.25.10.96 for
Rs.17,000/- marked as Ex.P356 and stated that it is passed by
A-1 and cash is paid by A-3, they have signed the voucher.
There is corresponding entry in the ledger extract.

He has identified withdrawal slip dtd.31.10.96 for
Rs.20,000/- marked as Ex.P357 and stated that it is passed by
A-1 and cash is paid by A-3, they have signed the voucher.
There is corresponding entry in the ledger extract.

He has identified withdrawal slip dtd.13.11.96 for
Rs.10,000/- marked as Ex.P358 and stated that it is passed by
A-1 and cash is paid by A-3, they have signed the voucher.
There is corresponding entry in the ledger extract. There is no
corresponding entry in the pass book.

He has further identified 5 pay in slips. Those slips are
marked ExP359 to Ex.P363. He has stated that the amount has
been received by A-2 Srinivasa Rao and Mrs.Vijayalakshmi has
192 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

authenticated corresponding receipt by putting her initial on the
office seal. Thus, there is fraudulent withdrawal of Rs.65,711/-.

403. I have perused the complaint lodged by S.Venkatappa
produced at Ex.P346. His a/c opening from is at Ex.P347. The
specimen signature is assigned marking A15 by the Investigating
Officer. I have perused the ledger sheet Ex.P348.

I have also perused the withdrawal slips dtd.18.7.96
marked as Ex.P349. The signature of S.Venkatappa on and over
leaf are assigned marking Q59 and Q59/1 by the I.O.

I have perused the withdrawal slips dtd.20.7.96 for
Rs.20,000/- marked as Ex.P351. The signature of S.Venkatappa
on and over leaf are assigned marking Q60 and Q60/1 by the
I.O.

The withdrawal slips dtd.22.7.96 for Rs.10,000/- marked as
Ex.P352. The signature of S.Venkatappa on and over leaf are
assigned marking Q61 and Q61/1 by the I.O.

The withdrawal slips dtd.19.8.96 for Rs.10,000/- marked as
Ex.P353. The signature of S.Venkatappa on and over leaf are
assigned marking Q62 and Q62/1 by the I.O.

The withdrawal slips dtd.23.10.96 for Rs.20,000/- marked
as Ex.P354. The signature of S.Venkatappa on and over leaf are
assigned marking Q63 and Q63/1 by the I.O.

The withdrawal slips dtd.26.10.96 for Rs.20,000/- marked
as Ex.P355. The signature of S.Venkatappa on and over leaf are
assigned marking Q64 and Q64/1 by the I.O.
193 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

The withdrawal slips dtd.5.10.96 for Rs.17,000/- marked as
Ex.P356. The signature of S.Venkatappa on and over leaf are
assigned marking Q65 and Q65/1 by the I.O.

I have perused the withdrawal slips dtd.31.10.96 for
Rs.20,000/- marked as Ex.P357. The signature of S.Venkatappa
on and over leaf are assigned marking Q66 and Q66/1 by the
I.O.

404. These withdrawal slips were sent to the Government
Examiner of Questioned Documents. The opinion of GEQD is at
Ex.P590. The GEQD has given opinion that signature Q.63, Q63/1
Q64, Q64/1, Q65, Q65/1, Q66, Q66/1, Q67 and Q67/1 are in
the handwriting of A-1. The opinion is also given to the effect
person who wrote A15 S.Venkatappa did not write Q59 to Q67,
Q59/1 to Q67/1. Thus it is clear that most of the withdrawal slips
have been forged by A-1 as per the opinion of the GEQD.

405. The prosecution has also produced pay in slip at
Ex.P359 to 363 but they are not sent to GEQD. From the
evidence of PW3 and PW50 and opinion Ex.P590 it is held that A-
1 has defrauded the account of S.Venkatappa to the tune of
Rs.67,000/-. P.W.3 has stated that the amounts were paid by
Accused no.3. It can be seen that several withdrawal slips are
forged and amount is withdrawn. The amount is paid by Accused
no.3. In some other transactions, Accused no.3 is involved in
defrauding the amount. The party will not be present for
receiving the amount when a withdrawal slip is forged.
Therefore, it can be seen that there is criminal conspiracy.
194 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

Therefore, both Accused no.1 and 3 have defrauded an amount
of Rs.67,000/- out of S.Venkatappa's account.

406. It is further case of prosecution that one Sri
Siddaraju has SB A/c.No. 47/8679. He has deposited Rs.3,000/-
on 21.12.96 with 1st accused Shivalingaiah. He has defrauded
the amount by entering the same in pass book but not taking in
the ledger extract. He has fraudulently paid Rs.500/- on
19.10.96 and has defrauded an amount of Rs.2,500/-.

407. In this regard, Siddaraju is Examined as PW16. He
has stated in his evidence that he has SB account in SBM
Ramanagaram the pass book is marked as Ex.P29. He has
stated that he has overdrawn by Rs.12,000/- and he has given
complaint as per Ex.P31.

408. PW3 - A.V.Vasanthkumar, in page 229 has identified
a withdrawal slip for Rs.12,000/- dtd.18.9.95 marked as
Ex.P524. It was passed by A-1 and entry is made at Sl.No.68 in
Ex.P500. He has further stated that there is a credit of
Rs.1,000/- in the account of Siddaraju as per slip dtd.21.7.95.
Cashier Krishna has received that amount and initialed it.
Another pay in slip dtd.2.2.96 for Rs.3,000/- is marked as
Ex.P526, Cashier Govindaraju has received the amount and Smt.
Vijayalakshmi has passed the said transaction. The said
transaction is reflected in the accounts scroll marked as Ex.P527.
He has identified another pay in slip dtd.21.12.96 for Rs.3,000/-.
The counterfoil is marked as Ex.P528.
195 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

409. I have perused the withdrawal slip and the pay in slip
produced at Exs.P524, 525, and 526. These documents are not
sent to the GEQD for his opinion. The material placed is
insufficient and therefore, I hold that prosecution has failed to
prove that an amount of Rs.2,500/- is defrauded from the
account of Siddaraju.

410. It is further case of the prosecution that in
furtherance of criminal conspiracy, A1 has fraudulently falsified
the pass book by making several debit entries in the SB
A/c.No.37/6853 R.N.Babu without taking them in the Bank's
books of account. The details of fraudulent debit entries are
Rs.1,500/- on 16.2.96, Rs.1,500/- on 13.3.96, Rs.1,000/- on
3.4.96, Rs.1,500/- on 25.5.96, Rs.500/- on 22.6.96, Rs.1,000/-
on 22.6.96, Rs.1,500/- on 19.10.96 and Rs.1,000/- on 25.11.96.

411. Further accused No.1 has fraudulently posted and
authenticated credit entry of Rs.1,500/- with the mala fide
intention to accommodate Rs.1000/- on 22.4.96. Totally
Rs.10,500/- fraudulent payments are made out of defrauded
amount of Rs.17,500/- during 1995.

412. R.N.Babu is examined as PW20. He has stated in his
evidence that he has SB account in SBM, Ramanagar Branch and
there was no amount in his account.

413. PW2 V.Dwarakanath at page No.28 in his evidence
has stated that SB A/c.No. 37/6853 belongs to R.N.Babu. His
account form is as per Ex.P16. He has stated about the above
mentioned debit entries in the year 1996 and they are all marked
196 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

at Ex.P17(a) to 17(c) and he has stated that a complaint was
lodged by R.N.Babu as per Ex.P19 and the bank has settled the
claim by paying Rs.7,059/-.

414. I have perused the pass book Ex.P17 and the credit
entries are marked at Ex.P17(b) and 17(c). Most of the credit
entries are not found in ledger extract. The prosecution has not
placed any other material to prove as to who received the cash
and who posted these entries and the documents are not sent to
the GEQD for opinion. I am of the opinion that prosecution has
placed insufficient material and hence, prosecution has failed to
prove the allegation regarding the SB account of R.N.Babu.

415. It is further case of the prosecution that
Shivalingaiah has misappropriated an amount of Rs.980/- by
falsifying pass book of Kempaiah's SB A/c.No. 2/240 without
taking the same in the Bank's books of account. He has
misappropriated various amounts received by him by entering
only in pass book without taking the same in the Bank's books of
account about the following transactions: debit of Rs.1000/- on
21.2.96, Rs.10,000/- on 9.4.96, Rs.4,000/- on 22.5.96,
Rs.6,000/- on 25.7.96, Rs.2,500/- on 31.10.96, Rs.10,000/- on
4.11.96, Rs.20,000/- on 18.11.96 and Rs.20,000/- on 3.1.96 and
crediting an amount of Rs.8,000 on 12.2.96, Rs.10,000/- on
9.4.96, Rs.4,000/- on 22.5.96, Rs.20,000/- on 4.7.96 and
Rs.980/- on 17.10.96. A-1 has fraudulently withdrawn
Rs.5,000/- on 19.7.96, Rs.5,000 on 23.10.96 and Rs.4,000/- on
24.10.96 by forging the withdrawal form and defrauded a net
amount of Rs.26,000/-.
197 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

416. In this regard, PW3 A.V. Vasanthkumar in page
No.233 has stated in his evidence that he has identified the
account opening form of Kempaiah, which is marked as Ex.P535.
He has further identified a withdrawal slip dtd.24.6.96 for
withdrawing a sum of Rs.4,000/- from the Account of Kempaiah
bearing No.2/240.

417. I have perused the withdrawal slip dtd.24.6.96 for
Rs.4,000/-. The I.O. has assigned marking Q151 for the writing
portion, Q149 for initials on seal, the initials above the writing is
assigned Q150. The GEQD has given opinion that Q151 i.e.
writing portion is in the handwriting of A-1 and the initial Q149
and Q150 do not afford suitable data for basing definite
document regarding their authorship. But however, the
prosecution has not got examined the signature portion on the
withdrawal slip to know whether Kempaiah has received the
amount. Further Kempaiah is not examined in this case. Under
the circumstance, I am of the opinion that material placed by
prosecution is insufficient therefore I hold that the allegation of
defrauding amount in Kempaiah's account is not proved.

418. It is further case of the prosecution that in
furtherance of criminal conspiracy A-1 to A-3 have fraudulently
misappropriated the amount from the account of Mohd.
Sanaullah SB A/c.No. SIB 3/558 by fraudulent withdrawals made
on 11.2.96 for Rs.15,000/-, on 21.3.96 for Rs.4,000/-, on
22.3.96 for Rs.12,000/- on 12.6.96 for Rs.19,000/-, on 4.7.96
for Rs.18,000/-, on 26.8.96 for Rs.12,000/- on 19.8.96 for
Rs.20,000/- and on 13.12.96 for Rs.8,000/-. Further A-1 has
198 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

fraudulently paid Rs.50,000/- on 25.10.96 and credited
Rs.50,000/- on 20.12.96 and falsified the pass book without
taking the same in the Bank's books of account.

419. In this regard, PW3 in page No.156 has stated that
the SB A/c.No.3/558 was opened by Mohd.Sanaulla, marked as
Ex.414. Pass book is marked as Ex.P417, ledger sheet is marked
as Ex.P415. The witness has spoken to various transactions of
the year 1995 and pertaining to this case for the year 1996. He
has identified a withdrawal slip dtd.26.8.96 for Rs.12,000/-
marked as Ex.P425. It is passed by A-1 and payment is made by
A-2 and they have made their initials. There is no corresponding
entry in the pass book and ledger.

420. He has identified a withdrawal slip dtd.12.6.96 for
Rs.19,000/- marked as Ex.P426 and stated that it is passed by
A-1 and payment is made by A-2 and they have made their
initials. There is corresponding entry in the pass book.

He has identified a withdrawal slip dtd.22.3.96 for
Rs.12,000/- marked as Ex.P427 and stated that it is passed by
A-1 and payment is made by A-2 and they have made their
initials. There is corresponding entry in the pass book.

He has identified a withdrawal slip dtd.21.3.96 for
Rs.4,000/- marked as Ex.P428 and stated that it is passed by A-
1 and payment is made by A-2 and they have made their initials.
There is corresponding entry in the pass book.

He has identified a withdrawal slip dtd.19.8.96 for
Rs.20,000/- marked as Ex.P429 and stated that it is passed by
199 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

A-1 and payment is made by A-2 and they have made their
initials. There is corresponding entry in the pass book.

He has identified a withdrawal slip dtd.13.12.96 for
Rs.8,000/- marked as Ex.P430 and stated that it is passed by A-
1 and payment is made by A-2 and they have made their initials.
There is corresponding entry in the pass book.

421. I have perused the complaint lodged by Mohd.
Sanaulla at Ex.P-414, the pass book at Ex.P-417 and the
withdrawal slip at Ex.P-426 to P-429 pertaining to this case.

The withdrawal slip dated 12.6.1996 for Rs.19,000/- is
marked as Ex.P-426, the signature portion of Mohd. Sanaulla on
leaf and overleaf are assigned marking as Q.101 and Q.101/1 by
I.O.

The withdrawal slip dated 22.9.1996 for Rs.12,000/- is
marked as Ex.P-427, the signature portion of Mohd. Sanaulla on
leaf and overleaf are assigned marking as Q.102 and Q.102/1 by
I.O.

The withdrawal slip dated 21.3.1996 for Rs.4,000/- is
marked as Ex.P-428, the signature portion of Mohd. Sanaulla on
leaf and overleaf are assigned marking as Q.103 and Q.103/1 by
I.O.

The withdrawal slip dated 19.8.1996 for Rs.20,000/- is
marked as Ex.P-429, the signature portion of Mohd. Sanaulla on
leaf and overleaf are assigned marking as Q.104 and Q.104/1 by
I.O.
200 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

The withdrawal slip dated 13.12.1996 for Rs.8,000/- is
marked as Ex.P-430, the signature portion of Mohd. Sanaulla on
leaf and overleaf are assigned marking as Q.105 and Q.105/1 by
I.O.

422. The GEQD has given opinion that the markings Q.101,
101/1, 102, 102/1, 103, 103/1, 104, 104/1, 105, 105/1 are in
the handwriting of accused no.1.

From the evidence of GEQD and P.W.3, it is clear that
accused no.1 has forged the signature of Mohd. Sanaulla and
withdrawn the amounts mentioned in the withdrawal slips. Thus
prosecution has proved that accused no.1 has defrauded and
misappropriated an amount of Rs.63,000/-. P.W.3 has stated
that the payments are made by Accused no.2. The records
reveals that the Accused no.1 has forged the withdrawal slips.
Whenever there is forgery of withdrawal slip, the party will not be
available to receive the amount. On many transactions, Accused
no.2 has paid the amount in respect of the same person Mohd.
Sanaulla. This will show that he had knowledge about the fraud
of Accused no.1. Therefore, the prosecution has established
criminal conspiracy between Accused no.1 and 2 and thus
defrauded an amount of Rs.63,000/- in respect of account of
Mohd. Sanaulla.

423. It is the case of the prosecution that Mohd. Shafiullah
has SB A/c.No. 47/8715. Accused no.1 to 3 have fraudulently
withdrawn Rs.15,000/-, Rs.12,000/-, Rs.10,000/-, Rs.6,000/-,
Rs.20,000/- and Rs.5,000/- dated 2.12.1995, 14.2.1996,
26.6.1996, 4.5.1996, 12.12.1996 and 18.11.1995 respectively
201 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

by forging withdrawal forms. He has fraudulently credited
Rs.23,000/- on 23.3.1996 by falsifying the bank's books of
account and further misappropriated Rs.45,000/- on 10.1.1996
and Rs.50,000/- on 1.10.1996 by fraudulently entering the same
in pass book but without taking the same in the bank's books of
account.

424. In this regard, P.W.3 in his evidence at page 180 has
stated that Mohd. Shafiullah has SB A/c.No. 47/8715 marked as
Ex.P-455. The ledger sheet is marked as Ex.P-456. The
withdrawal entries dated 2.12.1995 for Rs.15,000/-, 14.2.1996
for Rs.12,000/-, 26.6.1996 for Rs.10,000/-, 4.7.1996 for
Rs.6000/- and 12.12.1996 for Rs.20,000/- are in the handwriting
of accused in the ledger sheet. The pass book is marked as Ex.P-
457, the vouchers were passed by accused no.1 and amount is
paid by accused no.2. He has identified pay-in-slip dated
23.3.1996 for Rs.23,000/- and pay-in-slip dated 20.7.1996 for
Rs.5000/-, they are marked as Ex.P-461 and P-462. There is no
corresponding entry in the pass book. These pay-in-slips are
authenticated by accused no.2.

425. I have perused the document Ex.P-464, the complaint
of Mohd. Shafiullah, the pass book at Ex.P-457 and the account
opening form at Ex.P-455, the specimen signature is assigned
marking A12. I have also perused the ledger sheet.

426. The withdrawal slip dated 26.6.1996 for Rs.10,000/-
is marked as Ex.P-458, the signature of Mohd. Shafiullah on the
leaf and overleaf have been assigned marking Q.34 and Q.35.
202 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

The initial on cash paid seal is assigned marking Q.32 and pay
cash initial is assigned marking Q.33.

The withdrawal slip dated nil for Rs.6,000/- is marked as
Ex.P-459, the signature of Mohd. Shafiullah on the leaf and
overleaf have been assigned marking Q.37 and Q.40. The initial
on cash paid seal is assigned marking Q.38 and pay cash initial is
assigned marking Q.39.

The withdrawal slip dated 12.12.1996 for Rs.20,000/- is
marked as Ex.P-460, the signature of Mohd. Shafiullah on the
leaf and overleaf have been assigned marking Q.41 and Q.44.
The initial on cash paid seal is assigned marking Q.42 and pay
cash initial is assigned marking Q.43.

427. The GEQD has given his opinion Q.34 to Q.37, Q.40
and Q.41, Q.44 are in the handwriting of accused no.1. From the
evidence of P.W.3, it is clear that accused no.1 has forged the
signature on the withdrawal slips and has defrauded the bank to
the tune of Rs.36,000/-. It is held accordingly.

428. It is further case of the prosecution that accused no.1
to 3 have fraudulently withdrawn and deposited amounts in the
account of K.N.Muniraju SB A/c.No. 40/7489 by falsifying the
bank's books of account without the knowledge of account
holder. Debit entry of Rs.2500/- on 7.12.1996, Rs.1,500/- on
10.12.1996, Rs.10,000/- on 12.12.1996, Rs.2,500/- on
18.12.1996, Rs.1,000/- on 21.12.1996, Rs.10,000/- on
27.12.1996. Further the account is credited by Rs.36,000/- on
203 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

17.5.1996, Rs.7,000/- on 8.7.1996, Rs.14,000/- on 12.9.1996,
Rs.1,897/- on 9.12.1996 and Rs.5,000/- on 16.12.1996.

429. They have fraudulently misappropriated an amount of
Rs.8,000/- on 7.1.1996, Rs.8,500/- on 31.8.1996, Rs.8,000/- on
15.9.1996, Rs.2,000/- on 1.7.1996, Rs.6,000/- on 1.7.1996,
Rs.8,000/- on 9.8.1996, Rs.12,000/- on 3.8.1996, Rs.5,000/- on
4.10.1996 aggregating to Rs.1,04,500/- by entering the same in
the bank's books of account.

430. In this regard, prosecution has examined K.Muniraju
as P.W.8. He has stated in his evidence that he was working as
Senior Medical Officer in general hospital, Ramanagaram and he
was acquainted with accused no.1 who has also introduced
accused no.2 and he was issued with pass book. He has further
stated that accused no.1 and 2 had become closed to him and he
had trusted them. He has stated that in or about 11.7.1996, he
has given about Rs.7000/- and pass book to accused no.1 but he
did not turn up, thereafter, credit of Rs.7000/- was not made and
therefore, he made a complaint. Thereafter, he heard a thick
rumor in a town that there was large amount of misappropriation
by A1 and others. He rushed to the bank and enquired about his
account status. He has identified counterfoils at Ex.P-512 to P-
514 and he was not asked to repay Rs.1,04,500/-.

