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payments and used for their self-purpose by making the criminal-
breach of trust. The said accused No's.1 & 2 in-furtherance of common-intention to misappropriate the funds of the said Apex Bank, forged the documents by showing the fake-entries as if the amounts have been withdrawn by the account-holders even though there was neither any instrument nor withdrawn the said amounts by the concerned account-holders. One Mohammed Samiulla (PW.1) having been appointed as Internal-Auditor to audit the books of the accounts of the said Apex Bank, West of Chord Road Branch, accordingly he has audited the same and submitted the first-interim-report (Ex.P.9) on 08.11.1991, in which he has detected 36 items of misappropriation during the period from 01.07.1991 to 31.08.1991, totally tantamounting to Rs.41,05,000/-, basing-on which the Managing Director of Karnataka State Co-operative Apex Bank Ltd., by name A. Sen Gupta (PW.18) directed the incumbent Manager of Apex Bank, West of Chord Road Branch, Bengaluru, by name Mayanna to lodge a complaint, in accordance with which the said Mayanna lodged a complaint in the Mahalakshmipuram police station on 09.11.1991 against the said accused No.1/appellant/Annegowda and the accused No.2/Jagannath at Cr.No.332/1991 for the offences punishable U/Secs.409, 468, 471 & 477(A) r/w Section 34 of IPC, for the alleged misappropriation of Rs.41,05,000/-.
22. It is the specific-contention of the complainant by way of his complaint that, the accused No's.1 & 2 being the Manager and Cashier, respectively, of the Apex Bank, West of Chord Road Branch, Bengaluru, have misappropriated the bank-amount to the extent of Rs.41,05,000/- by effecting the fake-entries, depicting the inflated-payments and used for their self-purpose by making the criminal-breach of trust. The said accused No's.1 & 2 in- furtherance of common-intention to misappropriate the funds of the said Apex Bank, forged the documents by showing the fake- entries as if the amounts have been withdrawn by the account- holders even though there was neither any instrument nor withdrawn the said amounts by the concerned account-holders. One Mohammed Samiulla (PW.1) having been appointed as Internal-Auditor to audit the books of the accounts of the said Apex Bank, West of Chord Road Branch, accordingly he has audited the same and submitted the first-interim-report (Ex.P.9) on 08.11.1991, in which he has detected 36 items of misappropriation during the period from 01.07.1991 to 31.08.1991, totally tantamounting to Rs.41,05,000/-, basing-on which the Managing Director of Karnataka State Co-operative Apex Bank Ltd., by name A. Sen Gupta (PW.18) directed the incumbent Manager of Apex Bank, West of Chord Road Branch, Bengaluru, by name Mayanna to lodge a complaint, in accordance with which the said Mayanna lodged a complaint in the Mahalakshmipuram police station on 09.11.1991 against the said accused No.1/appellant/Annegowda and the accused No.2/Jagannath at Cr.No.332/1991 for the offences punishable U/Secs.409, 468, 471 & 477(A) r/w Section 34 of IPC, for the alleged misappropriation of Rs.41,05,000/-.
23. To substantiate it's case, the prosecution has got examined the evidence of the witnesses, in all, as PWs.1 to 26, in which CW.1/Mohammed Samiulla is examined as PW.1, who is the Internal-Auditor having been appointed by the Managing Director of Apex Bank to inspect the accounts of Apex Bank, West of Chord Road Branch, Bengaluru; CW.4/Chikkana Gowda is examined as PW.2, who is the Asst. Manager of Janatha Co-operative Bank having the SB Account No.1155 with the Apex Bank, West of Chord Road Branch, Bengaluru; CW.5/M.Y.Doddamani is examined as PW.3, having the SB Account No.617 with the Apex Bank, West of Chord Road Branch, Bengaluru; CW.3/Kempegowda is examined as PW.4, who is the Manager of Citizen Co-operative Bank, having the SB Account No.108 with the Apex Bank, West of Chord Road Branch, Bengaluru; CW.6/G. Gopalakrishna is examined as PW.5, who is the Current Account Holder No.241 with the Apex Bank, West of Chord Road Branch, Bengaluru; CW.7/Srikanta L. Jattyan is examined as PW.6, who is the Secretary of Ananda Co-operative Bank, having SB Account No.3612 with the Apex Bank, West of Chord Branch, Bengaluru; CW.9/Sathish is examined as PW.7, who is having the SB Account No.1385 with the Apex Bank, West of Chord Road Branch, Bengaluru; CW.10/H. Ramaiah is examined as PW.8, who is having the SB Account No.4673; CW.15/Dr. Thimmegowda is examined as PW.9, who is having the SB Account No.5678 with the Apex Bank, West of Chord Road Branch, Bengaluru; CW.12/Harsha Kumar is examined as PW.10, who is the circumstantial-witness. having the SB Account No.669 in the name of his grand-father/Dr. B.M.Channabasappa with the Apex Bank, West of Chord Road Branch, Bengaluru; CW.14/G.S. Umesh is examined as PW.11, who is having joint SB Account No.4653 with his friend/Shankara Shetty with the Apex Bank, West of Chord Road Branch, Bengaluru; CW.19/C. Ramanna Gowda is examined as PW.12, who is the President of Kengal Credit Co-operative Society, having SB Account No.1705 with the Apex Bank, West of Chord Road Branch, Bengaluru; CW.26/S.V. Nagaraj is examined as PW.13 who is the circumstantial-witness; CW.18/Bapuji is examined as PW.14, who is having the SB Account No.448 with the Apex Bank, West of Chord Road Branch, Bengaluru; CW.21/Smt V. Radhamma is examined as PW.15 who is the wife of the accused No.1, having the SB Account No.4758 with the Apex Bank, West of Chord Road Branch, Bengaluru; CW.13/Puttaraja is examined as PW.16, who is having the SB Account No.2296 with the Apex Bank, West of Chord Road Branch, Bengaluru; CW.17/Rajagopal is examined as PW.17, who is having the SB Account No.4908 with the Apex Bank, West of Chord Road Branch, Bengaluru; CW.35/A. Sen Gupta is examined as PW.18, who is the Managing Director of Karnataka Co-operative Apex Bank; CW.20/Jagadish is examined as PW.19, who is having the SB Account No.5900;
42. The star and prime-witness of the prosecution is the PW.1 who is one Mohammed Samiulla having been appointed as Internal-Auditor to inspect and check the accounts of Apex Bank, West of Chord Road Branch, Bengaluru, by the PW.18/A. Sen Gupta, Managing Director of Apex Bank, has deposed in detail in- extenso with respect to he having audited the books of accounts of the said Apex Bank, West of Chord Road Branch, Bengaluru, and submitted the first-interim-report as per Ex.P.9 on 08.11.1991 by detecting 36 items of misappropriation during the period from 01.07.1991 to 31.08.1991, totally amounting to the tune of Rs.41,05,000/-, by detecting the same through his audit, and admittedly, the PWs.3, 5, 7 to 11, 14 to 17, 19 & 22 are the individual account-holders against whose cheques and withdrawal- forms, inflated-entries have been effected. Similarly, the officials of the banks and societies whose accounts are with the said Apex Bank, West of Chord Road Branch, Bengaluru, their account- numbers/cheques have been inflated and entries are effected in Ex.P.2 and therefore, the said officials have been duly examined as PWs.2, 4, 6 & 12, accordingly.