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10. It was submitted by Shri Ranjit Kumar, learned Solicitor General appearing for CBI that as the offences relate to different treasuries for different financial years, for different amounts running into several crores with the help of different fake allotment letters, supply orders, different falsification of books of accounts, different suppliers, Article 20(2) of Constitution of India is not attracted as the offences cannot be said to be the same. Similarly the provisions of section 300 Cr.PC are not attracted. They are different offences and transactions. Reliance has been placed upon section 212(2) of the Cr.PC so as to contend that the period of charge for offence of misappropriation shall not exceed one year. There has to be different trials for different periods. Reference has also been made to sections 219, 220 and 221 of Cr.PC. There is difference between the same kind and the same offence. In different treasuries, distinct offences have been committed though of same kind by different sets of accused persons. There have to be separate charges for distinct offences and, therefore separate trials are required to be held. Principle of issue estoppel would not arise as parties are different, duties were different for different times. Judgment of conviction has also been placed on record by CBI.

14. It was also urged by Shri Surendra Singh, learned senior counsel that as per prosecution itself, there was a single conspiracy that started in the year 1988 and continued till 1996. The result of investigation in RC 20(A)/96 and RC 64(A)/96 conclusively proves that there was a single conspiracy with respect to defalcation at various Treasuries. Once accused has been punished for the conspiracy for the period 1988 to 1996 he cannot be punished again for the same offence. Without much ado and more evidence, the trial of the accused for offence under section 120B IPC is barred by Article 20(2) and section 300 Cr.PC. It was also urged that there was a core group of 20 common accused in all the prosecutions i.e. nine politicians and eleven senior administrative officers who allegedly hatched the main conspiracy to siphon off the funds from treasuries earmarked for Animal Husbandry Department of erstwhile State of Bihar. The modus operandi employed by the conspirators was identical for all the treasuries and funds were siphoned off as and when an opportunity occurred. Since there is no evidence that separate conspiracies were hatched to defalcate the funds from different treasuries at different points of time second prosecution is not permissible. Reference has been made to Laloo Prasad @ Laloo Prasad Yadav v. State of Jharkhand (2002) 9 SCC 372 so as to contend that there was single general conspiracy, the offences of withdrawal of money from different treasuries including the treasuries of Chaibasa and Deogarh were merely offshoots of the main conspiracy as observed by this Court while granting bail to Lalu Prasad Yadav. Learned senior counsel has also relied upon decision in Mohd. Hussain Umar Kochra etc. v. K.S. Dalipsinghji & Anr. AIR 1970 SC 45, Srichand K. Khetwani v. The State of Maharashtra AIR 1967 SC 450; and S. Swamirathnam v. State of Madras AIR 1957 SC 340 so as to point out that the case of single general conspiracy is opposed to a number of separate conspiracies. Since there was a single conspiracy in the instant case, accused cannot be tried and punished for defalcations made in different periods separately. So far as treasury payment is concerned there is no evidence against Lalu Prasad Yadav. Besides, it is a case where there is no evidence against the accused.

15. It was submitted by Shri Adit S. Pujari, learned counsel appearing on behalf of Sajal Chakraborty, that the main case set up against the respondent is that he did not take any steps to find out the cause of heavy withdrawal of Rs.50.56 lakhs on a single day by co-accused Dr. B.N. Sharma. He was Deputy Commissioner, Chaibasa from September, 1992 to July, 1995. He did not exercise control to prevent misappropriation of Government funds from Chaibasa treasury. The formal charge is identical in RC Nos.51(A), 20(A) and 68(A). It was further alleged by the prosecution that the accused had developed a nexus with co-accused persons and had obtained from co- accused as a reward for services rendered – a laptop and two printers for himself. The accused Sajal Chakraborty was convicted by the trial court for certain offences under sections 409, 420, 465, 467, 468, 471, 477A IPC. His conviction has been ultimately set aside by the High Court of Jharkhand vide judgment and order dated 3.8.2012 in Criminal Appeal No.979 of 2009 in which it has been held that there was no mechanism with the Deputy Commissioner to check illegal withdrawal from treasury. Copy of allotment letter of funds to different departments was not sent to the petitioner. There was no other evidence direct or circumstantial to establish that the accused did certain acts for facilitating other accused to draw money illegally. There is no evidence of nexus or association vis a vis the other accused. No one had seen installation of laptop and computer in the residence of the accused and so the allegation of receiving the same was also discarded. Learned counsel has placed reliance upon T.T. Anthony v. State of Kerala (2001) 6 SCC 181, Amitbhai Anilchandra Shah v. C.B.I. (2013) 6 SCC 348. He has also referred to section 212 Cr.PC. FIR relating to Chaibasa is for same transactions though for different financial years but for the bar under section 212(2) Cr.PC, it would have constituted one offence, as such section 300(1) would apply. In similar circumstances in Emperor v. Jhabbar Mull Lakkar 1922 ILR 924, Sidh Nath Awasthi v. Emperor 1920 ILR 17, prosecution in subsequent cases had been quashed. Section 220(1) Cr.PC would apply to the present case. In fact series of acts formed the same transaction. Thus there cannot be subsequent trial. Ingredients of offence in all the 3 cases are the same as such there cannot be different trials. It was also submitted that the principle of issue estoppel is attracted. Same issues cannot be agitated afresh in the cases which are settled by prior litigation. The issue of estoppel stands merged in the principles of Autrefois acquit and Autrefois convict enshrined in Article 20(2) and section 300 Cr.PC.

Section 300 Cr.P.C. is extracted hereunder :

“Section 300. Person once convicted or acquitted not to be tried for same offence.--

(1)  A person who has once been tried by a Court of competent jurisdiction for an offence and convicted or acquitted of such offence shall, while such conviction or acquittal remains in force, not be liable to be tried again for the same offence, nor on the same facts for any other offence for which a different charge from the one made against him might have been made under sub-section (1) of section 221, or for which he might have been convicted under sub- section (2) thereof.