431. P.W.3 has also stated in his evidence about the
misappropriation made by accused no.1 relating to account of
K.Muniraju at Ex.P-509. There is clear evidence of P.W.8 to the
effect that the amount given by him has not been credited and it
would only go to show that several entries have been made by
204 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

accused no.1 without the knowledge of K.Muniraju. Therefore,
the allegations leveled against accused are proved in respect of
account of K.Muniraju.

432. It is the case of the prosecution that one Anwar
Shariff has SB A/c.No.48/8836. Accused no.1 and 2 have
fraudulently withdrawn the amounts by forging the withdrawal
forms and falsifying the bank's books of account. The amounts
are Rs.10,000/- on 1.3.1996, Rs.1000/- on 2.3.1996,
Rs.10,000/- on 6.5.1996, Rs.9,000/- on 6.3.1996, Rs.12,000/-
on 7.5.1996, Rs.19,000/- on 24.10.1996, Rs.15,000/- on
13.12.1996, Rs.19,000/- on 24.10.1996, Rs.15000/- on
13.12.1996, Rs.20,000/- on 12.6.1996, Rs.12000/- on
12.7.1996, Rs.9000/- on 17.7.1996, Rs.15000/- on 16.8.1996,
Rs.15000/- on 17.9.1996. Further they have falsified the
accounts by making various credit amounts totaling to the tune
of Rs.65,000/-.

433. In this regard, P.W.3 has stated in his evidence at
page no.137 that Anwar Shariff has SB A/c.No.48/8836, the
account opening form is marked as Ex.P-466, the ledger extract
is marked as Ex.P-467.

434. He has identified withdrawal slip dated 17.9.1996 for
Rs.15,000/- marked as Ex.P-468, and states that it is passed by
accused no.1 and amount is paid by accused no.2. Their initials
are there on that withdrawal slip. The said amount is reflected in
ledger sheet and authenticated by accused no.1 but it is not
mentioned in the pass book.
205 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

He has identified withdrawal slip dated 24.10.1996 for
Rs.19,000/- marked as Ex.P-470, and states that it is passed by
accused no.1 and amount is paid by accused no.2. Their initials
are there on that withdrawal slip. The said amount is reflected in
ledger sheet and authenticated by accused no.1 but it is not
mentioned in the pass book.

He has identified withdrawal slip dated 13.12.1996 for
Rs.15,000/- marked as Ex.P-471, and states that it is passed by
accused no.1 and amount is paid by accused no.2. Their initials
are there on that withdrawal slip. The said amount is reflected in
ledger sheet and authenticated by accused no.1 but it is not
mentioned in the pass book.

He has identified withdrawal slip dated 28.6.1996 for
Rs.2,000/- marked as Ex.P-472, and states that it is passed by
accused no.1 and amount is paid by accused no.2. Their initials
are there on that withdrawal slip. The said amount is reflected in
ledger sheet and authenticated by accused no.1 but it is not
mentioned in the pass book.

He has identified withdrawal slip dated 12.7.1996 for
Rs.12,000/- marked as Ex.P-473, and states that it is passed by
accused no.1 and amount is paid by accused no.2. Their initials
are there on that withdrawal slip. The said amount is reflected in
ledger sheet and authenticated by accused no.1 but it is not
mentioned in the pass book. The withdrawal slip is filled up in
the handwriting of accused no.1.
206 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

He has identified withdrawal slip dated 5.3.1996 for
Rs.10,000/- marked as Ex.P-474, and states that it is passed by
accused no.1 and amount is paid by accused no.2. Their initials
are there on that withdrawal slip. The said amount is reflected in
ledger sheet and authenticated by accused no.1 but it is not
mentioned in the pass book.

He has identified withdrawal slip dated 16.8.1996 for
Rs.15,000/- marked as Ex.P-475, and states that it is passed by
accused no.1 and amount is paid by accused no.2. Their initials
are there on that withdrawal slip. The said amount is reflected in
ledger sheet and authenticated by accused no.1 but it is not
mentioned in the pass book.

He has identified withdrawal slip dated 11.6.1996 for
Rs.5,000/- marked as Ex.P-476, and states that it is passed by
accused no.1 and amount is paid by accused no.2. Their initials
are there on that withdrawal slip. The said amount is reflected in
ledger sheet and authenticated by accused no.1 but it is not
mentioned in the pass book.

He has identified withdrawal slip dated 12.6.1996 for
Rs.20,000/- marked as Ex.P-477, and states that it is passed by
accused no.1 and amount is paid by accused no.2. Their initials
are there on that withdrawal slip. The said amount is reflected in
ledger sheet and authenticated by accused no.1 but it is not
mentioned in the pass book.

He has identified withdrawal slip dated 19.6.1996 for
Rs.5,000/- marked as Ex.P-478, and states that it is passed by
207 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

accused no.1 and amount is paid by accused no.2. Their initials
are there on that withdrawal slip. The said amount is reflected in
ledger sheet and authenticated by accused no.1 but it is not
mentioned in the pass book.

He has identified withdrawal slip dated 16.4.1996 for
Rs.5,000/- marked as Ex.P-479, and states that it is passed by
accused no.1 and amount is paid by accused no.2. Their initials
are there on that withdrawal slip. The said amount is reflected in
ledger sheet and authenticated by accused no.1 but it is not
mentioned in the pass book.

He has identified withdrawal slip dated 7.5.1996 for
Rs.12,000/- marked as Ex.P-480, and states that it is passed by
accused no.1 and amount is paid by accused no.2. Their initials
are there on that withdrawal slip. The said amount is reflected in
ledger sheet and authenticated by accused no.1 but it is not
mentioned in the pass book.

He has identified withdrawal slip dated 8.5.1996 for
Rs.5,000/- marked as Ex.P-481, and states that it is passed by
accused no.1 and amount is paid by accused no.2. Their initials
are there on that withdrawal slip. The said amount is reflected in
ledger sheet and authenticated by accused no.1 but it is not
mentioned in the pass book.

He has identified withdrawal slip dated 1.3.1996 for
Rs.10,000/- marked as Ex.P-482, and states that it is passed by
accused no.1 and amount is paid by accused no.2. Their initials
are there on that withdrawal slip. The said amount is reflected in
208 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

ledger sheet and authenticated by accused no.1 but it is not
mentioned in the pass book.

He has identified withdrawal slip dated 2.3.1996 for
Rs.1,000/- marked as Ex.P-483, and states that it is passed by
accused no.1 and amount is paid by accused no.2. Their initials
are there on that withdrawal slip. The said amount is reflected in
ledger sheet and authenticated by accused no.1 but it is not
mentioned in the pass book.

He has identified withdrawal slip dated 6.3.1996 for
Rs.9,000/- marked as Ex.P-484, and states that it is passed by
accused no.1 and amount is paid by accused no.2. Their initials
are there on that withdrawal slip. The said amount is reflected in
ledger sheet and authenticated by accused no.1 but it is not
mentioned in the pass book.

435. I have perused the evidence of P.W.3 and the
documents like account opening form Ex.P-466, the specimen
signature is assigned marking A20, the withdrawal slip dated
17.9.1996 for Rs.15,000/- is marked as Ex.P-468, the signature
portion of Anwar Shariff on leaf and overleaf are assigned
marking Q.90 and Q.90/1. The prosecution has produced Ex.P-
505 Special Assistant's scroll. There is an entry of Rs.15000/- in
the said scroll.

436. The withdrawal slip dated 24.10.1996 for Rs.19,000/-
is marked as Ex.P-470, the signature portion of Anwar Shariff on
leaf and overleaf are assigned marking Q.91 and Q.91/1. The
prosecution has produced the cashier's payment day book at
209 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

Ex.P-505. There is an entry of Rs.19,000/- in the Special
Assistant's scroll. P.W.3 has stated that it is in the handwriting
of accused no.1.

The withdrawal slip dated 13.12.1996 for Rs.15,000/- is
marked as Ex.P-471, the signature portion of Anwar Shariff on
leaf and overleaf are assigned marking Q.92 and Q.92/1. Ex.P-
506 is the Special Assistant's cash transaction scroll, there is no
reflection of Rs.15,000/- in the said register.

The withdrawal slip dated 28.6.1996 for Rs.2,000/- is
marked as Ex.P-472, the signature portion of Anwar Shariff on
leaf and overleaf are assigned marking Q.87 and Q.87/1. The
prosecution has produced Ex.P-503 at page no.164 sl.no.16, an
amount of Rs.2000/- is mentioned in the Special Assistant's
scroll. The entry of Rs.2,000/- is also made in payment day book
register marked at Ex.P-493 relevant entry at Ex.P-493(a).

The withdrawal slip dated 12.7.1996 for Rs.12,000/- is
marked as Ex.P-473, the signature portion of Anwar Shariff on
leaf and overleaf are assigned marking Q.88 and Q.88/1. The
prosecution has produced the register where an amount is
mentioned in Ex.P-504 register at page no.11 marked as Ex.P-
504(a).

The withdrawal slip dated 5.3.1996 for Rs.10,000/- is
marked as Ex.P-474, the signature portion of Anwar Shariff on
leaf and overleaf are assigned marking Q.77 and Q.77/1. In
Ex.P-502 page no.116 at sl.no.61, an amount of Rs.10,000/- is
mentioned in the Special Assistant's scroll.
210 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

The withdrawal slip dated 16.8.1996 for Rs.15,000/- is
marked as Ex.P-475, the signature portion of Anwar Shariff on
leaf and overleaf are assigned marking Q.89 and Q.89/1. Ex.P-
504 page no.121 at sl.no.52 marked as Ex.P-504(d) in the
Special Assistant's scroll.

The withdrawal slip dated 11.6.1996 for Rs.5,000/- is
marked as Ex.P-476, the signature portion of Anwar Shariff on
leaf and overleaf are assigned marking Q.84 and Q.84/1. Ex.P-
503 page no.129 at sl.no.37 marked as Ex.P-503(b) in the
Special Assistant's scroll.

The withdrawal slip dated 12.6.1996 for Rs.20,000/- is
marked as Ex.P-477, the signature portion of Anwar Shariff on
leaf and overleaf are assigned marking Q.85 and Q.85/1. Ex.P-
503 page no.133 marked as Ex.P-503(c) in the Special
Assistant's scroll. There is relevant entry in register Ex.P-492 at
Ex.P-492(d).

The withdrawal slip dated 19.6.1996 for Rs.5,000/- is
marked as Ex.P-478, the signature portion of Anwar Shariff on
leaf and overleaf are assigned marking Q.86 and Q.86/1. Ex.P-
503 is the Special Assistant's scroll, there is no reflection of
Rs.5,000/- in the said register.

The withdrawal slip dated 16.4.1996 for Rs.5,000/- is
marked as Ex.P-479, the signature portion of Anwar Shariff on
leaf and overleaf are assigned marking Q.81 and Q.81/1. There
is an entry of amount in Ex.P-503 marked as Ex.P-503(b) in the
Special Assistant's scroll.
211 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

The withdrawal slip dated 7.5.1996 for Rs.12,000/- is
marked as Ex.P-480, the signature portion of Anwar Shariff on
leaf and overleaf are assigned marking Q.82 and Q.82/1. The
relevant entry is available in payment day book marked as Ex.P-
491(c).

The withdrawal slip dated 8.5.1996 for Rs.5,000/- is
marked as Ex.P-481, the signature portion of Anwar Shariff on
leaf and overleaf are assigned marking Q.83 and Q.83/1. There
is an entry of amount in Ex.P-503 page no.54 marked as Ex.P-
503(e) in the Special Assistant's scroll.

The withdrawal slip dated 1.3.1996 for Rs.10,000/- is
marked as Ex.P-482, the signature portion of Anwar Shariff on
leaf and overleaf are assigned marking Q.78 and Q.78/1. There
is an entry of amount in Ex.P-502 page no.105 marked as Ex.P-
502(c) in the Special Assistant's scroll.

The withdrawal slip dated 2.3.1996 for Rs.1,000/- is
marked as Ex.P-483, the signature portion of Anwar Shariff on
leaf and overleaf are assigned marking Q.79 and Q.79/1. There
is an entry of amount in Ex.P-502 page no.110 sl.no.76 marked
as Ex.P-502(d) in the Special Assistant's scroll.

The withdrawal slip dated 6.3.1996 for Rs.9,000/- is
marked as Ex.P-484, the signature portion of Anwar Shariff on
leaf and overleaf are assigned marking Q.80 and Q.80/1. There
is an entry of amount in Ex.P-502 page no.119 marked as Ex.P-
502(e) in the Special Assistant's scroll.
212 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

The withdrawal slip dated 27.3.1996 for Rs.4,000/- is
marked as Ex.P-486, the signature portion of Anwar Shariff on
leaf and overleaf are assigned marking Q.76 and Q.76/1.

437. These withdrawal forms were sent to the GEQD for its
opinion. The report is marked as Ex.P-590. The expert has
given opinion that Q.73, Q73/1 to Q92, Q92/1 documents are all
in the handwriting of accused no.1. This would clearly establish
that accused no.1 has forged so many withdrawal slips and has
defrauded the bank to the tune of Rs.82,000/-.

438. P.W.3 has further stated in his evidence at page
No.203 that Ex.P496 is the Assistant Head Cashier's scroll for the
period 31.3.1994 to 2.11.1996. He has identified the signature of
accused no.2 Srinivasa Rao at Ex.P-496a regarding the entry
made in that scroll pertaining to Ex.P-468 withdrawal slip dated
17.9.1996. Accused no.2 has initialed the said portion at page
no.91.

Similarly, he has stated that withdrawal slip Ex.P-470 entry
is at page no.172 of Register Ex.P-496 and it is marked as Ex.P-
496c, it is in the handwriting of accused no.2.

The withdrawal slip Ex.P-471 dated 13.12.1996 is at page
no.99. In Ex.P-494 cashier's scroll, accused no.2 has made entry
as Ex.P-494a.

The withdrawal slip Ex.P-472 dated 28.6.1996 entries found
in Ex.P-493 at page no.41, the entries are made by Srinivasa
Rao.
213 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

The withdrawal slip Ex.P-473 dated 12.7.1996 entry is at
sl.no.1 and 2 in page no.112 of Ex.P-493 register, it is in the
handwriting of accused no.2.

Similarly, withdrawal slip Ex.P-474 dated 5.3.1996 is at
page no.150 Ex.P-490. The relevant entry is in bank payment
register Ex.P-490(b). Ex.P-475 withdrawal slip dated 16.8.1996
at page no.172 of Ex.P-492, the said entry is made by accused
no.2.

Withdrawal slip Ex.P-476 dated 11.6.1996 is at page no.100
at Ex.P-492, it is made by accused no.2 and he has made his
initials at the time of transaction. Similarly, he has stated that
withdrawal slip Ex.P-477 dated 12.6.1996, Ex.P-478 dated
19.6.1996, Ex.P-479 dated 16.4.1996 are reflected in registers
Ex.P-492, P-493 and P-491 respectively and accused no.2 has
made these entries.

Similarly withdrawal slip Ex.P-481 dated 8.5.1996,
withdrawal slip Ex.P-482 dated 1.3.1996, withdrawal slip Ex.P-
483 dated 2.3.1996 entries are made by accused no.2 in ledgers
Ex.P-491, P-490 and P-490 respectively. Withdrawal slip Ex.P-
484, P-485 and P-486 are entered by accused no.2 in scroll Ex.P-
490, P-494 and P-491.

439. In the cross examination, accused no.2 has not
disputed that he has made these entries in the cashier scroll
Ex.P-490 to P-496.

440. It has been argued on behalf of accused no.2 that the
job of accused no.2 is to pay cash as per the vouchers passed by
214 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

the Passing Officer. It was submitted that even if there is
difference in the withdrawal slips, it cannot be noticed by cashier
and the cashier goes by the scrutiny made by the passing officer.
Accordingly, it was submitted that no act of criminality can be
attached to the work carried out by accused no.2.

No doubt, the accused no.2 being a cashier, will be making
payments as per the vouchers passed by the concerned
employees. But here, there is an allegation that accused no.2
has entered into criminal conspiracy with accused no.1 and
fraudulently these withdrawals has been made.

441. It can be seen that the withdrawal slips said to be of
Anwar Shariff are forged by accused no.1. All the withdrawal
slips from Ex.P-468 to P-486 were sent to the GEQD and there is
a clear opinion that they are in the handwriting of first accused.
This would mean that in about 10 transactions, the withdrawal
amount under those vouchers has been entered in the cashier's
day book in Ex.P-490 to P-496. The amount has to be normally
handed over to the customer. When there is forgery, the party
will not be there to receive the amount. No material is available
in this case to show that Anwar Shariff has received these
amounts.

If one or two such withdrawal slips are passed, the
contention raised by accused no.2 that cashier's job is to only
make payment, can be to some extent accepted. But how can it
be expected that on more than 10 occasions in respect of same
person, the cash is withdrawn and its entries are made and the
cashier does not know about it. Any official working there will
215 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

know that in respect of the same person, amount is being
withdrawn and in such cases, a question will arise about the
involvement of the accused no.2. It cannot be said that accused
no.2 was not knowing about the above mentioned withdrawals of
Anwar Shariff on more than 10 occasions. Further, in another
case, one of the account holder Munikrishna, a senior Medical
Officer has stated that accused no.1 and 2 were visiting him. It
shows the closeness between the two accused who were meeting
the customer outside the bank.

442. Prosecution has examined P.W.11 Shivaramaiah. He
has stated in his evidence that on 20.1.1997, Accused no.2
Srinivasa rao has given a letter addressed to the Manager, SBM,
Ramanagaram branch. The said letter is marked as Ex.P-560. A
perusal of said document will reflect that the letter is dated
20.1.1997 submitted by Accused no.2 wherein it is stated that on
1.1.1997, one C.K.Puttaswamy came to the bank for depositing
Rs.90,000/- in A/c.No.12/3307 and at that time, Accused no.1
wrote the challan and gave it to him along with an amount. He
mentioned the amount in the scroll and counterfoil was issued.
Thereafter, Shivalingaiah came and took back Rs.90,000/- and
asked him to write Rs.900/- in the scroll. Again on 6.1.1997,
when C.K.Puttaswamy came to withdraw Rs.60,000/-
Shivalingaiah Accused no.1 gave Rs.60,100/- by writing a challan
and that amount was deposited in the account of
C.K.Puttaswamy and amount was paid.

443. P.W.11 has been cross examined on behalf of Accused
no.1 and witness has stated that he has no personal knowledge
216 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

about contents of the document. No cross examination is made
on behalf of Accused no.2 and 3. In this case, prosecution has
not produced the documents relating to C.K.Puttaswamy but a
letter submitted by Accused no.2 is placed on record. The said
letter can be relied because it is given by the Accused no.2 in
favor of Manager in the presence of witnesses and one of the
witness P.W.11 has tendered evidence. This letter will reflect
that Accused no.1 and 2 were handling loan for the acts of
defrauding the amount. In such a case, it can be held that
accused no.2 also knew about the withdrawal of the amount from
the account of Anwar Shariff and that it was illegal withdrawal.
Accused no.2 has facilitated for withdrawal of these amounts of
Anwar Shariff.

444. Accused no.1 has committed forgery of signature of
Anwar Shariff on all the withdrawal slips and has taken the
amount. Accused no.2 had joined hands with him. Therefore,
prosecution has proved that accused no.1 and 2 have conspired
and thus defrauded the account of Anwar Shariff.

445. It is further case of the prosecution that in
furtherance of criminal conspiracy, Shivalingaiah has fraudulently
withdrawn an amount of Rs.20,000/- on 6.1.1996 by forging
withdrawal form and falsifying bank's books of account of
Sri.R.Shantha SB A/c.No. PEN.4/593 and defrauded the amount.

