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From the deposition of PW-1 it also appeared that a complaint was made before the SDO, Katwa for non-receipt of the book grant amount by S.C./S.T. students and on the basis of that complaint an enquiry was conducted on the initiative of SDO, Katwa.

PW-1 deposed that Dilip Mondal, Inspector, Backward Classes Welfare conducted that enquiry and it was detected that six S.C./S.T. students of the said school did not receive the amount of the book grant and total amount involved was Rs.850/-. In his examination-in- chief, PW-1 specifically deposed that the said amount of Rs.850/- was misappropriated by the Head Master. The enquiry report was submitted before the Project Officer-cum-District Welfare Officer, Backward Classes welfare, Burdwan, by SDO, Katwa. He further deposed that on the basis of the said report he lodged complaint at Ketugram Police Station in writing against the accused/appellant. PW-1 identified his signature on the complaint and the complaint was marked as Exhibit-1. Exhibit-2 was the sanction order of granting a sum of Rs.8960/- in favour of the Sibloon, A.C.M. High School for the financial Year 2003-2004 towards the payment of book grant to the SC students issued by the PW-1. Exhibit-3 series were requisition forms for book grant sent by the Head Master of the school to the authority concerned for payment of book grants for six students which was received by PW-1 in course of official business. PW-1 was subjected to lengthy cross-examination. During his cross-examination the PW-1 expressed his ignorance regarding the procedure for withdrawal of book grant and the disbursement of the same to the students. In his cross-examination PW-1 admitted that there was an over- writing on the amount mentioned in the sanctioned order and there was no initial on the over-written portion. PW-1 also admitted in his cross-examination that the investigating officer did not seize the dispatch register from his office.

PW-11 was one of the teachers of Sibloon, A.C.M. High School. From his deposition it revealed that he had no personal knowledge about the alleged incident.

PW-12 deposed on the basis of what he had heard from others.

PW-13 Sri Dilip Kumar Mondal deposed that in the Year 2004 he was attached to the office of SDO, Katwa as Inspector B.C.W. and also in-charge of Inspector B.C.W. of Ketugram-II. From his examination-in-chief it came out that one student namely Jaydeb Patradhar submitted a complaint before the SDO, Katwa stating he was not allotted the money for book grant of SC/ST student. From his evidence it transpired that during enquiry said Joydeb Ptradhar made statement before him that he did not get any amount though it was shown that money was granted to him. During his cross examination he deposed that he did not send any written notice to the school authority or the Head Master before holding the enquiry as directed by the SDO. From his cross-examination it transpired that he took some documents of the school during enquiry and submitted the same to the SDO. He deposed further that he did not receive any document from the school on 24.08.2004 and on 26.08.2004. He called Head Master and he came along with the papers and handed over the same to him.

PW-15 was retired Inspector of Police. From his examination-in- chief it appeared that he did nothing regarding the investigation of the case.

PW-16 deposed that on August 30, 2004 he was posted at Katwa as chief Manager of SBI. From his deposition it came out that on that date an account was standing in the name of Sibloon A.C.M. High School being No.01100050258 and on that date Head Master Jitendra Nath Biswas deposited Rs.850/- in the said account. During his examination-in-chief the deposit slip was shown to the witness. This witness failed to identify the signature of the depositor. From his deposition it came out that the deposit slip in question was in the custody of the Bank and subsequently it was seized by the police. In his deposition he identified one letter dated August 30, 2004 addressed to him by the SDO, Katwa and on the basis of that letter the bank stopped all the transactions under the said account. That letter was marked as Exhibit-11 in the present case.

The alleged confessional statement was in the form of a letter addressed to SDO, Katwa, Sub-division, Katwa, Burdwan. From the alleged confessional statement it appeared that the amount of book grant was not disbursed to 4/5 candidates. It was stated in the said confessional statement that error committed due to oversight and the alleged maker of the confessional statement prayed mercy. During the examination of the accused/appellant under Section 313 of the Code of Criminal Procedure a specific question was put to him whether he made any confessional statement before PW-14. The appellant/accused replied that the alleged confessional statement was false. That means the accused subsequently retracted from the alleged confessional statement. Now the question comes as to whether retracted extra judicial confession can be the basis of the conviction. In various decisions it has been held that without independent corroboration retracted extra judicial confession is of little value. Moreso, it is the duty of the Court while placing reliance on the retracted confessional statement to see whether such statement was made voluntarily or not. In the instant case admittedly, the alleged confessional statement was not recorded by the Judicial Magistrate under Section 164 of the Code of Criminal Procedure. At the time of placing reliance on extra judicial confession court has to see the following aspects:-