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COMMON GROUNDS OF APPEAL

7. The main plank of argument on behalf of the appellants is that prosecution has failed to prove that the invoices which were presented by the contractors were forged and fabricated. There is absolutely no evidence to establish that by procurement of bitumen from source other than Public Sector Unit and its use in road construction, in any way compromised the quality of the road, thereby causing any wrongful loss to the State. In the absence of proof of wrongful loss, charge of cheating or forgery will not be made out because causing wrongful gain or wrongful loss, is an essential ingredient of the offence of cheating and forgery. At best, it will be a face of codal violation or irregularity, but will not rise to the level of criminality. SPECIFIC ARGUMENT ON BEHALF OF THE ENGINEERS, (SURENDAR PRASAD, VINDHYACHAL SINGH , ONKAR PRASAD GUPTA)

25. In order to address the first limb of argument that unless there is wrongful gain or loss no offence of fraud or forgery will be made out, it will be desirable to consider the law on the point. The Indian Penal Code has taken two sections to define forgery, Section 463 and 464. The former defines forgery as making of a false document with any intention enumerated therein, and the latter defines what the making of false document is. The one ingredient common to both is the element of fraud, so that whoever makes false document with intent to commit fraud or that fraud be committed, commits forgery.

36. The charge of using forged invoices from sources other than from which they were claimed and required to be issued is thus proved. Logically, when the bitumen was not purchased from the public sector undertaking as per the work agreement, it definitely caused loss to the public sector undertaking and. Even if the argument on behalf of the appellant, is accepted that loss has not been quantified and there was no evidence that procurement and use of bitumen from outside sources, compromised the quality of road construction, still the offence of forgery will be complete as wrongful loss is not a sine qua non to make out the offence. Once forged invoices are used for raising bills and payment is received with on it, offence of fraud and forgery is proved. Charge under Sections 468, 471 and 420 of the IPC is proved against the contractors.