446. R.Shantha is examined as P.W.21. He has stated in
his evidence that he has SB A/c in Ramanagaram branch. The
account opening form is marked as Ex.P-519 and pass book is as
per Ex.P-520. He has also stated that as per Ex.P-523
217 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

withdrawal slip, he has withdrawn Rs.20,000/-. The learned
Prosecutor has treated the witness as hostile to some extent and
cross examined him. The Special Assistant's cash transfer
register is marked as Ex.P-501. On 6.1.1996, an amount of
Rs.20,000/- is mentioned in the register marked as Ex.P-501(a).

447. The prosecution has also examined Mahadevamma as
P.W.47. She has stated in her evidence that she was working as
cashier cum clerk in SBM since 1997. She has identified a
withdrawal slip dated 6.1.1996 for Rs.20,000/- at Ex.P-523 and
at that time, Shivalingaiah was passing officer. She has stated
that she has made a debit entry in the ledger sheet on 6.1.1996
in Ex.P-521 but there is no entry in the pass book Ex.P-520. She
has stated that she had given token to the party.
448. I have perused the documents like the account
opening form and signature of R.Shantha assigned marking A1,
A2 and A3. The withdrawal slip of Rs.20,000/- dated 6.1.1996 is
marked as Ex.P-523. This document is assigned marking Q.3
and Q.4. It is sent to the GEQD for its opinion. No opinion is
given regarding Q.3 and Q.4 signature portions. Since P.W.21
Shantha himself has not stated about defrauding of Rs.20,000/-
on 6.1.1996, it cannot be stated that R.Shantha has not received
that amount. Mahadevamma the cashier has stated that the
token was given to the party, then naturally, it cannot be said
Accused no.1 has received the amount. Thus, the prosecution
has not proved this allegation to the effect that Rs.20,000/- is
defrauded from the account of R.Shantha.
218 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

449. The prosecution has proved that accused no.1 has
defrauded the bank and customers Beeraiah to the tune of
Rs.48,000/- K.Rangaiah to the tune of Rs.37,650/-, Shivalingaiah
to the tune of Rs.19,000/-, Kantharaju to the tune of Rs.14,500/-
Srinivasaiah to the tune of Rs.10,000/-, Ramesha to the tune of
Rs.4,500/-, Honnaiah to the tune of Rs.30,000/-, Nanjamma to
the tune of Rs.58,500/-, Basavaraju to the tune of Rs.20,000/-,
Shivalingamma to the tune of Rs.3,08,000/-, Subbamma to the
tune of Rs.20,000/-, M.Lingappa to the tune of Rs.27,500/-,
Soubhagya to the tune of Rs.10,000/-, Vijayendra to the tune of
Rs.30,000/-, Saroja to the tune of Rs.1,24,000/-, A.Prakash to
the tune of Rs.9,000/-, Syed Atullaha to the tune of Rs.74,000/-,
Nagarathnamma to the tune of Rs.10,000/-, Venkataiah to the
tune of Rs.39,000/-, Doreswamy to the tune of Rs.40,000/-,
H.G.Poorvaiah to the tune of Rs.20,368/-, Raju to the tune of
Rs.40,000/-, Pushpalatha to the tune of Rs.53,000/-, Venkatappa
to the tune of Rs.67,000/-, Mohd.Sanaullah to the tune of
Rs.63,000/-, Mohd.Safiullah to the tune of Rs.36,000/-, Muniraju
to the tune of Rs.1,04,500/- and Anwar Shariff to the tune of
Rs.65,000/-

450. The prosecution has proved that accused No.2 has
defrauded the bank and customers Shivalingamma to the tune of
Rs.3,08,000/-, S.Saroja to the tune of Rs.1,24,000/-, Mohd.
Sanaulla to the tune of Rs.63,000/- and Anwar Shariff to the
tune of Rs.65,000/-.

451. Thus prosecution has proved that accused No.3 has
defrauded the bank and customer Beeraiah to the tune of
219 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

Rs.48,000/- K.Rangaiah to the tune of Rs.37,650/-, Shivalingaiah
to the tune of Rs.19,000/-, Kantharaju to the tune of Rs.14,500/-
Srinivasaiah to the tune of Rs.10,000/-, Ramesha to the tune of
Rs.4,500/-, Honnaiah to the tune of Rs.30,000/-, Nanjamma to
the tune of Rs.58,500/-, Basavaraju to the tune of Rs.20,000/-,
S.Prakash to the tune of Rs.5,000/- and K.Neelappa to the tune
of Rs.600/- and S.Venkatappa to the tune of Rs.67,000/-.

452. The prosecution has not established the case of
defrauding the amounts out of accounts of P.Venkataiah,
Mohd.Khan, Shivalingamma, Puttaswamy, Jayaramaiah,
Savithramma, Honnegowda, Doddaveeraiah, Harnamdas,
Chikkadoddaiah, Ramakrishna and Rajanna, R.Shobha, Abdul
Sattar, Abdul Majid, V.Meena, Sunanda, Guruvaiah and
Chikkamuddaiah, Mohd. Rafiulla, Byrappa, Puttagowramma,
K.L.Mayanna, Gowramma, Chaluva, Rama, Chikkavenkataiah,
Shanthamma, Vijaya, Chandraiah, Thammaiah, Siddaraju,
R.N.Babu, Kempaiah and R.Shantha pertaining to this case.

453. The prosecution has alleged that there was a criminal
conspiracy between accused no.1 to 3 in carrying out these
fraudulent acts of misappropriation, forgery, using the forged
documents as genuine and falsification of accounts. Further it is
also the case of the prosecution that accused by abusing the
position as a public servant have obtained pecuniary advantage.

The above discussion and determination reflect that there
was an agreement between accused no.1 and 2 for defrauding
the account and amounts of account holder Shivalingamma,
Saroja, Mohammed Sanaulla and Anwar Shariff. It also reflects
220 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

that there was an agreement between accused no.1 and 3 for
defrauding the amounts in accounts of Beeraiah, K.Ranggaiah,
Shivalingaiah, Kantharaju, Srinivasaiah, Rarmesha, Honnaiah,
Nanjamma, Basavaraju and Venkattappa. The evidence will
reflect that without the connivance of accused no.1 to 3, such
large number of fraud could not have taken place. Inference has
to be drawn that accused no.1 to 3 were all aware of such
fraudulent acts and they had acted accordingly to achieve their
object to make a wrongful gain and cause loss to the bank. Thus,
accused no.1 to 3 are liable for conviction for the offence
punishable u/S.120-B IPC.

454. Accused no.1 was Special Assistant in the bank,
Accused no.2 was cashier cum godown keeper and Accused no.3
was head cashier. They have misappropriated above mentioned
amounts and thus committed offence punishable u/S.409 IPC.

455. Accused no.1 to 3 in furtherance of criminal conspiracy,
fraudulently withdrawn an amount by forging withdrawal slips,
issuing receipt with stamp and signature, used the forged
documents as genuine and falsified the accounts, being a public
servant obtained pecuniary advantage. Accused no.1 to 3 have
committed offence u/S.120B, 409, 468, 471 and 477A IPC and
u/S.13(1)(c)&(d) R/w.S.13(2) of P.C. Act.

456. The accused nos.1 to 3 being a public servants have
taken advantage of their official position, misappropriated and
obtained pecuniary advantage and thus committed offence
punishable u/S.13(1)(c)&(d) R/w.S.13(2) of Prevention of
Corruption Act.
221 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

Thus, accused Nos.1 to 3 are guilty of committing offence
u/S.120B r/w.409, 420, 468, 471 and 477A IPC and
S.13(1)(c)&(d) R/w.S.13(2) of P.C. Act in Spl.C.C.No.16/2000.

Spl.C.C.17/2000

457. This case is filed against accused no.1 to 3 alleging
that in furtherance of criminal conspiracy, these accused have
defrauded the amount of the SBM, Ramanagaram Branch
pertaining to the account holders for the period between
1.1.1997 to 31.12.1997. It is alleged that they have committed
breach of trust, cheated the bank by fraudulently withdrawal
forms and falsifying bank's books of accounts and
misappropriated the amount to the tune of Rs.2,64,000/- of 11
account holders.
458. I have heard the prosecution and the advocates for
the Accused. The points that arise for my determination in this
Spl.C.C.No.17/2000 are as under:-

1) Whether the prosecution proves that there
was a valid sanction u/S.19 of Prevention of
Corruption Act, 1988 to prosecute accused Nos.1 to 3?

3) Whether the prosecution has proved beyond
all reasonable doubt that in pursuance to the above
said criminal conspiracy, during the above said period,
accused Nos.1 to 3 have fraudulently induced 11
customers mentioned in the charge sheet to make
deposits in the Bank by way of forging the withdrawal
forms, pass books, vouchers, ledger sheets etc. and
dishonestly have misappropriated above-mentioned
account holders by withdrawing certain amounts
fraudulently and again credited certain amounts and
thus defrauded the Bank to the tune of Rs.2,64,100/-
and thereby committed the offence punishable under
section 409 of IPC?

4) Whether the prosecution has proved beyond
all reasonable doubt that in pursuance to the above
said criminal conspiracy, during the above said period,
accused Nos.1 to 3 have fraudulently forged various
credit vouchers, withdrawal slips, pass books, ledger
sheets etc. by affixing the forged signatures, thumb
impressions, fraudulently to misappropriate he money
of the Bank with an intention to cheat the Bank and
thereby committed the offence punishable under
section 468 of IPC?

5) Whether the prosecution has proved beyond
all reasonable doubt that in pursuance to the above
said criminal conspiracy, during the above said period,
accused Nos.1 to 3 have forged documents as stated
above as genuine, produced in the Bank and
committed misappropriation of money from the Bank,
using the forged documents as genuine, and thereby
223 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

committed the offence punishable under section 471
of IPC?

7) Whether the prosecution has proved beyond
all reasonable doubt that in pursuance to the above
said criminal conspiracy, during the above said period,
accused Nos.1 to 3 committed various offences and
have willfully destroyed the bank's portion of pay-in-
slips, withdrawal forms etc. with dishonest intention of
causing disappearance of evidence and to screen the
offence committed by them, and thereby committed
the offence punishable under section 201 of IPC?

8) Whether the prosecution has proved beyond
all reasonable doubt that in pursuance to the above
said criminal conspiracy, during the above said period,
accused Nos.1 to 3 being public servants have
fraudulently misappropriated the bank account and
obtained pecuniary advantage to the tune of
Rs.2,64,100/-, which amounts to criminal misconduct
and thereby committed the offence punishable under
section 13 (1) (c) & (d) r/w.13(2) of Prevention of
Corruption Act, 1988?
9) What Order?

459. My answers to the above points are as below:-

Point No.1 - In the Affirmative
Point No.2 - Affirmative against A-1 and A-3
Negative against A-2
Point No.3 - Affirmative against A-1 and A-3
Negative against A-2
224 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

Point No.4 - Affirmative against A-1 and A-3
Negative against A-2
Point No.5 - Affirmative against A-1 and A-3
Negative against A-2
Point No.6 - Affirmative against A-1 and A-3
Negative against A-2
Point No.7 - In the Negative
Point No.8 - Affirmative against A-1 and A-3
Negative against A-2
Point No.9 - As per final order

for the following:-

: REASONS :

460. Point No.1 :- Section 19 of Prevention of Corruption
Act, 1988, mandates that prior sanction shall be obtained before
taking cognizance of the offence punishable U/s.13 (1) (c) & (d)
r/w.13(2) of Prevention of Corruption Act, 1988. In the case on
hand, the accused have been charge sheeted for I.P.C. offences
as well as the offence punishable U/s.13 (1) (c) & (d) r/w.13(2)
of Prevention of Corruption Act, 1988.

461. This Court vide Order dated 6.2.2002 has already
considered evidence of Sanction Officer PW1 - Smt. Krishna,
regarding according sanction to prosecute A-1 to A-3 as per
Exs.P1 to P3. The said order is not challenged by the parties and
it has become final. This Court has held that there is valid
sanction. The material placed discloses valid sanction. Hence, it
is answered in the affirmative.
225 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

462. Point Nos.2 to 8:-

The evidence is likely to overlap and evidence is
interlinked, therefore, these points are taken up for
determination together.

463. The case of the prosecution is that one Nagarajachari
had SB A/c.No.44/987 with the bank and on 16.1.1997, he had
deposited an amount of Rs.10,000/- with Krishna accused no.3.
The said amount was misappropriated by accused no.3 by issuing
a counter foil along with cash received receipts which was
authenticated by accused no.1. The said amount is entered in
the pass book but however it is not taken in the ledger extract.

464. In this regard, P.W.3 Vasanthkumar, Deputy
Manager, has stated in his evidence that Nagarajachari had
lodged a complaint as per Ex.P-61 stating that he had deposited
an amount of Rs.10,000/- on 16.1.1997 and same was not taken
into bank's books of accounts. He has further stated that the
account opening form of Nagarajachari is at Ex.P-57 and pass
book is at Ex.P-58, the ledger extract is produced at Ex.P-59. He
has also stated that the counter foil of the pay-in slip produced at
Ex.P-60 is for Rs.10,000/- and it is stamped with cash received
seal. The said amount is not taken into the ledger account.

465. I have perused the above mentioned records. There
is a counter foil of pay-in slip at Ex.P-60 which corroborates the
complaint filed by Nagarajachari to the effect that he had
deposited Rs.10,000/- on 16.1.1997. The ledger extract does
226 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

not find such an entry whereas in pass book, there is an entry at
Ex.P-58a regarding deposit of said amount.

466. The Investigating Officer has sent Ex.P-58a and the
pay-in slip to the questioned document examiner with marking
Q.100 and Q.99. The questioned document examiner Narendar
Singh is examined as P.W.50 and he has given his opinion at
Ex.P-590. According to his opinion, the person who wrote the
specimen writings S1 to S130 has also written Q.99 and Q.100
portions in passbook as well as cash received receipt. The
specimen writing belongs to accused no.1 and therefore, there is
clear evidence to show that accused no.1 has received this
amount and has also issued a receipt for that, but has not taken
the amount into the ledger extracts of the bank. The Deputy
Manager has stated that the cash receipt bears the initial of
accused no.3 and accused no.1. The accused no.3 is cashier of
the bank and stamp and seal found on the counter foil are under
his control. The prosecution has not placed any material to show
that amount was paid by accused no.3 by proving the initial on
the voucher. There is no further material to show that accused
no.3 has joined hands with accused no.1 for committing the
fraud in the account of Nagarajachari. Therefore, prosecution
has proved that accused no.1 has defrauded an amount of
Rs.10,000/- from the account of Nagarajachari.

467. It is further case of prosecution that one
Gangadharaiah has SB A/c.No.31/5827 in the bank. He has
deposited Rs.16,200/- and Rs.5,000/- on 3.1.1997 and
227 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

11.1.1997 with Krishna who has issued a counter foil stamped
with cash received. The said transaction is authenticated by
accused no.1. Krishna has fraudulently entered the amount in
the pass book but they have not taken into the bank's books of
account and thus, defrauded amount of Rs.21,200/-.

468. In this regard, Gangadharaiah is examined as P.W.48.
He has stated in his evidence that he works as a Village
Accountant and was having A/c.No.31/5827 in the bank. The
pass book is marked as Ex.P-80, he has also stated that he has
deposited amount of Rs.16,200/- and 5,000/- as per Ex.P-78 and
P-79 respectively but found that there was no sufficient amount
in his account, therefore, he lodged a complaint as per Ex.P-81.

469. P.W.3 Vasanthkumar, Deputy Manager has stated in
his evidence about the account of Gangadharaiah. He has also
stated that the account opening form is at Ex.P-76 and ledger
extract is at Ex.P-77. He has identified the counter foil of pay-in-
slip for Rs.16,200/- marked as Ex.P-78 and Rs.5,000/- marked
as Ex.P-79 and stated that there is a stamp of cash received on
those counter foils and they are initialed by accused no.1 and
accused no.3.

470. The Investigating Officer has sent the stamped
counter foils and the pass book i.e., Ex.P-78 to P-80 to the
questioned document examiner for giving opinion about the
portions Q.213, Q.214 and Q.215. The questioned document
228 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

examiner has given an opinion that the pass book entry at Ex.P-
80a is in the handwriting of accused no.3 Krishna but however,
regarding Ex.P-77 and P-78, it is stated that they do not offer
suitable data for giving his opinion. It can be noted that the
amount of Rs.16,200/- and 5000/- is deposited by the customer
with the bank and it is proved by the seal of the bank. There is
corroboration to the evidence of P.W.3 that the pass book is in
the handwriting of accused no.3. With this material, it can be
safely concluded that accused no.3 was involved in receipt of the
amount but however, the ledger extract reflects that the said
amount is not taken into bank's books of accounts. Therefore,
there is defrauding of Rs.21,200/-. However, sufficient material
is not placed to show that accused no.1 was involved in this
transaction. Therefore, it is held that accused no.3 defrauded an
amount of Rs.21,200/-.

471. It is further case of the prosecution that one
N.Siddaiah has SB A/c.No.49/9117. He has deposited an amount
of Rs.15,000/- on 9.1.1997 with Krishna and a counter foil
stamped with cash received stamp is issued and entry is made in
the pass book but not taken in ledger books. Krishna has paid
an amount of Rs.3000/- by making an entry in the pass book and
thus an amount of Rs.12,000/- is defrauded.
472. In this regard, P.W.3 Vasanthkumar has stated in his
evidence that Siddaiah has given a complaint to the bank as per
Ex.P-62 about not taking into entry of the amount in bank's
books. He has also stated about the account opening form of
229 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

Siddaiah at Ex.P-159 and pass book at Ex.P-160 and the ledger
sheet Ex.P-161, the withdrawal counter foil is at Ex.P-162 and he
has also stated that accused no.1 and 3 have made their initials
on stamp. The questioned document examiner has given an
opinion that Ex.P-162 Q.No.210, the counter foil do not offer
sufficient data for expressing his opinion. There is no opinion
regarding the entry made in the pass book also for Q.No.211.
On going through the entire evidence and documents produced
regarding this entry, it appears that material is not sufficient to
hold that the accused were involved in defrauding this amount.
Therefore, the allegation of defrauding an amount of Rs.12,000/-
is not proved.

473. It is further case of prosecution that one
Bharathkumar Shetty has SB A/c.No.45/8356. He has credited
an amount of Rs.5,400/- on 13.1.1997 with Krishna who has
misappropriated the said amount by issuing counter foil stamped
with cash received stamp and not taking into the cashier's
scroll/bank's book's of account. Thus, it is alleged that an
amount of Rs.5,400/- is defrauded.
474. In this regard, prosecution has not examined
Bharathkumar. It has also not placed other records pertaining to
the said transactions. Under the circumstances, the said
allegation is not proved.

475. It is specific case of prosecution that one
Smt.V.Meena has SB A/c.No.41/7564. Krishna and Shivalingaiah
230 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

have fraudulently paid Rs.20,000/-, 25,000/-, Rs.5,000/- and
Rs.15,000/- on 10.1.1997, 11.1.1997, 13.1.1997 and 20.1.1997
respectively by falsifying the pass book out of the defrauded
amount of Rs.76,500/- in 1996 resulting in net misappropriation
of Rs.11,500/-.

476. In this regard, prosecution has examined P.W.2. He
has stated in his evidence that V.Meena has SB A/c.No.41/7564
in the bank. The account opening form is at Ex.P-4, the ledger
extract pertaining to Meena's account is at Ex.P-5, pass book is
marked as Ex.P-6. He has stated about several transactions
which are shown in Ex.P-6. He has also stated that there is a
debit entry for Rs.20,000/- on 10.1.1997, debit entry for
Rs.25,000/- on 11.1.1997, debit entry for Rs.5,000/- on
13.1.1997 and debit entry for Rs.15,000/- on 20.1.1997. Lastly,
he has stated that the transactions mentioned in pass book are
not mentioned in ledger extract.

477. P.W.3 Vasanthkumar has stated in his evidence that
Ex.P-191 is the counter foil of the pay-in slip for depositing
Rs.1,500/- on 5.9.1996 in the account of V.Meena. Accused no.3
has received the cash and has stamped the counter foil with cash
received stamp. The corresponding entry is not available in the
pass book and the ledger extract. There is another withdrawal of
Rs.30,000/- on 5.9.1996 as per Ex.P-192. A3 has paid the cash
and affixed the seal, corresponding entry is not available in the
pass book Ex.P-6. He has also stated about the other
231 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

transactions wherein the amounts have not been taken into
consideration in the pass book. The pass book containing various
transaction amounts are marked as Ex.P-6a and P-6b. The pay-
in slips have not been referred to the questioned document
examiner. There are various signatures on these documents. It
is difficult to point out at any individual accused as to who has
paid the amounts into the account in the year 1997. I am of the
view that since there are large number of transactions, the
prosecution is unable to establish with certainty about the fraud
played by any of the accused. Hence, this allegation is not
proved.

478. There is further allegation that one Sri.Siddaramaiah
has account No.PER-2/258. He has deposited Rs.14,000/- on
11.1.1997 to Krishna who issued a counter foil duly signed by
affixing the cash received stamps. The entry was made in the
pass book but said entry is not taken in the bank's books of
accounts.
479. In this regard, P.W.3 Vasanthkumar has stated in his
evidence that the SB account of Siddaramaiah is PER2/258,
marked as Ex.P-206. The pass book is marked as Ex.P-207 and
the ledger sheet is marked as Ex.P-208. He has identified a
counter foil of pay-in slip dated 11.1.1997 for Rs.14,000/- which
is marked as Ex.P-209. He has further stated that accused no.3
has received the cash and put his signature with the bank seal.
The corresponding entry is available in the pass book but it is not
232 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

reflecting in the ledger. The complaint of Siddaramaiah is at
Ex.P-210.
480. I have perused the pass book, ledger sheet and
counter foil dated 11.1.1997. The said counter foil marked at
Ex.P-209 has cash received seal. The counter foil was sent to
questioned document examiner and he has given an opinion that
the data available in this counter foil is not sufficient to express
any opinion. Prosecution has established that an amount of
Rs.14,000/- was deposited by Siddaramaiah but however,
Siddaramaiah is not examined to state that he has not withdrawn
Rs.14,000/-. The materials placed by the prosecution to prove
this allegation is not sufficient and therefore, it is held
accordingly.
481. There is another allegation that one Smt.Sunanda has
A/c.No.41/7683. She has deposited Rs.10,000/- and Rs.8,500/-
on 11.1.1997 and 10.1.1997 respectively with Krishna who has
misappropriated the said amount by receiving counter foil, duly
signed and affixing the cash received stamp. An entry is also
made in the pass book regarding about it but same is not taken
in the bank's books of accounts and therefore, amount of
Rs.18,500/- is defrauded.
482. In this regard, P.W.3 Vasanthkumar has stated in his
evidence that Sunanda has A/c.No.41/7683 as per Ex.P-198 and
her pass book is as per Ex.P-199, ledger extract is also produced
at Ex.P-200. He has further stated that Ex.P-201 is the counter
foil of pay-in slip dated 14.11.1996 for depositing a sum of
Rs.15,000/-. It has the seal of the bank. There is corresponding
233 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

entry in pass book and it is in the handwriting of accused no.3
and authenticated by accused no.1 but corresponding entry is not
there in the ledger extract.
483. He has further stated at page no.65 that Ex.P-202 is
counter foil of pay-in slip dated 7.12.1996 for Rs.8,500/-,
accused no.3 has put his signature and seal for having received
the cash. Corresponding entry is available in pass book but it is
not available in the ledger sheet. Similarly, pay-in-slip of Ex.P-
203 and 204 are also marked (page no.65).

484. I have perused the pass book, the ledger extract and
pay-in slips. The pay-in slips and the withdrawal slips have not
been sent to the questioned document examiner for comparing
whose handwriting is found on those documents. Sunanda is
also not examined in this case. The evidence placed by the
prosecution is not sufficient to hold that the accused have
defrauded the alleged amount. Hence, the said allegation is not
proved accordingly.

485. It is further case of the prosecution that accused no.1
to 3 have fraudulently falsified the books of accounts of
Smt.Sowbhagya A/c.No.PEN3/409 by withdrawing an amount of
Rs.30,000/- on 13.1.1997.

486. In this regard, P.W.3 Vasanthkumar has stated in his
evidence that P.Sowbhagya had A/c.No.PEN3/409 and she had
lodged a complaint saying that there was difference amount of
234 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

Rs.30,000/- in her account. The account form is marked as Ex.P-
278, the ledger sheet is marked as Ex.P-279, withdrawal form for
Rs.20,000/- dated 7.9.1996 is marked as Ex.P-280. He has
further stated that the said transaction is passed by accused no.1
and accused no.2, both of them have initialed the withdrawal
form Ex.P-280.
487. He has further stated that the accused no.1 and 2
have initialed withdrawal form dated 10.9.1996 Ex.P-281 which
is for Rs.15,000/-. He has also identified another withdrawal
form for Rs.5,000/- dated 12.9.1996 marked as Ex.P-282. It is
stated that all the three entries are initialed by accused no.1 and
bank has paid Rs.10,000/-.
488. I have perused the document at Ex.P-278, the
account opening form and the ledger sheet Ex.P-279, the
withdrawal forms are marked as Ex.P-280, P-281 and P-282.
These withdrawal forms have been sent to the questioned
document examiner for his opinion. The questioned document
examiner has given opinion to the effect that the person who
wrote S1 to S130 has also written Q54 and Q56 which are the
signatures on the withdrawal slip Ex.P-280. There is also opinion
that Q56/1 and 56/2, the signature portions in Ex.P-281 are
made by accused no.1. Similarly, the signature portions on Ex.P-
282, Q49 and Q52 are also that of accused no.1. These
documents clearly establish that the accused no.1 has forged the
signature of Sowbhagya and has withdrawn the amount of
Rs.20,000/-. The withdrawal slips bear the seal of the bank. It
is stated by the P.W.3 that it is the initial of accused no.3 but
235 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

however, the questioned document examiner has not given any
opinion that it is the signature of accused no.3. Hence, it is held
that the prosecution has established that accused no.1 has
defrauded amount of Rs.20,000/-.

489. It is further case of the prosecution that
Sri.Chandraiah has SB A/c.No.19/3658 and he has deposited an
amount of Rs.95,000/- on 11.1.1997 with Srinivas. Said amount
is misappropriated by accused no.2 by affixing cash received
stamp, entering the same in pass book and has not taken into
bank's books of account.
490. In this regard, P.W.3 Vasanthkumar, Deputy Manager
has stated in his evidence that Chandraiah has SB
A/c.No.19/3658 which is marked as Ex.P-410. He has stated
that an amount of Rs.55,000/- was remitted by Chandraiah and
counter foil bears seal and initial of Shivalingaiah, the document
is marked as Ex.P-411. Ledger extract is marked as Ex.P-412,
the pass book is at Ex.P-413. In the pass book, there is an entry
of receipt of Rs.55,000/- but same is not found in ledger extract.
He has also stated that there is another remittance of
Rs.95,000/- as per Ex.P-413 but the corresponding entry is not
there in the ledger extract. I have perused the bank account
opening form and the ledger extract, counter foil dated
18.12.1996 for Rs.55,000/- bears the seal of the bank. There
are entries in the pass book relating to Rs.55,000/- but they are
not forthcoming in the ledger extract. These records have not
been sent to the questioned document examiner for knowing as
236 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

to who has signed these documents. In my view, the
prosecution has not placed sufficient material to hold that
accused no.1 to 3 were involved in defrauding the amount as
alleged in respect of account of Chandraiah.

491. It is the case of the prosecution that in furtherance of
criminal conspiracy of Shivalingaiah and Srinivasa Rao, the have
misappropriated an amount of Rs.60,000/- on 1.1.1997 which
was deposited by Mohammed Sanaullah having a/c.No.47/8715.
A counter foil is issued with the seal of the bank but same is not
taken into the bank's books of account.
492. In this regard, P.W.3 Vasanthkumar has stated in his
evidence that Mohammed Sanaullah had SB A/c.No.SIB3/558.
The ledger extract is marked as Ex.P-415, the complaint lodged
by Mohammed Sanaullah is marked as Ex.P-418. He has further
stated that the withdrawal slip dated 5.9.1995 for Rs.50,000/-
was passed by him and payment is made by accused no.3. The
said withdrawal slip is marked as Ex.P-416, the corresponding
entry is made in the ledger sheet and also pass book Ex.P-417.
He has also further stated that on 26.12.1995, there is a
withdrawal slip for Rs.15,000/-. The said slip is passed by
accused no.1 and payment is made by accused no.2, the slip is
marked as ex.P-418 but there is no corresponding entry in the
ledger sheet or in the pass book. Similarly, there is a pay-in slip
for Rs.18,000/- on 1.9.1995, the cash is received by accused
no.2 and authenticated by accused no.1. The said withdrawal
237 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

slip is marked as Ex.P-419, there is no entry of the amount in the
ledger sheet as well as pass book.

493. He has further stated that there is withdrawal slip for
Rs.20,000/- dated 17.8.1995 passed by accused no.1 and
payment is made by accused no.2. The withdrawal slip is
marked as Ex.P-420, there is an entry in the ledger sheet.
Thereafter, the witness has stated about withdrawal slips upto
Ex.P-427 and P-428. Lastly, he has stated that there is
withdrawal slip dated 19.8.1996 for Rs.20,000/- passed by
accused no.1 and payment is made by accused no.2. The
withdrawal slip is marked as Ex.P-429, there is no entry in the
pass book. Similarly, in Ex.P-430 withdrawal slip for Rs.8000/-
amount is paid by accused no.2 and authenticated by accused
no.1, there is no entry in the pass book. I have perused the pass
book, the withdrawal slips at Ex.P-418 to P-430, the signatures
on the slip have been sent to the questioned document examiner
for opinion. The questioned document examiner is examined as
P.W.50 and he has given the opinion stating that the person who
wrote S1 to S31 has written Q45, Q48, Q135, Q135/1, Q109,
Q109/1, Q108, Q108/1, Q110, Q110/1, Q111, Q111/1, Q101,
Q102, Q103, Q103/1. Thus accused no.1 has sent all these
withdrawal slips. There is one pay-in slip of Rs.15,000/- the
writings of that slip was sent to questioned document examiner
and he has given his opinion that the writing is of the person who
wrote S1 to S31 i.e., the credit is made by accused no.1. This
document will prove that the accused has defrauded the amount
238 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

and thereafter, falsified the books of accounts by making credit
to cover up the deficit amount. The prosecution has established
that accused no.1 has defrauded amount, but these amounts are
relating to earlier period upto 1996. This case is pertaining to
the period of 1997 and the allegation is that amount of
Rs.60,000/- was deposited on 1.1.1997 and that is defrauded.
No material is placed regarding the deposit of Rs.60,000/- by
Mohammed Sanaullah and therefore, the question of defrauding
the said amount is not established.

494. It is further case of the prosecution that in
furtherance of criminal conspiracy, accused no.1 has fraudulently
misappropriated an amount of Rs.20,000/- on 6.1.1997
deposited by R.Shantha A/c.No.PEN4/593.
495. In this regard, the prosecution has examined P.W.3
Vasanthkumar and he has stated in his evidence that R.Shantha
has bank A/c.No.PEN4/593. There is no document relating to
deposit of amount on 6.1.1997. The prosecution has not
established the said allegation.

496. The prosecution has proved that accused no.1 has
defrauded the bank and customers Nagarajachari to the tune of
Rs.10,000/-and Soubhagya to the tune of Rs.30,000/-.

The prosecution has proved that accused No.1 and 3 have
defrauded the bank and customer Gangadharaiah to the tune of
Rs.21,200/-.
239 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

497. The prosecution has not established the case of
defrauding the amounts out of accounts of N.Siddaiah,
Bharathkumar, V.Meena, Siddaramaiah, Sundanda, Chandraiah,
Mohd.Sanaullah and R.Shantha.

The prosecution has alleged that there was a criminal
conspiracy between accused no.1 to 3 in carrying out these
fraudulent acts of misappropriation, forgery, cheating, using the
forged documents as genuine and falsification of accounts.
Further it is also the case of the prosecution that accused by
abusing the position as a public servant have obtained pecuniary
advantage.

498. In this case Spl.C.C.17/2000, the prosecution has
placed sufficient material to show that Accused no.1 and 3 have
defrauded the account of Nagarajachari, Soubhagya and
Gangadharaiah. The act will reflect that Accused no.1 and 3 had
conspired to defraud the bank and the customer. It can be seen
in Spl.C.C.16/2000 that a finding is given to the effect that
accused no.1 to 3 have entered into criminal conspiracy. The
present allegations are relating to the transactions of the year
1997. therefore, it can be inferred that there was an agreement
between accused no.1 and 3 to defraud the amounts of account
holders Nagarajachari, Sowbhagya and Gangadharaiah and as
such, to that extent, the prosecution has proved that Accused
no.1 and 3 committed criminal conspiracy and are liable for
conviction for the offence punishable u/S.120-B IPC.

499. As far as Accused no.2 is concerned, there is no
specific material to show that he has conspired with Accused no.1
240 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

and 3 relating to the accounts dealt in this case. So also, the
conspiracy could not be established between Accused no.1 to 3 in
respect of accounts of N.Siddaiah, Bharathkumar, V.Meena,
Siddaramaiah, Sunanda, Chandraiah and R.Shantha.

Accused no.1 was Special Assistant in the bank and Accused
no.3 was head cashier. The domain over the cash and control
over accounts registers like special assistant's scroll, cashier's
scroll were entrusted to them. Accused no.1 has defrauded the
amount to the tune of Rs.30,000/- on his own, Accused no.1 and
3 have together defrauded the amount to the tune of
Rs.31,200/- from above proved accounts and it is a criminal
breach of the trust by a public servant/banker falling within the
ambit of Sec.409 IPC. Thus, accused no.1 to 3 have committed
offence u/S.409 IPC.

500. Accused no.3 has issued cash received counter foils to
Nagarajachari and Gangadharaiah by affixing the seal and
signature and not depositing amount in the bank but mentioning
it in the pass book, Accused no.1 has passed the transaction,
have deposited the amount in the account of Sowbhagya in order
to facilitate withdrawal of the amount and issued cash receipt to
Gangadharaiah without taking in records and thus Accused no.1
and 3 have committed an act of forgery punishable u/S.468,
using the documents as genuine punishable u/S.471 and
falsification of bank records punishable u/S.477A IPC.

501. The accused no.1 and 3 being a public servants have
taken advantage of their official position, misappropriated and
fraudulently misappropriated and obtained pecuniary advantage
241 : Spl.C.C.Nos.13/00, 14/00,
15/00, 16/00 & 17/00 :

and thus committed offence punishable u/S.13(1)(c)&(d)
R/w.S.13(2) of Prevention of Corruption Act.

502. The prosecution has failed to prove charges against
Accused no.2 in this case. Further, prosecution has failed to
prove charges u/S.201 IPC against all the Accused.

Thus, accused Nos.1 and 3 are guilty of committing
offence u/S.120B r/w.409, 468, 471 and 477A IPC and
S.13(1)(c)&(d) R/w.S.13(2) of P.C. Act in Spl.C.C.No.17/2000.

503. Point No.9 in all the cases (Spl.C.C.No.13/2000 to
17/2000):- In conclusion, the final orders are passed as under:-

Spl.C.C.No.13/2000
: ORDER :

Accused Nos.1 to 3 are acquitted u/S.235(1) Cr.P.C. for the offence punishable u/Ss.120(B) IPC, 409 IPC, 468 IPC, 471 IPC, 477A IPC and S.201 IPC and u/Sec.13(1)(d) punishable U/s.13(2) of Prevention of Corruption Act.

Spl.C.C.No.14/2000 : ORDER :

Accused Nos.2 and 3 are acquitted u/S.235(1) of Cr.P.C. for the offence punishable u/Ss.120(B) IPC, 409 IPC, 468 IPC, 471 IPC, 477A IPC & S.201 IPC and u/Sec.13(1)(c)&(d) punishable U/s.13(2) of Prevention of Corruption Act.

242 : Spl.C.C.Nos.13/00, 14/00,

15/00, 16/00 & 17/00 :

Accused No.1 is acquitted u/S.235(1) of Cr.P.C. for the offence punishable u/Ss.120(B) IPC and S.201 IPC.

A-1 is convicted u/S.235(2) of Cr.P.C. for the offences punishable u/S 409 IPC, 468 IPC, 471 IPC and 477A IPC and S.13(1)(c)&(d) r/w.S.13(2) of Prevention of Corruption Act.

Spl.C.C.No.15/2000 : ORDER :

Accused Nos.1 to 3 are acquitted u/S.235(1) of Cr.P.C. for the offence punishable u/S.201 IPC. Accused no 3 is acquitted of offence u/s 120 B IPC.

A-1 to A-3 are convicted u/S.235(2) of Cr.P.C. for the offence punishable U/s.409 IPC, 468 IPC, 471 IPC and 477A IPC and S.13(1)(c)&(d) r/w.S.13(2) of Prevention of Corruption Act.

A-1 and A-2 are convicted u/S.235(2) of Cr.P.C. for the offence punishable U/s. 120B IPC.

Spl.C.C.No.16/2000 : ORDER :

Accused Nos.1 to 3 are acquitted u/S.235(1) Cr.P.C. for the offence punishable u/S.201 IPC.

Accused Nos.1 to 3 are convicted u/S.235(2) Cr.P.C. for the offence punishable u/S.120B IPC r/w.Sec.409 IPC, 468 IPC, 471 IPC & 477A IPC and 243 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :

Section 13(1)(c)&(d) r/w.Sec.13(2) of Prevention of Corruption Act.

Spl.C.C.No.17/2000 : ORDER :

Accused Nos.1 to 3 are acquitted u/S.235(1) Cr.P.C. for the offence punishable u/S.201 IPC.

Accused No.2 is acquitted U/s.235(1) Cr.P.C. for the offence punishable u/S.120B IPC r/w.Sec.409 IPC, 468 IPC, 471 IPC, 477A IPC and Section 13(1)(c)&(d) r/w.Sec.13(2) of Prevention of Corruption Act.

Accused Nos.1 and 3 are convicted u/S.235(2) Cr.P.C. for the offence punishable u/S.120B IPC r/w.Sec.409 IPC, 468 IPC, 471 IPC & 477A IPC and Section 13(1)(c)&(d) r/w.Sec.13(2) of Prevention of Corruption Act.

Sentence will be passed on hearing the accused.

(Dictated to Judgment Writer, transcribed and computerized by him, revised by me personally and incorporated additional paragraphs directly on computer, corrected and then pronounced by me in the open court on this the 7th day of March, 2015.) (R.K.TALIKOTI) XLVII Addl. CC & SJ & Spl. Judge for CBI Cases, Bangalore.

244 : Spl.C.C.Nos.13/00, 14/00,

15/00, 16/00 & 17/00 :

7.3.2015 ORDER REGARDING SENTENCE The learned PP has submitted that the accused are involved in offences of defrauding banks amount and therefore maximum punishment may be imposed.

I have heard the accused Nos.1 to 3 regarding imposing of sentence. The accused No.1 submits that he has been dismissed from the service in the year 2003 and he has been attending trial since last 16 years. He further submits that he has two daughters and a son and he has to look after the family and that there are no other earning members and no amount is paid by the Bank under service benefits.

Accused No.2 submits that he has been dismissed from the service in the year 2003 and he has been attending trial since last 16 years. He further submits that he has one daughter and wife he has to look after the family and that there are no other earning members and no amount is paid by the Bank under service benefits.

Accused No.3 submits that he has been dismissed from the service in the year 2003 and he has been attending trial since last 16 years. He further submits that he has three daughters and wife, he has to look after the family and that there are no other earning members and no amount is paid by the Bank under service benefits.

The learned counsel for accused No.1 and advocate for accused Nos.2 and 3 have submitted that all these Spl.Cases 245 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :

Nos.13/2000 to 17/2000 have arisen out of single FIR and the alleged offences are similar in nature and accused are regularly appearing the trial since last 16 years and they are dismissed from the service and no benefits have been paid. The alleged amounts have already been recovered out of their statutory benefits of accused and further submits that lenient view may be taken and minimum sentence be imposed.

The learned counsel also submitted that the sentences have to run concurrently in all the 5 cases as the nature of offence is one and the same which are spread over different years. In this regard he has relied upon Section 427 (1) Cr.P.C. and submitted that the Court can exercise right for ordering the sentences to run concurrently. He has placed reliance on decision reported in 2008 Cri.L.J. 2297 (Sukumaran Vs. State of Kerala and another) and AIR 1998 Supreme Court 2143 (Mohd. Akhtar Hussain alias Ibrahim Ahmed Bhatti, Vs. Assistant Collector of Customs (Prevention), Ahmedabad and others.

I have given my thoughts over the submission made by accused and learned counsel for the accused and has gone through the decisions relied. Banks are tanks of public money. The accused being public servants were entrusted with the money and accounting to be safeguarded. The accused have committed the crime of misappropriation, wrongful gain and fraudulent acts, in spite of there being several checks by way of banking rule, regulation and procedure. Such crime cannot be undermined, because it shackles the confidence of public in banking system, which again is based on faith of public.

246 : Spl.C.C.Nos.13/00, 14/00,

15/00, 16/00 & 17/00 :

Though the accused have attended the trial for about 15 years, this Court has to consider the allegations against the accused and the proof of the alleged offences. The accused have been convicted for severe offences of misappropriation u/S.409 I.P.C. in Spl.C.C.No15/00 and 16/00. The accused are also convicted for various other offences as held in the operative portions. The crime involved is relating to defraudment of amounts of bank. It is submitted that amounts have been recovered from the accused. Having regard to submission made by both the sides I am of the view that a sentence of four years for offence u/S.409 I.P.C. and a fine of Rs.5,000/- for the accused who are convicted for that offence would be sufficient. Similarly, a S.I. for three years and fine of Rs.2,000/- for offence u/S.468 and 477A I.P.C. would suffice the sentencing policy. Similarly, S.I. for three years and fine of Rs.5,000/- for offence u/S.13(c) & (d) punishable u/S.13(2) P.C. Act, 1988 would suffice the sentencing policy. Similarly, S.I. for two years and fine of Rs.2,000/- for offence u/S.471 I.P.C. would suffice the sentencing policy.

In this case, several offences are charged, tried in Spl.C.C.NO.14/2000 to 17/2000. The punishment is imposed for the substantive offences u/S.468, 477A, 471 I.P.C. and section 13(c) (d) r/w.13(2) of P.C. Act, 1988. Therefore, no separate punishment is passed for offence u/S.120B I.P.C.

In Spl.CC 14/00 to 17/00 the nature of offence is to fraudulently make wrongful gain through series of transactions spreading through different years. Separate cases have been 247 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :

filed for different years. Under the circumstances, in view of series transaction of same nature by exercising right u/S.427(1) CrPC, the sentences in all the four cases, Spl.C.C.14/00 to 17/00 have to run concurrently. Hence, I proceed to pass the following:

Spl.C.C.NO.13/2000 : ORDER :

Acting u/S.235(1) Cr.P.C. the accused Nos.1 to 3 are hereby acquitted of offence u/S.120(B) IPC, 409 IPC, 468 IPC, 471 IPC, 477A IPC and S.201 IPC and u/Sec.13(1)(d) r/w. 13(2) of Prevention of Corruption Act.

Accused Nos.1 to 3 are set at liberty.

The bail bonds of accused Nos.1 to 3 with that of their surety stands cancelled.

Keep a copy of this judgment in Spl.C.C.Nos.14/2000 to 17/2000.

Spl.C.C.NO.14/2000 : ORDER :

Acting u/S.235(1) Cr.P.C. the accused Nos.2 and 3 are hereby acquitted of offence u/S.120(B) IPC, 409 IPC, 468 IPC, 471 IPC, 477A IPC and S.201 IPC and u/Sec.13(1) (c)&(d) r/w.

13(2) of Prevention of Corruption Act.

Acting u/S.235(1) Cr.P.C. the accused No.1 is acquitted of offence u/S.120B and 201 IPC.

Acting U/s.235(2) of Cr.P.C. the accused No.1 is convicted for the offence punishable under section 409 I.P.C. and 248 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :

sentenced to undergo Simple imprisonment for a period of four years and to pay a fine of Rs.5,000/- (Rupees five thousand ). In default in payment of the fine amount, the accused shall undergo simple imprisonment for a further period of six months.

Acting U/s.235(2) of Cr.P.C. the accused No.1 is convicted for the offence punishable under section 468 I.P.C. and sentenced to undergo Simple imprisonment for a period of three years and to pay a fine of Rs.2,000/- (Rupees Two thousand). In default in payment of the fine amount, the accused shall undergo simple imprisonment for a further period of six months.

Acting U/s.235(2) of Cr.P.C. the accused No.1 is convicted for the offence punishable under section 471 I.P.C. and sentenced to undergo Simple imprisonment for a period of two years and to pay a fine of Rs.2,000/- (Rupees Two thousand). In default in payment of the fine amount, the accused shall undergo simple imprisonment for a further period of six months.

Acting U/s.235(2) of Cr.P.C. the accused No.1 is convicted for the offence punishable under section 477A I.P.C. and sentenced to undergo Simple imprisonment for a period of three years and to pay a fine of Rs.2,000/- (Rupees Two thousand). In default in payment of the fine amount, the accused shall undergo simple imprisonment for a further period of six months.

Acting U/s.235(2) of Cr.P.C. the accused No.1 is convicted for the offence punishable under section u/Sec.13(1) (c)&(d) r/w. 13(2) of Prevention of Corruption Act and sentenced to undergo 249 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :

Simple imprisonment for a period of three years and to pay a fine of Rs.5,000/- (Rupees Five thousand). In default in payment of the fine amount, the accused shall undergo simple imprisonment for a further period of six months.

The sentence of imprisonment shall run concurrently and the default sentence of imprisonment shall run consecutively.

The period of detention undergone by the accused, during the trial is given set off U/s.428 of Cr.P.C.

The sentence passed in Spl.C.C.No.14/2000 to 17/2000 shall run concurrently.

Supply a free copy of the judgment to the accused forthwith.

Spl.C.C.NO.15/2000 : ORDER :

Acting u/S.235(1) of Cr.P.C. Accused Nos.1 to 3 are acquitted for the offence punishable u/S.201 IPC. Accused no 3 is acquitted of offence u/S.120B IPC.

Acting u/S.235(2) of Cr.P.C. Accused Nos.1 to 3 are convicted for the offence punishable under section 409 I.P.C. and sentenced to undergo Simple imprisonment for a period of four years and to pay a fine of Rs.5,000/- (Rupees Five thousand). In default in payment of the fine amount, the accused shall undergo simple imprisonment for a further period of six months.

Acting u/S.235(2) of Cr.P.C. Accused Nos.1 to 3 are convicted for the offence punishable under section 468 I.P.C. and sentenced to undergo Simple imprisonment for a period of 250 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :

three years and to pay a fine of Rs.2,000/- (Rupees Two thousand). In default in payment of the fine amount, the accused shall undergo simple imprisonment for a further period of six months.

Acting u/S.235(2) of Cr.P.C. Accused Nos.1 to 3 are convicted for the offence punishable under section 471 I.P.C. and sentenced to undergo Simple imprisonment for a period of two years and to pay a fine of Rs.2,000/- (Rupees Two thousand) In default in payment of the fine amount, the accused shall undergo simple imprisonment for a further period of six months.

Acting u/S.235(2) of Cr.P.C. Accused Nos.1 to 3 are convicted for the offence punishable under section 477A I.P.C. and sentenced to undergo Simple imprisonment for a period of three years and to pay a fine of Rs.2,000/- (Rupees Two thousand). In default in payment of the fine amount, the accused shall undergo simple imprisonment for a further period of six months.

Acting u/S.235(2) of Cr.P.C. Accused Nos.1 to 3 are convicted for the offence punishable under section S.13(1)(c)&(d) r/w.S.13(2) of Prevention of Corruption Act and sentenced to undergo Simple imprisonment for a period of three years and to pay a fine of Rs.5,000/- (Rupees Five thousand). In default in payment of the fine amount, the accused shall undergo simple imprisonment for a further period of six months.

251 : Spl.C.C.Nos.13/00, 14/00,

15/00, 16/00 & 17/00 :

As the punishment for different substantive offences is passed, separate sentence is not passed for offence u/S.120B IPC.

The sentence of imprisonment shall run concurrently and the default sentence of imprisonment shall run consecutively.

The period of detention undergone by the accused, during the trial is given set off U/s.428 of Cr.P.C.

The sentence passed on accused No.1 in Spl.C.C.No.14/2000 to 17/2000 shall run concurrently.

Supply a free copy of the judgment to the accused forthwith.

Spl.C.C.NO.16/2000 : ORDER :

Acting u/S.235(1) Cr.P.C. Accused Nos.1 to 3 are acquitted for the offence punishable u/S.201 IPC.

Acting u/S.235(2) Cr.P.C. Accused Nos.1 to 3 are convicted for the offence punishable u/S.409 IPC and sentenced to undergo Simple imprisonment for a period of four years and to pay a fine of Rs.5,000/- (Rupees Two thousand). In default in payment of the fine amount, the accused shall undergo simple imprisonment for a further period of six months.

Acting u/S.235(2) Cr.P.C. Accused Nos.1 to 3 are convicted for the offence punishable u/S.468 IPC and sentenced to undergo Simple imprisonment for a period of three years and to pay a fine of Rs.2,000/- (Rupees Two thousand). In default in payment of the fine amount, the accused shall undergo simple imprisonment for a further period of six months.

252 : Spl.C.C.Nos.13/00, 14/00,

15/00, 16/00 & 17/00 :

Acting u/S.235(2) Cr.P.C. Accused Nos.1 to 3 are convicted for the offence punishable u/S.471 IPC and sentenced to undergo Simple imprisonment for a period of two years and to pay a fine of Rs.2,000/- (Rupees Two thousand). In default in payment of the fine amount, the accused shall undergo simple imprisonment for a further period of six months. Acting u/S.235(2) Cr.P.C. Accused Nos.1 to 3 are convicted for the offence punishable u/S.477A IPC and sentenced to undergo Simple imprisonment for a period of three years and to pay a fine of Rs.2,000/- (Rupees Two thousand). In default in payment of the fine amount, the accused shall undergo simple imprisonment for a further period of six months.

Acting u/S.235(2) of Cr.P.C. Accused Nos.1 to 3 are convicted for the offence punishable under section S.13(1)(c)&(d) r/w.S.13(2) of Prevention of Corruption Act and sentenced to undergo Simple imprisonment for a period of three years and to pay a fine of Rs.5,000/- (Rupees Five thousand). In default in payment of the fine amount, the accused shall undergo simple imprisonment for a further period of six months.

As the punishment for different substantive offences is passed, separate sentence is not passed for offence u/S.120B IPC.

The sentence of imprisonment shall run concurrently and the default sentence of imprisonment shall run consecutively.

The period of detention undergone by the accused, during the trial is given set off U/s.428 of Cr.P.C.

253 : Spl.C.C.Nos.13/00, 14/00,

15/00, 16/00 & 17/00 :

The sentences passed in Spl.C.C.14/2000 to 17/2000 shall run concurrently.

Supply a free copy of the judgment to the accused forthwith.

Spl.C.C.No.17/2000 : ORDER :

Acting u/S.235(1) Cr.P.C. Accused Nos.1 to 3 are acquitted u/S.235(1) Cr.P.C. for the offence punishable u/S.201 IPC and Accused No.2 is acquitted for the offence punishable u/S.120B IPC r/w.Sec.409 IPC, 468 IPC, 471 IPC, 477A IPC and Section 13(1)(c)&(d) r/w.Sec.13(2) of Prevention of Corruption Act.

Acting u/S.235(2) Cr.P.C. Accused Nos.1 and 3 are convicted for the offence punishable u/S.409 IPC and sentenced to undergo Simple imprisonment for a period of four years and to pay a fine of Rs.5,000/- (Rupees Five thousand ). In default in payment of the fine amount, the accused shall undergo simple imprisonment for a further period of six months.

Acting u/S.235(2) Cr.P.C. Accused Nos.1 and 3 are convicted for the offence punishable u/S.468 IPC and sentenced to undergo Simple imprisonment for a period of three years and to pay a fine of Rs.5,000/- (Rupees Five thousand). In default in payment of the fine amount, the accused shall undergo simple imprisonment for a further period of six months.

Acting u/S.235(2) Cr.P.C. Accused Nos.1 and 3 are convicted for the offence punishable u/S.471 IPC and sentenced to undergo Simple imprisonment for a period of two years and to pay a fine of Rs.2,000/- (Rupees Two thousand ). In default in payment of 254 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :

the fine amount, the accused shall undergo simple imprisonment for a further period of six months.

Acting u/S.235(2) Cr.P.C. Accused Nos.1 and 3 are convicted for the offence punishable u/S.477A IPC and sentenced to undergo Simple imprisonment for a period of three years and to pay a fine of Rs.2,000/- (Rupees Two thousand). In default in payment of the fine amount, the accused shall undergo simple imprisonment for a further period of six months.

Acting u/S.235(2) of Cr.P.C. Accused Nos.1 and 3 are convicted for the offence punishable under section S.13(1)(c)&(d) r/w.S.13(2) of Prevention of Corruption Act and sentenced to undergo Simple imprisonment for a period of three years and to pay a fine of Rs.5,000/- (Rupees Five thousand). In default in payment of the fine amount, the accused shall undergo simple imprisonment for a further period of six months.

As the punishment for different substantive offences is passed, separate sentence is not passed for offence u/S.120B IPC.

The sentence of imprisonment shall run concurrently and the default sentence of imprisonment shall run consecutively.

The period of detention undergone by the accused, during the trial is given set off U/s.428 of Cr.P.C.

255 : Spl.C.C.Nos.13/00, 14/00,

15/00, 16/00 & 17/00 :

The sentences passed in Spl.C.C.14/2000 to 17/2000 shall run concurrently.

Supply a free copy of the judgment to the accused forthwith.

(Dictated to Judgment Writer, transcribed and computerized by him, corrected, signed and then pronounced by me in the open court today i.e., on this the 7th day of March, 2015) (R.K.TALIKOTI) XLVII Addl. CC & SJ & Spl. Judge For CBI Cases, Bangalore.

: ANNEXURE :

List of witnesses examined on behalf of Prosecution Sl. Name of the witnesses CWs Date No.

1. P.W.1- Krishna C.W.12 15.1.2002

2. P.W.2- V.Dwarakanath C.W.2 23.11.2005

3. P.W.3-A.V.Vasanth kumar C.W.3 29.11.2005

4. P.W.4- Shanthamma C.W.9 23.6.2010

5. P.W.5 - D.Thammaiah C.W.10 22.7.2010

6. P.W.6 - Vijaya C.W.16 17.8.2010

7. P.W.7 - Huchegowda C.W.17 17.8.2010

8. P.W.8 - K.M.Muniraju C.W.18 23.9.2010

9. P.W.9 - T.Rana C.W.16 23.9.2010

10. P.W.10 - K.S.R.Ballal C.W.15 17.2.2011

11. P.W.11 - K.Shivaramaiah C.W.8 21.7.2011

12. P.W.12 - R.Vijayalakshmi C.W.6 21.7.2011

13. P.W.13 - Beeraiah C.W.9 in Spl. 29.10.2011 CC.16/2000 256 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :

14. P.W.14 - D.Thammaiah C.W.10 in Spl. 29.10.2011 CC.15/2000

15. P.W.15 - Nagarajaiah C.W.9 in Spl. 29.10.2011 CC.15/2000

16. P.W.16 - Siddaraju C.W.21 in Spl. 16.12.2011 CC.15/2000

17. P.W.17 - T.Munikrishnaiah C.W.18 in Spl. 16.12.2011 CC.15/2000

18. P.W.18 - Siddegowda C.W.17 in Spl. 12.1.2012 CC.15/2000

19. P.W.19 - Anasuya C.W.20 in Spl. 12.1.2012 CC.15/2000

20. P.W.20 - R.N.Babu C.W.22 in Spl. 12.1.2012 CC.15/2000

21. P.W.21 - R.Shantha C.W.25 in Spl. 2.2.2012 CC.15/2000

22. P.W.22 - Honnegowda C.W.33 in Spl. 31.3.2012 CC.16/2000

23. P.W.23 - C.Jayaramaiah C.W.29 in Spl. 31.3.2012 CC.16/2000

24. P.W.24 - Savithramma C.W.30 in Spl. 31.3.2012 CC.16/2000

25. P.W.25 - Puttaswamy C.W.28 in Spl. 31.3.2012 CC.16/2000

26. P.W.26 - J.T.Srinivasaiah C.W.34 in Spl. 31.3.2012 CC.16/2000

27. P.W.27 - Shivalingaiah C.W.31 in Spl. 31.3.2012 CC.16/2000

28. P.W.28 - Shobha C.W.43 in Spl. 31.3.2012 CC.16/2000

29. P.W.29 - Chikkadoddaiah C.W.40 in Spl. 14.6.2012 CC.16/2000

30. P.W.30 - Ramakrishna C.W.41 in Spl. 14.6.2012 CC.16/2000

31. P.W.31 - Gowramma C.W.55 in Spl. 14.6.2012 CC.16/2000

32. P.W.32 - C.W.61 in Spl. 26.6.2012 B.Nagarathnamma CC.16/2000

33. P.W.33 - Rama C.W.67 in Spl. 26.6.2012 CC.16/2000 257 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :

34. P.W.34 - M.Lingappa C.W.52 in Spl. 26.6.2012 CC.16/2000

35. P.W.35 - A.prakash C.W.58 in Spl. 26.6.2012 CC.16/2000

36. P.W.36 - Puttagowramma C.W.59 in Spl. 26.6.2012 CC.16/2000

37. P.W.37 -M.K.Doraiswamy C.W.63 in Spl. 26.6.2012 CC.16/2000

38. P.W.38 - R.L.Chikka C.W.69 in Spl. 26.6.2012 Venkataiah CC.16/2000

39. P.W.39 - A.Raju C.W.68 in Spl. 26.6.2012 CC.16/2000

40. P.W.40 - K.Pushpalatha C.W.73 in Spl. 24.9.2012 CC.16/2000

41. P.W.41 - T.G.Govindaraju C.W.79 in Spl. 24.9.2012 CC.16/2000

42. P.W.42 - H.Ashok C.W.78 in Spl. 24.9.2012 CC.16/2000

43. P.W.43 - Shivalingamma C.W.49 in Spl. 12.10.2012 CC.16/2000

44. P.W.44-Chikkavenkataiah C.W.72 in Spl. 12.10.2012 CC.16/2000

45. P.W.45 - Ramesh C.W.35 in Spl. 12.10.2012 CC.16/2000

46. P.W.46 - Dwarakanath C.W.2 in Spl. 3.11.2012 CC.16/2000

47. P.W.47 - C.W.25 in Spl. 7.12.2012 B.N.Mahadevamma CC.16/2000

48. P.W.48 - Gangadharaiah C.W.10 in Spl. 29.12.2012 CC.17/2000

49. P.W.49 - B.Sureshkumar C.W.16 in Spl. 18.2.2013 CC.17/2000

50. P.W.50 - Narendra Singh C.W.11 in Spl. 18.2.2013 CC.17/2000

51. P.W.51 - P.T.Bhandari Addl. Witness 18.4.2013

52. P.W.52 - C.Vinodkumar Addl. Witness 18.4.2013

53. P.W.53-N.Nagaraja Bhat Addl. Witness 10.6.2013 258 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :

List of Exhibits marked on behalf of Prosecution:-

Exhibits        Documents
Ex.P1           Sanction order
Ex.P1a          Sign of P.W.1
Ex.P2           Sanction order
Ex.P2a          Sign of P.W.1
Ex.P3           Sanction order
Ex.P3a          Sign of P.W.1
Ex.P4           Account opening form of V.Meena
Ex.P5           Ledger sheet of A/c.No.7564
Ex.P5a to g     Relevant entries
Ex.P6           Pass book of SB A/c.7564
Ex.P6a,a1,a2    Relevant entries
Ex.P7           Complaint of Meena
Ex.P8           Account opening form of Kempaiah
Ex.P9           Ledger sheet of A/c.240
Ex.P9a to e     Relevant entries
Ex.P10          Pass book of Kempaiah A/c.240
Ex.P10a to d    Relevant entries
Ex.P11          Complaint of Kempaiah
Ex.P12          Account opening form of Puttaswamy
Ex.P13          Ledger sheet of A/c.647
Ex.P14          Passbook of Putta Swamy
Ex.P14a,a1      Relevant entries
Ex.P15          Complaint of Putta swamy
Ex.P16          Account opening form of R.N.Babu
Ex.P17          Pass book of R.N.Babu

Ex.P17(a,b,c) Relevant entries Ex.P18 Ledger sheet Ex.P19 Complaint of R.N.Babu Ex.P20 Account opening form of C.Jayaramaiah Ex.P20a Specimen signature Ex.P21 Pass book Ex.P21a,b Relevant entries Ex.P22 Ledger sheet 259 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :

Ex.P23 Complaint of C.Jayaramaiah Ex.P23a Sign of P.W.23 Ex.P24 Account opening form of Savithramma Ex.P24a Sign of P.W.24 Ex.P25 Pass book of Savithramma Ex.P25a Credit entry Ex.P26 Ledger sheet Ex.P27 Complaint of Savithramma Ex.P27a Sign of P.W.24 Ex.P28 Account opening form of Siddaraju Ex.P29 Pass book of Siddaraju Ex.P29a to c Relevant entries Ex.P30 Ledger sheet of Siddaraju Ex.P31 Complaint of Siddaraju Ex.P32 Account opening form of Beeraiah Ex.P32a Sign of A1 Ex.P33 Ledger sheet of Beeraiah Ex.P33a to c Relevant entries Ex.P34 Pass book of A/c.48/8886 Ex.P34a to c Relevant entries Ex.P35 Counter foil of paying slip Ex.P35a Initial of A1 and sign of A3 Ex.P36 Counter foil of paying slip Ex.P36a Sign of A3 and initial of A1 Ex.P37 Complaint of Beeraiah Ex.P38 Account opening form of K.Rangaiah Ex.P39 Ledger sheet of SB A/c.PER 2/303 Ex.P40 Pass book of SB A/c.PER 2/303 Ex.P40a to Relevant entries Ex.P41 Pay-in slip Ex.P41a Initial of A1 and sign of A3 Ex.P42 Counter foil of pay-in slip Ex.P43 Counter foil of pay-in slip Ex.P43a Initial of A1 and sign of A3 Ex.P44 Counter foil of pay-in slip Ex.P44a Initial of A1 Ex.P45 Counter foil of pay-in slip Ex.P45a Bank seal Ex.P46 Counter foil of pay-in slip Ex.P46a Bank seal with initial of A1 260 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :


Ex.P47         Counter foil of pay-in slip
Ex.P47a        Bank seal
Ex.P48         Complaint of Rangaiah
Ex.P49         Account opening form of P.Venkatesh
Ex.P49a        Sign of A3
Ex.P50         Ledger sheet

Ex.P50a to c Relevant entries Ex.P51 Pass book of P.Venkatesh Ex.P51a,b Relevant entry Ex.P52 Counterfoil pay-in slip Ex.P52a Bank seal with initial of A1 Ex.P53 Withdrawal slip Ex.P53a to d Signature & endorsement of A3 Ex.P54 Withdrawal slip Ex.P54a Initial of A1 Ex.P54b Signature of A3 Ex.P54c Signature of A2 Ex.P54d Signature & endorsement of Venkatesh Ex.P55 Withdrawal slip Ex.P55a Initial of A1 Ex.P55b Initial of A3 Ex.P55c Initial of A2 Ex.P56 Complaint of P.Venkatesh Ex.P57 A/c opening form of C.Nagarajachari Ex.P57a Signature of A1 Ex.P58 Passbook of C.Nagarajachari Ex.P58a Relevant entry Ex.P59 Ledger sheet Ex.P60 Counterfoil pay-in slip Ex.P60a Signature of A3 and initial of A1 Ex.P61 Complaint of C.Nagarajachari Ex.P62 A/c opening form of Mohammed Khan Ex.P63 Two pass books Ex.P63a to d Relevant entries Ex.P64 Ledger sheet Ex.P65 Counterfoil pay-in slip Ex.P65a Seal and signature of A3 Ex.P66 Counterfoil pay-in slip Ex.P66a Seal and initials of A1 and A3 Ex.P67 Counterfoil pay-in slip 261 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :

Ex.P67a Seal and initials of A1 and A3 Ex.P68 Counterfoil pay-in slip Ex.P68a Seal and initials of A1 and A3 Ex.P69 Counterfoil pay-in slip Ex.P69a Seal and initials of A1 and A3 Ex.P70 Complaint of Mohammed Khan Ex.P71 A/c opening form of Shivalingamma Ex.P71a Signature of A1 Ex.P72 Ledger sheet Ex.P73 Pass book Ex.P73a Relevant entry Ex.P74 Counterfoil pay-in slip Ex.P74a Signature of A3 Ex.P75 Complaint of Shivalingamma Ex.P76 A/c opening form of Gangadharaiah Ex.P77 Ledger sheet - 2 sheets Ex.P78 Credit pay-in slip Ex.P78a Signature with seal Ex.P79 Counterfoil pay-in slip Ex.P79a Bank seal with initial of A3 Ex.P80 Pass book Ex.P80a Relevant entry Ex.P81 Complaint dated 6.2.1997 Ex.P81a Signature of P.W.48 Ex.P82 A/c opening form of M.Shivalingaiah Ex.P83 Ledger sheet Ex.P84 Pass book of A/c.44/8132 Ex.P84a Relevant entry Ex.P84b Relevant entry Ex.P85 Counterfoil pay-in slip Ex.P85a Bank seal and initial of A3 Ex.P86 Complaint of Shivalingaiah Ex.P86a Signature of P.W.27 Ex.P87 A/c opening form of Kantharaj Ex.P88 Ledger sheet - 2 sheets Ex.P89 Pass book of A/c.1/109 Ex.P89a to c Relevant entries Ex.P90 Counterfoil pay-in slip Ex.P90a Seal with initial of A1 & A3 Ex.P91 Complaint of Kantharaj 262 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :

Ex.P92 A/c opening form of Honnegowda Ex.P92a Signature of P.W.22 Ex.P93 Pass book of A/c.4/680 Ex.P93a,b Relevant entries Ex.P94 Counterfoil pay-in slip Ex.P94a Bank seal with initial of A1 Ex.P95 Counterfoil pay-in slip Ex.P95a Bank seal with initial of A1 Ex.P96 Withdrawal slip Ex.P96a Initial of A1 with seal Ex.P96b Initial of A3 with seal Ex.P96c Signature of Honnegowda Ex.P97 Complaint of Honnegowda Ex.P98 A/c opening form of Srinivasaiah Ex.P98a Signature of A1 Ex.P98b Signature of P.W.26 Ex.P99 Ledger sheet Ex.P100 Pass book of A/c.40/7530 Ex.P100a Relevant entry Ex.P101 Counterfoil pay-in slip Ex.P101a Signature of A3 with seal Ex.P102 Counterfoil pay-in slip Ex.P102a Signature of A3 with seal Ex.P103 Complaint of Srinivasaiah Ex.P103a Signature of P.W.26 Ex.P104 A/c opening form of Ramesha Ex.P105 Pass book of A/c.49/9092 Ex.P105a Relevant entry Ex.P106 Ledger sheet EX.P106a Signature of Shivalingaiah Ex.P106b Relevant entry Ex.P107 Complaint of Ramesha Ex.P108 A/c opening form of D.V.Doddaveeraiah Ex.P109 Pass book of A/c.2/277 Ex.P109a Relevant entry Ex.P110 Counterfoil of pay-in slip Ex.P110a Seal and signature of A1 Ex.P111 Complaint of Doddaveeraiah Ex.P112 A/c opening form of Harnamdass Ex.P113 Pass book of A/c.3283 263 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :

Ex.P113a         Relevant entry
Ex.P114          Ledger sheet - 2 sheets
Ex.P115          Complaint of Harnamdass
Ex.P116          A/c opening form of S.Nagarajaiah
Ex.P117          Pass book of A/c.38/7172
Ex.P117a         Relevant entry
Ex.P118          Ledger sheet
Ex.P119          Counterfoil pay-in slip
Ex.P119a         Signature of A3 with seal
Ex.P120          Complaint of depositor
Ex.P121          A/c. opening form of C.Honnaiah
Ex.P122          Pass book of Honnaiah
Ex.P122a,b       Relevant entries
Ex.P123          Ledger sheet
Ex.P124          Counterfoil pay-in slip
Ex.P124a         Signature of A3 with seal
Ex.P125          Complaint of depositor
Ex.P126          A/c opening form of Nanjamma
Ex.P127          Pass book of Nanjamma

Ex.P1127a to f Relevant entries Ex.P128 Ledger sheet Ex.P129 Counterfoil pay-in slip Ex.P129a Signature of A3 with seal Ex.P130 Counterfoil pay-in slip Ex.P130a Signature of A3 Ex.P131 Counterfoil pay-in slip Ex.P131a Seal with signature of A3 Ex.P132 Counterfoil pay-in slip Ex.P132a Seal with signature of A3 Ex.P133 Counterfoil pay-in slip Ex.P133a Seal with signature of A3 Ex.P134 Counterfoil pay-in slip Ex.P134a Sal with signature of A3 Ex.P135 Complaint of Nanjamma Ex.P136 A/c. opening form of Chikkadoddaiah Ex.P136a Signature of P.W.40 Ex.P137 Pass book Ex.P137a Relevant entry Ex.P138 Ledger sheet Ex.P138a Relevant entry 264 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :


Ex.P139      Counterfoil pay-in slip
Ex.P139a     Seal with signature of A3
Ex.P140      Counterfoil pay-in slip
Ex.P140a     Signature of A3
Ex.P141      Counterfoil pay-in slip
Ex.P141a     Signature of A3
Ex.P142      Complaint of Chikkadoddaiah
Ex.P142a     Signature of P.W.29
Ex.P143      Complaint of Chikkadoddiah
Ex.P143a     Signature of P.W.29
Ex.P144      A/c. opening form of Ramakrishna
Ex.P144a     Signature of P.W.30
Ex.P145      Pass book
Ex.P145a     Relevant entry
Ex.P146      Ledger sheet
Ex.P147      Counterfoil pay-in slip
Ex.P147a     Signature of A3
Ex.P148      Complaint of depositor
Ex.P148a     Signature of P.W.30
Ex.P149      A/c opening form of Basavaraju
Ex.P150      Pass book
Ex.P151      Ledger sheet
Ex.P152      Withdrawal form
Ex.P152a     Signature of A3 with seal
Ex.P152b     Signature with seal
Ex.P153      Complaint of depositor
Ex.P154      A/c. opening form of R.Shobha
Ex.P154a     Signature of A3
Ex.P154b     Signature of P.W.28
Ex.P155      Pass book

Ex.P155a,b Relevant entries Ex.P156 Ledger sheet Ex.P157 Counterfoil pay-in slip Ex.P158 Complaint of depositor Ex.P159 A/c. opening form of N.Siddaiah Ex.P159a Signature of A1 Ex.P160 Pass book of Siddaiah Ex.P160a,b Relevant entries Ex.P161 Ledger sheet Ex.P162 Counterfoil pay-in slip 265 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :


Ex.P162a   Signature of A1
Ex.P163    Complaint of depositor
Ex.P164    A/c opening form of Abdul Sattar
Ex.P165    Pass book
Ex.P165a   Relevant entry
Ex.P166    Ledger sheet
Ex.P167    Counterfoil pay-in slip

Ex.P167a Signature of A3 with seal Ex.P168 Counterfoil pay-in slip Ex.P168a Seal with signature of A3 Ex.P169 Counterfoil pay-in slip Ex.P169a Seal with signature of A3 Ex.P170 Complaint of A/c holder Ex.P171 A/c opening form of S.Prakash Ex.P171a Signature of A1 Ex.P172 Pass book Ex.P172a Relevant entry Ex.P173 Ledger sheet Ex.P174 Counterfoil pay-in slip Ex.P174a Seal with signature of A2 Ex.P175 Complaint of depositor Ex.P176 A/c opening form of Bharat Kumar Shetty Ex.P177 Pass book Ex.P178 Ledger sheet Ex.P179 Counterfoil pay-in slip Ex.P179a Signature of A3 Ex.P180 Complaint of depositor Ex.P181 A/c opening form of Abdul Majeed Ex.P182 Pass book Ex.P182a Relevant entry Ex.P183 Ledger sheet Ex.P184 Counterfoil pay-in slip Ex.P184a Seal with signature of A3 and initial of A1 Ex.P185 Complaint of depositor Ex.P186 A/c opening form of K.Neelappa Ex.P187 Pass book Ex.P187a Relevant entry Ex.P188 Ledger sheet Ex.P189 Counterfoil pay-in slip Ex.P190 Complaint of depositor 266 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :


Ex.P191      Counterfoil pay-in slip
Ex.P191a     Seal with signature of A3
Ex.P192      Withdrawal form

Ex.P192a,b Signature and endorsement of A3 Ex.P193 Withdrawal form Ex.P193a Seal with signature of A1 Ex.P193b Seal with signature of A3 Ex.P194 Withdrawal form Ex.P194a Seal with signature of A1 Ex.P194b Seal with signature of A3 Ex.P194c Signature of A2 Ex.P195 Withdrawal form Ex.P195a Seal with signature of A1 Ex.P195b Seal with signature of A3 Ex.P195c Signature of A2 Ex.P196 Withdrawal form Ex.P196a Seal with signature of A1 Ex.P196b Seal with signature of A3 Ex.P196c Signature of A2 Ex.P196d Signature and endorsement of A3 Ex.P197 Withdrawal form Ex.P197a Seal with signature of A1 Ex.P197b Seal with signature of A3 Ex.P197c Initial of A3 Ex.P198 A/c opening form of Sunanda Ex.P199 Pass book Ex.P199a,b Relevant entries Ex.P200 Ledger sheet Ex.P200a,b Relevant entries Ex.P201 Counterfoil of pay-in slip Ex.P201a Seal with signature of A3 Ex.P202 Counterfoil of pay-in slip Ex.P202a Seal with signature of A3 Ex.P203 Withdrawal form Ex.P203a Seal with signature of A1 Ex.P203b Seal with signature of A3 Ex.P204 Withdrawal form Ex.P204a Seal with signature of A1 Ex.P204b Seal with signature of A3 Ex.P205 Complaint of depositor 267 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :


Ex.P206         A/c opening form of C.Siddaramaiah
Ex.P207         Pass
Ex.P208         Ledger sheet
Ex.P209         Counterfoil of pay-in slip
Ex.P209a        Seal with signature of A3
Ex.P210         Complaint of depositor
Ex.P211         Ledger form
Ex.P212         Counterfoil of pay-in slip
Ex.P212a        Seal with signature of A3 and A1
Ex.P213         Complaint of depositor
Ex.P214         A/c. opening form of Shivalingamma
Ex.P214a        Seal with signature of A1
Ex.P214b        Initial of A3
Ex.P215         Another opening form of Shivalingamma
Ex.P215a        Signature and endorsement of A1
Ex.P216         Pass book
Ex.P217         Ledger sheet

Ex.P217a to d Relevant entries Ex.P218 Withdrawal form Ex.P218a Signature and endorsement of A1 Ex.P218b Initial of A2 Ex.P219 Withdrawal form Ex.P219a Seal with signature of Sujatha Ex.P220 Withdrawal form Ex.P220a Signature and endorsement of A1 Ex.P220b Seal and signature of A2 Ex.P221 Withdrawal form Ex.P222 Withdrawal form Ex.P222a Signature of A1 Ex.P222b Signature of A2 with seal Ex.P223 Withdrawal form Ex.P224 Withdrawal form Ex.P225 Withdrawal form Ex.P225a Signature of A1 Ex.P226 Withdrawal form Ex.P226a Signature of A2 Ex.P227 Complaint of depositor Ex.P228 A/c opening form of Subbamma Ex.P229 Pass book Ex.P230 Ledger sheet 268 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :

Ex.P230a     Relevant entry
Ex.P231      Withdrawal form
Ex.P231a     Endorsement and signature of A1
Ex.P232      Complaint of depositor
Ex.P233      A/c opening form of Guruvaiah
Ex.P233a     Signature of A1
Ex.P234      Pass book

Ex.P234a,b Relevant entries Ex.P235 Ledger sheet Ex.P236 Counterfoil of pay-in slip Ex.P236a Initial of A1 Ex.P237 Counterfoil dated 23.12.1996 Ex.P237a Initial of A1 Ex.P238 Complaint of depositor Ex.P239 A/c opening form of Anusuya Ex.P239a Signature of P.W.19 Ex.P240 Pass book Ex.P240a Relevant entry Ex.P241 Ledger sheet Ex.P241a Relevant entry Ex.P242 Withdrawal form Ex.P242a Endorsement and Signature of A1 Ex.P242b Signature of A2 with seal Ex.P243 Complaint of depositor Ex.P243a Signature of P.W.19 Ex.P244 A/c opening form of M.Lingappa Ex.P244a Signature of P.W.34 Ex.P245 Pass book Ex.P246 Ledger sheet Ex.P246a Relevant entries Ex.P246b Relevant entries Ex.P247 Withdrawal form Ex.P247a Seal with signature of A1 Ex.P247b Signature of A2 Ex.P248 Withdrawal form Ex.P248a Signature of A1 Ex.P249 Withdrawal form Ex.P249a Signature and endorsement of A1 Ex.P249b Signature of A2 with seal Ex.P250 Withdrawal form 269 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :

Ex.P250a Signature and endorsement of A1 Ex.P250b Signature of A2 with seal Ex.P251 Complaint of depositor Ex.P252 Complaint of depositor Ex.P253 Complaint of depositor Ex.P254 Pass book of Murthappa Ex.P254a Relevant entry Ex.P254b Initial of A1 Ex.P255 Ledger sheet Ex.P256 Complaint of Rama Ex.P256a Signature of P.W.9 Ex.P257 A/c opening form of Rama Ex.P257a Initial of A1 Ex.P257b,c Signatures of P.W.9 Ex.P258 Ledger sheet Ex.P258a Relevant entry Ex.P259 Withdrawal form Ex.P259a Endorsement of A1 Ex.P259b Seal and initial of A3 Ex.P260 Pass book of Rama Ex.P261 Pass book of Rama Ex.P262 Complaint of P.Siddegowda Ex.P262a Signature of P.W.18 Ex.P263 Ledger sheet Ex.P263a Relevant entry Ex.P263b Relevant entry Ex.P264 Withdrawal form Ex.P264a Signature of P.W.3 Ex.P264b Seal and initial of A2 Ex.P265 Account opening form of Siddegowda.P Ex.P265a,b Signatures of A1 Ex.P265c Specimen signature of P.W.18 Ex.P266 Pass book of Siddegowda Ex.P267 Complaint of Shanthamma Ex.P267a Signature of P.W.4 Ex.P268 Ledger sheet of Shanthamma Ex.P268a Relevant entry Ex.P268b Relevant entry Ex.P269 Account opening form of Shanthamma Ex.P269a Signature of A1 270 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :


Ex.P269b       Signature of Ravikumar
Ex.P269c,d     Signatures of P.W.4
Ex.P270        Passbook of Shanthamma
Ex.P270a       Relevant entry
Ex.P271        Complaint of Munikrishnaiah
Ex.P271a       Signature of Narayanappa
Ex.P271b       Signature of P.W.17
Ex.P272        Ledger sheet of Munikrishnaiah
Ex.P273        Withdrawal form
Ex.P273a       Initial of A1
Ex.P273b       Initial of Jagadish
Ex.P274        Withdrawal form
Ex.P274a       Initial of A1
Ex.P274b       Initial of Srinivasaiah
Ex.P275        Pass book of Munikrishnaiah
Ex.P276        Account opening form of Munikrishnaiah
Ex.P276a,b     Initials of A1
Ex.P276c       Signature of P.W.17
Ex.P277        Complaint of Sowbhagya.P
Ex.P278        Account opening form of Sowbhagya
Ex.P278a       Signature of Manager
Ex.P278b       Initial of A3
Ex.P279        Ledger sheet of Sowbhagya

Ex.P279a,b,c Relevant entries Ex.P280 Withdrawal form Ex.P280a Initial of A1 Ex.P280b Initial of Srinivasaiah Ex.P281 Withdrawal form Ex.P281a Initial of A1 Ex.P281b Initial of Srinivasaiah Ex.P282 Withdrawal form Ex.P282a Initial of A1 Ex.P282b Initial of A2 Ex.P283 Complaint of Mohammed Rafiulla Ex.P284 Pass book of Mohammed Rafiulla Ex.P284a,b Relevant entries Ex.P285 Complaint of K.N.Vijendra Ex.P286 Account opening form of Vijendra Ex.P286a Signature of A2 Ex.P286b Initial of Ravikumar 271 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :

Ex.P287         Ledger sheet
Ex.P287a,b      Relevant entries
Ex.P288         Withdrawal form
Ex.P288a        Initial of A1
Ex.P288b        Initial of A2
Ex.P289         Withdrawal form
Ex.P289a        Initial of A1
Ex.P289b        Initial of A2
Ex.P290         Pass book of K.N.Vijendra
Ex.P291         Complaint of Byrappa
Ex.P292         Account opening form of Byrappa
Ex.P293         Ledger sheet of Byrappa
Ex.P294         Pass book of Byrappa
Ex.P294a        Relevant entry
Ex.P295         Complaint of Saroja
Ex.P296         Account opening form of Saroja
Ex.P296a        Signature of P.W.3
Ex.P297         Ledger sheet of Saroja

Ex.P297a to d Relevant entries Ex.P298 Counterfoil Ex.P298a Initial of A1 Ex.P298b Initial of A3 Ex.P299 Counterfoil Ex.P299a Initial of A1 Ex.P300 Counterfoil Ex.P300a Initial of A1 Ex.P301 Withdrawal form Ex.P301a Initial of A1 Ex.P301b Initial of A2 Ex.P302 Withdrawal form Ex.P302a Initial of A1 Ex.P302b Initial of A2 Ex.P303 Withdrawal form Ex.P303a Initial of A1 Ex.P303b Initial of A2 Ex.P304 Withdrawal form Ex.P304a Initial of A1 Ex.P304b Initial of A2 Ex.P305 Withdrawal form Ex.P305a Initial of A1 272 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :

Ex.P305b        Initial of A2
Ex.P306         Pass book of Saroja

Ex.P306a to c Relevant entries Ex.P307 Complaint of A.Prakash Ex.P307a Signature of P.W.35 Ex.P308 Account opening form o f A.Prakash Ex.P308a Signature of Manager Ex.P308b Signature of P.W.35 Ex.P309 Ledger sheet Ex.P309a Relevant entry Ex.P310 Withdrawal form Ex.P310a Initial of A1 Ex.P310b Initial of A2 Ex.P311 Pass book of A.Prakash Ex.P312 Complaint of Puttagowramma Ex.P312a Signature of P.W.36 Ex.P313 Account opening form of Puttagowramma Ex.P313a Signature of A1 Ex.P313b Initial of A1 Ex.P313c Signature of P.W.36 Ex.P314 Ledger sheet of Puttagowramma Ex.P314a Relevant entry Ex.P315 Withdrawal form Ex.P315a Initial of A1 Ex.P315b Initial of A2 Ex.P316 Pass book of Puttagowramma Ex.P317 Complaint of Syed Ataulla Ex.P318 Withdrawal form Ex.P318a Signature of A1 Ex.P318b Initial of A2 Ex.P319 Withdrawal form Ex.P319a Signature of A1 Ex.P319b Initial of A2 Ex.P320 Withdrawal form Ex.P320a Signature of A1 Ex.P320b Initial of A2 Ex.P321 Withdrawal form Ex.P321a Signature of A1 Ex.P321b Initial of A2 Ex.P322 Ledger sheet 273 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :

Ex.P322a Relevant four entries Ex.P322b Four initials of A1 Ex.P323 Pass book of Syed Ataulla Ex.P324 Complaint of Nagarathnamma.B Ex.P324a Signature of P.W.32 Ex.P325 Account opening form Ex.P325a Signature of P.W.32 Ex.P326 Ledger sheet Ex.P326a Relevant entry Ex.P326b Signature of A1 Ex.P327 Credit challan Ex.P327a Signature of A2 Ex.P328 Withdrawal form Ex.P328a Signature of A1 Ex.P328b Initial of A2 Ex.P328c Signature of P.W.32 Ex.P329 Withdrawal form Ex.P329a Signature of A1 Ex.P329b Initial of A2 Ex.P330 Complaint of S.Venkataiah Ex.P331 Ledger sheet Ex.P331a Relevant entry Ex.P331b Initial of A1 Ex.P332 Withdrawal form Ex.P332a Signature of A1 Ex.P332b Initial of A2 Ex.P333 Withdrawal form Ex.P333a Signature of A1 Ex.P333b Initial of A2 Ex.P334 Pass book of S.Venkataiah Ex.P335 Complaint of M.K.Doraiswamy Ex.P336 Account opening form Ex.P337 Account opening form Ex.P337a Signature of P.W.37 Ex.P338 Ledger extract Ex.P339 Withdrawal form Ex.P339a Signature of A1 Ex.P339b Initial of A2 Ex.P340 Withdrawal form Ex.P340a Signature of A1 274 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :

Ex.P340b          Initial of A2
Ex.P341           Complaint of D.Thammaiah
Ex.P341a          LTM of P.W.5
Ex.P342           Account opening form
Ex.P342(a,b)      LTM of P.W.5
Ex.P343           Ledger sheet
Ex.P343a          Relevant entry
Ex.P344           Withdrawal form
Ex.P344a          Signature of A1
Ex.P345           Pass book
Ex.P345a          Initial of A1
Ex.P346           Complaint of S.Venkatappa
Ex.P347           Account opening form of A/c.43/7887
Ex.P348           Ledger sheet

Ex.P348(a to g) Relevant entries Ex.P349 Withdrawal form Ex.P349a Signature of A1 Ex.P349b Signature of A3 Ex.P350 Pass book Ex.P351 Withdrawal form Ex.P351a Signature of A1 Ex.P351b Initial of A3 Ex.P352 Withdrawal form Ex.P352a Signature of A1 Ex.P352b Initial of A3 Ex.P353 Withdrawal form Ex.P353a Signature of A1 Ex.P353b Initial of A3 Ex.P354 Withdrawal form Ex.P354a Signature of A1 Ex.P354b Initial of A2 Ex.P355 Withdrawal form Ex.P355a Signature of A1 Ex.P355b Initial of A3 Ex.P356 Withdrawal form Ex.P356a Signature of A1 Ex.P356b Initial of A3 Ex.P357 Withdrawal form Ex.P357a Signature of A1 Ex.P357b Initial of A3 275 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :

Ex.P358           Withdrawal form
Ex.P358a          Signature of A1
Ex.P358b          Initial of A3
Ex.P359           Pay-in slip
Ex.P359a          Initial of A3
Ex.P359b          Initial of Vijayalakshmi
Ex.P360           Pay-in slip
Ex.P361           Pay-in slip
Ex.P362           Pay-in slip
Ex.P363           Pay-in slip
Ex.P364           Complaint of Mayanna
Ex.P365           Account opening form
Ex.P366           Ledger sheet
Ex.P367           Counterfoil pay-in slip
Ex.P367a          Initial of A1
Ex.P368           Pass book
Ex.P368a          Relevant entry
Ex.P368b          Initial of A1
Ex.P369           Complaint of Gowramma
Ex.P370           Account opening form of A/c.19/3745
Ex.P371           Ledger sheet
Ex.P371a          Relevant entry
Ex.P372           Withdrawal form
Ex.P372a          Signature of A1
Ex.P373           Complaint of Cheluva
Ex.P374           Account opening form
Ex.P375           Ledger sheet

Ex.P375(a to f) Relevant entries Ex.P376 Withdrawal form Ex.P376a Initial of A1 Ex.P376b Initial of A3 Ex.P377 Pass book of Cheluva Ex.P377(a to f) Relevant entries Ex.P378 Withdrawal form Ex.P378a Initial of A1 Ex.P378b Initial of A2 Ex.P379 Withdrawal form Ex.P379a Initial of A1 Ex.P379b Initial of A2 Ex.P380 Withdrawal form 276 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :

Ex.P380a Initial of A1 Ex.P380b Initial of A2 Ex.P381 Withdrawal form Ex.P381a Initial of A1 Ex.P381b Initial of A2 Ex.P382 Withdrawal form Ex.P382a Initial of A1 Ex.P382b Initial of A2 Ex.P383 Withdrawal form Ex.P383a Initial of A1 Ex.P383b Initial of A2 Ex.P384 Withdrawal form Ex.P384a Initial of A1 Ex.P384b Initial of A2 Ex.P385 Letter dated 21.1.1997 Ex.P386 Account opening form of Guruvaiah Ex.P387 Voucher Ex.P387a Signature of A1 Ex.P388 Ledger sheet Ex.P388a Relevant entry with initial Ex.P389 Pass book Ex.P389a Relevant entry Ex.P389b Initial of A1 Ex.P390 Cheque Ex.P390a Initial of A1 Ex.P390b Initial of A2 Ex.P390c Signature of P.W.12 Ex.P390d Endorsement of A1 Ex.P391 Representation Ex.P391a Signature of P.W.33 Ex.P392 Account opening form of Rama Ex.P392a Signature of P.W.33 Ex.P393 Counterfoil challan Ex.P393a Signature of A1 Ex.P393b Initial of A2 Ex.P394 Ledger sheet Ex.P395 Representation dated 24.1.1997 Ex.P395a Signature of P.W.39 Ex.P396 Account opening form of Raju Ex.P397 Withdrawal form 277 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :

Ex.P397a      Signature of A1
Ex.P398       Ledger sheet
Ex.P398a      Relevant entry with initial of A1
Ex.P398b,c    Relevant entries
Ex.P399       Pass book
Ex.P400       Withdrawal Slip for Rs.20,000/-            dtd:
              17-08-1996

Ex.P400a, b Initial of A1 & A2 Ex.P401 Voucher for Rs.15,000/-

Ex.P401a      Initial of A1
Ex.P401b      Initial of A2
Ex.P402       Representation of Sri. Chikka Venkataiah    PW
              38
Ex.P402a      Verification of Signature of PW 38
Ex.P403       Challan       Counterfoil      for   Rs.6,000/-
              dtd: 25-10-1996
Ex.P403a      Initial of A1
Ex.P403b      Initial of A2
Ex.P404       Ledger Sheet
Ex.P405       Bank Pass Book
Ex.P405a      Relevant Entry
Ex.P406       Letter dtd: 25-01-1996 of B. Puttaswamy PW25
              dtd: 04-09-1996
Ex.P407       Counterfoil challan of SB Account 49
Ex.P407a      Initial of A1
Ex.P408       Bank Pass Book
Ex.P408a      Relevant Entry and Initial of A1
Ex.P408b      Six Entries
Ex.P409       Representation        of      Sri.   Chandraiah

dtd:27-01-1997 A/c No. 19/3658 Ex.P410 Account Opening Form of Sri. Chandraiah Ex.P411 Counterfoil Challan Ex.P411a Initial of A1 Ex.P411b Initial of A2 Ex.P412 Ledger Sheet Ex.P413 Bank Pass Book Ex.P413a Relevant Entry dtd: 18-12-1996 Ex.P413b Relevant Entry Ex.P414 Letter dtd: 21-01-1997 278 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :

Ex.P415 Copy of the Ledger sheet of SB A/c No. SIB 3/558 of M. Mohd. Sanaulla Ex.P415a Relevant Entry Ex.P415ab Initial of Accused No. 3 Ex.P415b Relevant Entry with authentication Ex.P415c Corresponding Entry in the Ledger Sheet Ex.P415d -"-

Ex.P415e     Relevant Entry with authentication
Ex.P415f          -"-
Ex.P415g          -"-
Ex.P415h          -"-
Ex.P415i          -"-
Ex.P415j          -"-

Ex.P416      Withdrawal Slip dtd: 05-09-1995
Ex.P416a     Initial of A3
Ex.P417      Bank Pass Book of SB A/c No. SIB 3/558 of M.
             Mohd. Sanaulla
Ex.P417a     Relevant Entry and Initials of A1
Ex.P418      Withdrawal      Slip  dtd:     26-12-1995 for
             Rs.15,000/-
Ex.P418a     Initial of A1
Ex.P418b     Signature of A2
Ex.P419      Pay-in-slip
Ex.P419a     Initial of A1
Ex.P419b     Signature of A3
Ex.P420      Withdrawal slip dtd: 17-08-1995
Ex.P420a     Initial of A1
Ex.P420b     Initial of A2
Ex.P421      Withdrawal Slip dtd: 18-08-1995
Ex.P421a     Initial of A2
Ex.P421b     Signature of PW3
Ex.P422      Withdrawal      Slip  dtd:     15-12-1995 for
             Rs.12,000/-
Ex.P422a     Initial of A1
Ex.P422b     Initial of Govindaraj
Ex.P423      Withdrawal slip dtd:28-08-1995

Ex.P423a,b Initial of A1 and A2 279 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :


Ex.P424         Withdrawal Slip dtd: 12-09-1996
Ex.P424a        Initial of A1
Ex.P424b        Initial of A2
Ex.P425         Withdrawal Slip dtd: 26-08-1996
Ex.P425a        Initial of A1
Ex.P425b        Initial of A2
Ex.P426         Withdrawal Slip dtd: 01-06-1996
Ex.P426a        Initial of A1
Ex.P426b        Initial of A2
Ex.P427         Withdrawal Slip dtd: 22-03-1996
Ex.P427a        Initial of A1
Ex.P427b        Initial of A2
Ex.P428         Withdrawal Slip dtd: 21-03-1996
Ex.P428a        Initial of A1
Ex.P428b        Initial of A20
Ex.P429         Withdrawal Slip dtd: 19-08-1996
Ex.P429a        Initial of A1
Ex.P429b        Initial of A2
Ex.P430         Withdrawal Slip dtd: 13-12-1996
Ex.P430a        Initial of A1
Ex.P430b        Initial of A2
Ex.P431         Representation of Sri. Chikka Venkataiah
Ex.P432         Account Opening Form SB A/c. No. 475 of Sri.
                Chikka Venkataiah
Ex.P432a        Signature of PW44
Ex.P433         Counterfoil     of     Pay-in-slip   of  Sri.
                Chikka Venkataiah
Ex.P434         Ledger sheet of SB A/c No. 475 of
                Sri. Chikka Venkataiah
Ex.P435         Bank Pass Book of SB A/c No. 475 of
                Sri. Chikka Venkataiah
Ex.P435a        Relevant Entry
Ex.P436         Letter dtd: 24-01-1997
Ex.P436a        Signature of PW6
Ex.P437         Account Opening Form of SB A/c No.
Ex.P437a        Signature of A1

Ex.P437b to d Signature of PW6 280 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :

Ex.P438          Bank Pass Book
Ex.P438a         Signature of A1
Ex.P438b         Relevant Entry with Initial of A1
Ex.P438c            -"-
Ex.P439          Pay-in-slip
Ex.P439a         Signature of PW6
Ex.P440          Letter dtd: 25-03-1997 Representation of
                 Sri. Huchegowda
Ex.P440a         Signature of PW7
Ex.P441          Account opening form of Sri. Huchegowda dtd:
                 28-05-1993
Ex.P441a,b       Signature of PW7
Ex.P442          Ledger Sheet
Ex.P442a         Relevant Entry with Initials
Ex.P443          Withdrawal Slip dtd: 25-04-1994
Ex.P443a         Initial of A1
Ex.P443b         Initial of A2
Ex.P444          Bank Pass Book
Ex.P444a         Relevant Entry with Initial of A1
Ex.P445          Account opening form of Sri. Guru
Ex.P446          Ledger Sheet of Sri. Guru
Ex.P446a,f       Relevant Entries made by A1
Ex.P447          Account opening form of Smt.K. Pushpalatha
Ex.P448          Bank Pass Book of Smt. Pushpalatha
Ex.P449          Ledger sheet of Smt. Pushpalatha
Ex.P449a         Relevant Entry
Ex.P449b         Debit Entries

Ex.P450 to 453 Withdrawal slips Ex.P450ato453a Signature of A1 Ex.P450bto453b Signature of A2 Ex.P450cto453c Initials of PW41 Ex.P454 Letter dtd: 18-02-1997 Ex.P455 Account opening form of Sri. Mohammed Shafiulla Ex.P455a Signature of A1 Ex.P456 Ledger sheet of Sri. Mohammed Shafiulla Ex.P456a to f Relevant Entries Ex.P456g to i -"-

281 : Spl.C.C.Nos.13/00, 14/00,

15/00, 16/00 & 17/00 :

Ex.P457 Bank Pas Book of Sri. Mohammed Shafiulla Ex.P458 to 460 Three withdrawal slips Ex.P458ato460a Signature of A1 Ex.P458bto460b Signature of A2 Ex.P461 Pay-in-slip dtd: 23-03-1996 Ex.P461a Signature of A2 Ex.P461b Signature of Smt. Vijayalakshmi Ex.P462 Pay-in-slip dtd: 20-07-1996 Ex.P462a Signature of A2 Ex.P462b Signature of Smt. Vijayalakshmi Ex.P463 Pay-in-slip dtd: 30-07-1996 Ex.P463a Signature of A1 Ex.P464 Letter dtd: 21-01-1997 Ex.P465 Letter dtd: 29-01-1997 Ex.P466 SB A/c Opening form of Sri. Anwar Sheriff Ex.P467 Ledger sheet of Sri. Anwar Sheriff Ex.P467a Relevant Entry Ex.P467b Initial of A1 Ex.P467c Relevant Entry Ex.P467d Initial of A1 Ex.P467e Relevant Entry Ex.P467f Initial of A1 Ex.P467g Relevant Entry Ex.P467h Initial of A1 Ex.P467j Relevant Entry Ex.P467k Initial of A1 Ex.P467l Relevant Entry Ex.P467m Initial of A1 Ex.P467n Relevant Entry Ex.P467o Initial of A1 Ex.P467p Relevant Entry Ex.P467q Initial of A1 Ex.P467r Relevant Entry Ex.P467s Initial of A1 Ex.P467t Relevant Entry Ex.P467u Initial of A1 Ex.P467v Relevant Entry Ex.P467w Initial of A1 Ex.P467x Relevant Entry Ex.P467y Initial of A1 282 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :

Ex.P467z      Relevant Entry
Ex.P467a-1    Initial of A1
Ex.P467a-2    Relevant Entry
Ex.P467a-3    Initial of A1
Ex.P467a-4    Relevant Entry
Ex.P467a-5    Initial of A1
Ex.P467a-6    Relevant Entry
Ex.P467a-7    Initial of A1
Ex.P467a-8    Relevant Entry
Ex.P467a-9    Initial of A1

Ex.P467a-10 Relevant Entry Ex.P467a-11 Initial of A1 Ex.P467a-12 Relevant Entry Ex.P468 Withdrawal slip dtd: 17-09-1996 for Rs.15,000/-

Ex.P468a      Initial of A1
Ex.P468b      Initial of A2
Ex.P469       Bank Pass Book of Sri. Anwar Sheriff
Ex.P470       Withdrawal slip of Sri. Anwar Sheriff dtd: 24-
              10-1996 for Rs.19,000/-
Ex.P470a      Signature of A1
Ex.P470b      Initial of A2
Ex.P471       Withdrawal     slip  dtd:    13-12-1996     for
              Rs.15,000/-
Ex.P471a      Initial of A1
Ex.P471b      Initial of A2
Ex.P472       Withdrawal     slip  dtd:    28-06-1996     for
              Rs.2,000/-
Ex.P472a      Initial of A1
Ex.P472b      Initial of A2
Ex.P473       Withdrawal     slip  dtd:    12-07-1996     for
              Rs.12,000/-
Ex.P473a      Initial of A1
Ex.P473b      Initial of A2
Ex.P474       Withdrawal     slip  dtd:    05-03-1996     for
              Rs.10,000/-
Ex.P474a      Initial of A1
                        283          : Spl.C.C.Nos.13/00, 14/00,
                                          15/00, 16/00 & 17/00 :

Ex.P475    Withdrawal     slip   dtd:   16-08-1996     for
           Rs.15,000/-
Ex.P475a   Initial of A1
Ex.P475b   Initial of A2
Ex.P476    Withdrawal slip dtd: 11-06-1996 for Rs.5,000/-
           Initial of A1
Ex.P476a   Initial of A2
Ex.P476b
Ex.P477    Withdrawal     slip   dtd:   12-06-1996     for
           Rs.20,000/-
Ex.P477a   Initial of A1
Ex.P477b   Initial of A2
Ex.P478    Withdrawal slip dtd: 19-06-1996 for Rs.5,000/-
           Initial of A1
Ex.P478a   Initial of A2
Ex.P478b
Ex.P479    Withdrawal slip dtd: 16-04-1996 for Rs.5,000/-
           Initial of A1
Ex.P479a   Initial of A2
Ex.P479b
Ex.P480    Withdrawal     slip   dtd:   07-05-1996     for
           Rs.12,000/-
Ex.P480a   Initial of A1
Ex.P480b   Initial of A2
Ex.P481    Withdrawal slip dtd: 08-05-1996 for Rs.5,000/-
           Initial of A1
Ex.P481a   Initial of A2
Ex.P481b
Ex.P482    Withdrawal     slip   dtd:   01-03-1996     for
           Rs.10,000/-
Ex.P482a   Initial of A1
Ex.P482b   Initial of A2
Ex.P483    Withdrawal slip dtd: 02-03-1996 for Rs.1,000/-
           Initial of A1
Ex.P483a   Initial of A2
Ex.P483b
                        284          : Spl.C.C.Nos.13/00, 14/00,
                                          15/00, 16/00 & 17/00 :

Ex.P484    Withdrawal Slip dtd: 06-03-1996 for Rs.9,000/-
           Initial of A1
Ex.P484a   Initial of A2
Ex.P484b
Ex.P485    Withdrawal    Slip    dtd:   11-01-1997     for
           Rs.20,000/-
Ex.P485a   Initial of A1
Ex.P485b   Initial of A2
Ex.P486    Withdrawal Slip dtd: 27-03-1996 for Rs.4,000/-
           Initial of A1
Ex.P486a   Initial of A2
Ex.P486b
Ex.P487    Cashier's Scroll Register from 02-11-1993               to
           07-04-1994
Ex.P488    Cashier's     Scroll from     12-09-1995                to
           13-11-1995
Ex.P489    Cashier's     Scroll from     14-11-1995                to
           17-01-1996
Ex.P489a   Relevant Entry
Ex.P490    Cashier's     Scroll from     18-01-1996                to
           16-03-1996
Ex.P490a   Relevant Entry at Page No. 150
Ex.P490b   Relevant Entry at Page No. 138
Ex.P490c   Initial of A3
Ex.P490d   Relevant Entry at Page No. 143
Ex.P490e   Initial of A2
Ex.P490f   Relevant Entry at Page No. 156
Ex.P490g   Initial of A2
Ex.P491    Cashier's     Scroll   from   18-03-1996                to
           14-05-1996
Ex.P491a   Relevant Entry at Page No. 104
Ex.P491b   Initial of A2 at Page No. 106
Ex.P491c   Relevant Entry at Page No. 170
Ex.P491d   Initial of A2
Ex.P491e   Relevant Entry at Page No. 175
Ex.P491f   Relevant Entry at Page No. 28
Ex.P491g   Initial of A2
                         285         : Spl.C.C.Nos.13/00, 14/00,
                                          15/00, 16/00 & 17/00 :

Ex.P492    Cashier's scroll book from 15.5.96 to 24.8.96

Ex.P492a Relevant entry at page No.172 Ex.P492b Initial of A-2 Ex.P492c Relevant entry at Page No.100 Ex.P492d Relevant entry at Page No.106 Ex.P492e Signature of A-2 Ex.P493 Cashier's payment scroll book from 15.5.96 to 31.7.96 Ex.P493a Relevant entry at page No.41 Ex.P493b Relevant entry at page No.112 Ex.P493c Initials of A-2 Ex.P493d Relevant entry at page No.14 Ex.P494 Cashier's payment day book from 4.11.96 to 21.1.97 Ex.P494a Relevant entry at page No.99 Ex.P494b Relevant entry at page No.169 Ex.P494c Initial of A-2 Ex.P495 Assistant Head Cashier's payment scroll register from 30.8.96 to 16.1.97 Ex.P496 Cashier's scroll book from 31.3.94 to 2.11.96 Ex.P496a Relevant entry at page No.91 Ex.P496b Initial of A-2 Ex.P496c Relevant entry at Page No.172 Ex.P497 Teller payment scroll from 29.3.95 to 25.5.95 Ex.P498 Assistant's Scroll Register from 6.5.93 to 3.12.93 Ex.P499 Assistant's Scroll Register from 9.2.95 to 18.5.95 Ex.P500 Assistant's Scroll Register from 7.8.95 to 27.10.95 Ex.P500a Relevant entry at page No.112 Ex.P501 Assistant's Scroll Register from 28.10.95 to 14.11.96 Ex.P501a Relevant entry 286 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :


Ex.P502          Assistant's Scroll Register from     16.1.96 to
                 18.4.96
Ex.P502a         Relevant entry at page No.116
Ex.P502b               -"-         page No.193
Ex.P502c               -"-         page No.105
Ex.P502d               -"-         page No.110
Ex.P502e               -"-         page No.119
Ex.P503          Assistant's Scroll Register from       3.4.96         to
                 10.7.96
Ex.P503a         Relevant entry at page No.
Ex.P503b                -"-        page No.129
Ex.P503c                -"-        page No.133
Ex.P503d                -"-        page No.51
Ex.P503e                -"-        page No.54
Ex.P503f         Initials of A-1
Ex.P504          Assistant's Scroll Register from     11.7.96 to
                 14.9.96
Ex.P504a         Relevant entry at page No.11

Ex.P504b, 504c Initials of A-1 Ex.P504d Relevant entry Ex.P505 Assistant's Scroll Register from 17.9.96 to 5.12.96 Ex.P505a Relevant entry Ex.P505b Initial of A-1 Ex.P505c Relevant entry Ex.P505d Relevant entry Ex.P506 Assistant's Scroll Register from 17.10.96 to 16.11.97 Ex.P506a Relevant entry Ex.P507 Assistant's Scroll Register from 4.12.93 to 5.4.94 Ex.P508 Assistant's Scroll Register from 19.3.94 to 14.7.94 Ex.P509 Account opening form of Dr.K.R.Muniraja Ex.P509a to c Signature of Dr.Muniraju Ex.P509d Endorsement sent with signature Ex.P509e Endorsement 287 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :

Ex.P510 Ledger Sheet - 13 sheets Ex.P510a Relevant entry Ex.P510b Relevant entry at 27.9.96 Ex.P510c Relevant entry at 8.7.96 Ex.P510d Relevant entry at 12.9.96 Ex.P510e Relevant entry at 7.12.96 Ex.P510f Relevant entry at 9.12.96 Ex.P510g Relevant entry at 10.12.96 Ex.P510h Relevant entry at 12.12.96 Ex.P510j Relevant entry at 16.12.96 Ex.P510k Relevant entry at 18.12.96 Ex.P510l Relevant entry at 21.12.96 Ex.P510m Relevant entry at 27.12.96 Ex.P510n Relevant entry at 1.1.97 Ex.P510o Relevant entry at 7.1.97 Ex.P511 Bank Pass Book Ex.P511a Relevant entry at 9.5.94 Ex.P511b -"- 7.1.96 Ex.P511c -"- 30.1.96 Ex.P511d -"- 15.5.96 Ex.P511e -"- 1.7.96 Ex.P511f -"- 1.7.96 Ex.P511g -"- 3.8.96 Ex.P511h -"- 9.8.96 Ex.P511i -"- 4.10.96 Ex.P512 Pay-in-Slip Ex.P512a Initial of A-1 Ex.P513 Pay-in-Slip Ex.P513a Initial of A-1 Ex.P514 Pay-in-Slip Ex.P514a Initial of A-1 Ex.P514b Initial of A-2 Ex.P515 Letter dt.24.1.97 Ex.P515a Signature of PW8 Ex.P516 Letter dt.28.1.97 Ex.P517 Challan (counterseal) Ex.P517a Initial of A-1 Ex.P518 Cashier Scroll from 20.2.96 to 30.5.96 288 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :

Ex.P519 F.D. Account Opening Form Ex.P519a to c Signature of Smt. Shantha Ex.P519d Signature of A1 Ex.P520 Bank Pass Book Ex.P521 Ledger Sheet Ex.P521a Relevant Entry Ex.P521b,c Initial of A1 Ex.P522 Letter dated 23-10-1997 Ex.P522a Signature of Smt. Shantha Ex.P523 Withdrawal Slip dtd:6-1-1996 for Rs.20,000/-

Initial of A1 Ex.P523a Signature of PW 21 Ex.P523b Ex.P524 Withdrawal Slip dtd: 18-09-1995 Ex.P525 Pay-in-slip dtd: 21-07-1995 Ex.P525a Signature of Cashier Sri. Krishna Ex.P526 Pay-in-slip dtd: 02-02-1996 Ex.P526a Signature of Sri. Govindaraju Ex.P526b Signature of Smt. Vijayalakshmi Ex.P527 Accountant Cash Scroll Ex.P527a Relevant Entry Page 164 dtd: 02-02-1996 at Sl.

                No. 13
Ex.P528         Xerox Copy of Pay-in-slip dtd:21-05-1996
Ex.P529         Withdrawal Slip dtd: 09-12-1996
Ex.P529a        Signature of Smt. Vijayalakshmi
Ex.P529b        Initial of A2
Ex.P529c        Writings of A2
Ex.P530         Withdrawal Slip dtd: 01-01-1997
Ex.P530a        Initial of A1
Ex.P531         Pay-in-slip dtd: 02-12-1996
Ex.P531a        Initial of Sri. Sujatha
Ex.P531b        Initial of Sri. Jagadish
Ex.P531c        Writings of A1
Ex.P532         Pay-in-slip dtd: 26-12-1996
Ex.P532a        Initial of Sri. Sujatha
Ex.P532b        Initial of Jagadish
Ex.P532c        Writings of A1
Ex.P533         Counterfoil         of    Pay-in-slip             dtd:
                22-05-1996
                           289        : Spl.C.C.Nos.13/00, 14/00,
                                           15/00, 16/00 & 17/00 :

Ex.P533(a) Writings & Initial A1 Ex.P534 Counterfoil of Pay-in-slip dtd:

             02-12-1996
Ex.P534a     Initial of A1
Ex.P534b     Writings & Initial of A3
Ex.P535      Xerox copy of Account Opening Form of Sri.
             Kempaiah
Ex.P536      Withdrawal Slip
Ex.P536a     Initial of A1
Ex.P536b     Initial of Sri. Govindaraju
Ex.P537      Withdrawal Slip dtd: 24-06-1996
Ex.P537a     Initial and Writings of A1
Ex.P537b     Initial of A2
Ex.P538      Withdrawal Slip dtd: 15-08-1993
Ex.P538a     Initial of A1
Ex.P539      Withdrawal slip dtd: 18-08-1993
Ex.P539a     Initial of A1
Ex.P539b     Signature of Smt. Nagarathna
Ex.P540      Withdrawal Slip dtd: 30-08-1993
Ex.P540a     Signature of Smt. Sumathi
Ex.P541      Withdrawal Slip dtd: 10-09-1993
Ex.P541a     Initial of A1
Ex.P542      Withdrawal slip dtd: 17-09-1993
Ex.P542a     Initial of A1
Ex.P542b     Initial of A3
Ex.P543      Withdrawal Slip dtd: 27-09-1993
Ex.P543a     Initial of A1
Ex.P544      Withdrawal Slip dtd: 16-12-1993
Ex.P544a     Initial of A1
Ex.P545      Withdrawal Slip dtd: 08-06-1996
Ex.P545a     Initial of A1
Ex.P546      Counterfoil of Pay-in-slip
Ex.P546a     Initial and writings of A1
Ex.P546b     Initial of A2
Ex.P547      Counterfoil of pay-in-slip
Ex.P547a     Initial and writings of A1
Ex.P548      Leave Letter
Ex.P548a     Signature and writings of A3
                              290        : Spl.C.C.Nos.13/00, 14/00,
                                              15/00, 16/00 & 17/00 :

Ex.P549 to 552 Leave Letter of A3 dtd:19-08-1999, 23-04- 1992, 29-07-1994, 30-01-1990. Ex.P549a to 552a Writings and Signature of A3 Ex.P553 Letter dtd: 30-06-1997 of A1 Ex.P553a Signature and writings of A1 Ex.P554 to 558 Leave Letter of A1 dtd: 18-06-1993, 29-07- 1994, 19-10-1991, 04-10-1991, 10-12-1991 Ex.P554a to 558a Writings and signature of A1 Ex.P559 Counterfoil of Challan Ex.P560 Letter of A2 dtd: 21-01-1997 (Confession Statement) Ex.P560a Signature of A2 Ex.P560b Signature of PW11 Ex.P560c Signature of Sri. Lokesh Ex.P561 Letter dtd: 27-06-1997, 20-10-1997 Ex.P561a Signature of Sri. Shivaprasad Ex.P562 Xerox copy of list of Account Holders Ex.P563 Xerox copy of list of Account Holders Ex.P564 Investigation Report of PW10 Ex.P564a Signature of PW10 Ex.P5641 to 11 Annexure to Ex.P.564 Ex.P565 Bank Pass book of Sri. H.Ashok PW42 Ex.P566 Complaint of Sri.H.Ashok dtd: 28-01-1997 Ex.P566a Signature of PW42 Ex.P567 Account opening form of Sri. H.Ashok Ex.P567a Signature of Sri. H.Ashok Ex.P568 Statement U/s.161 CRPCof PW43 (CW49) Ex.P569 Complaint dtd: 19-20/05/1997 Ex.P570 F.I.R.

Ex.P570a Signature of PW49 Ex.P571 Handing over Memo dtd: 13-06-1997 Ex.P571a Signature of PW49 Ex.P572 Specimen Signature and Handwriting by Accused No.2 Ex.P572a Signature of PW53 Ex.P573 Specimen Signature and Handwriting of Accused No. 1 Ex.P573a Signature of PW53 291 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :

Ex.P574 Seizure Memo Ex.P574a Signature of PW49 Ex.P575 Sale Deed dtd: 07-01-1995 Ex.P576 Handing over Memo dtd: 10-11-1997 Ex.P576a Signature of PW49 Ex.P577 Seizure Memo Ex.P577a Signature of PW49 Ex.P578 Seizure Memo Ex.P578a Signature of PW49 Ex.P579 Counterfoil of Challan Ex.P580 Seizure Memo Ex.P581 Seizure Memo Ex.P582 Xerox Copy of the Cheque Ex.P583 Xerox copy of Cheque Return Memo Ex.P584 Receipt of Stamp Paper Ex.P585 Xerox copy of Cheque Ex.P586 Specimen writings of A1 Ex.P587 Specimen Signature of A3 Ex.P587a Signature of PW51 Ex.P588 Specimen writings of A1 Ex.P589 Specimen Signature of A3 Ex.P589a Signature of PW51 Ex.P589b Signature of PW52 Ex.P590 Opinion of G.E.Q.D. dtd: 28-03-2001 Ex.P590a Signature of PW50 Ex.P591 Xerox copy of letter dtd: 02-04-2001 Ex.P592 Reasons for opinion Ex.P592a Signature of PW50 of Sheet No.3 Ex.P593 Seal Impressions Sheets Ex.P594 Cashiers Receipt Day Book From 03-11-1994 to 29-09-1995 Ex.P595 Special Assistant Scroll (Cashier, Receipt, Day Book) From 22-11-1994 to 08-02-1995 Ex.P596 Cashier Receipt Day Book From 07-05-1994 to 01-08-1994 Ex.P597 Cashier Receipt Day Book From 24-11-1995 to 19-02-1996 Ex.P598 Cashier Receipt Day Book 292 : Spl.C.C.Nos.13/00, 14/00, 15/00, 16/00 & 17/00 :

From 24-08-1995 to 24-11-1995 Ex.P599 Cashier Receipt Day Book From 12-09-1995 to 16-01-1997 Bank Receipt-

Ex.P600 M-Scroll Register From 11-10-1995 to 15-11-1996 Ex.P601 Cashier Receipt Day Book (Head Scroll) From 31-05-1996 to 23-08-1996 Ex.P602 AHC Register Scroll From 21-11-1996 to 17-11-1997 Ex.P603 Assistant Cashier Receipt Day Book From 24-08-1996 to 20-11-1996 Ex.P604 Cashier Payment Day Book From 3.9.96 to 27-01-1997 Ex.P605 Attendance Register From 01-07-1995 to 31-07-1996

3) List of Mos. marked on behalf of Prosecution:-

- Nil -

4) List of witnesses examined on behalf of Defence side:-

- Nil -

5) List of Documents marked on behalf of Defence side:-

Ex.D1 - portion of marking in Ex.P-564(11) Investigation Report at page no.30 (R.K.TALIKOTI) XLVII Addl. CC & SJ & Spl. Judge For CBI Cases, Bangalore.

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