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Showing contexts for: internal auditor in The State Of Karnataka vs N.C. Mallikarjunaiah on 30 January, 2017Matching Fragments
23. To substantiate it's case, the prosecution has got examined the evidence of the witnesses, in all, as PWs.1 to 7, in which CW.1 is examined as PW.1/D.E. Puttaraju, who was the Manager in Karnataka State Co-operative Apex Bank, West of Chord Branch, Bengaluru, during the year 1993; CW.2 is examined as PW.2/Mohammed Samiulla, who was working as internal-auditor for the period from 11.10.1990 to 30.06.1995 in the Apex Bank, West of Chord Road Branch, Bengaluru; CW.3 is examined as PW.3/Ramanna Gowda, who is the account-holder of the said Apex Bank, West of Chord Road Branch, Bengaluru; CW.10 is examined as PW.4/V. Shekar, who is the investigating- officer in respect of the initial-stage for the investigation; CWs.13 & 12 are examined as PW.5/E.A. Baig & PW.6/B.G. Kavatekar, respectively, who are the investigating-officers and submitted the charge-sheet, and CW.9 is examined as PW.7/Lakshminarayana, who is the Handwriting-Expert from FSL, Bengaluru, and thereby placed the reliance-on the documentations marked at Exs.P.1 to P.101, in which Ex.P.1 is the certified-copy of complaint, Ex.P.2 is the inspection-report, Ex.P.3 is the carbon-copy of clearing- settlement-sheet, Ex.P.4 is the transfer-credit-slip, Ex.P.5 is the long-book, Ex.P.6 is the transfer-debit-slip, Ex.P.7 is the bill- collection-register, ExP.8 is the transfer-debit-slip, Ex.P.9 is the general-ledger, Ex.P.10 is the attendance-register, Ex.P.11 is the carbon-copy of clearing-settlement-sheet, Ex.P.12 is the transfer- credit-slip, Ex.P.13 is the transfer-debit-slip, Ex.P.14 is the carbon-copy of clearing-settlement-sheet, Ex.P.15 is the transfer- credit-slip, Ex.P.16 is the ledger, Ex.P.17 is the cheque, Ex.P.18 is the account-ledger-sheet, Ex.P.19 is the carbon-copy of clearing- settlement-sheet, Ex.P.20 is the transfer-credit-slip, Ex.P.21 is the carbon-copy of clearing-settlement-sheet, Ex.P.22 is the transfer- credit-slip, Ex.P.23 is the carbon-copy of clearing-settlement-sheet, Ex.P.24 is the transfer-credit-slip, Ex.P.25 is the transfer-debit- slip, Ex.P.26 is the bill-collection-register, Ex.P.27 is the day-book, Ex.P.28 is the general-ledger, Ex.P.29 is the clearing-settlement- sheet, Ex.P.30 is the cheque, Ex.P.31 is the transfer-debit-slip, Ex.P.31 is the clearing-settlement-register, Ex.P.32 is the cheque, Ex.P.33 is the transfer-credit-slip, Ex.P.34 is the account-ledger, Ex.P.35 is the clearing-settlement-register, Ex.P.36 is the cheque, Ex.P.37 is the transfer-credit-slip, Ex.P.38 is the account-ledger, Ex.P.39 is the carbon-copy of clearing-settlement-sheet, Ex.P.40 is the cheque, Ex.P.41 is the transfer-credit-slip, Ex.P.42 is the carbon-copy of clearing-settlement-sheet, Ex.P.43 is the cheque, Ex.P.44 is the transfer-credit-slip, Ex.P.45 is the carbon-copy of clearing-settlement-sheet, Ex.P.46 is the cheque, Ex.P.47 is the transfer-credit-slip, Ex.P.48 is the carbon-copy of clearing- settlement-sheet, Ex.P.49 is the cheque, Ex.P.50 is the transfer- credit-slip, Ex.P.51 is the carbon-copy of clearing-settlement-sheet, Ex.P.52 is the cheque, Ex.P.53 is the transfer-credit-slip, Ex.P.54 is the carbon-copy of clearing-settlement-sheet, Ex.P.55 is the cheque, Ex.P.56 is the transfer-credit-slip, Ex.P.57 is the carbon- copy of clearing-settlement-sheet, Ex.P.58 is the transfer-credit- slip, Ex.P.59 is the transfer-debit-slip, Ex.P.60 is the carbon-copy of clearing-settlement-sheet, Ex.P.61 is the cheque, Ex.P.62 is the transfer-credit-slip, Ex.P.63 is the carbon-copy of clearing- settlement-sheet, Ex.P.64 is the cheque, Ex.P.65 is the transfer- credit-slip, Ex.P.66 is the carbon-copy of clearing-settlement-sheet, Ex.P.67 is the transfer-credit-slip, Ex.P.68 is the transfer-debit- slip, Ex.P.69 is the carbon-copy of clearing-settlement-sheet, Ex.P.70 is the transfer-credit-slip, Ex.P.71 is the transfer-debit- slip, Ex.P.72 is the carbon-copy of clearing-settlement-sheet, Ex.P.73 is the transfer-credit-slip, Ex.P.74 is the transfer-debit- slip, Ex.P.75 is the carbon-copy of clearing-settlement-sheet, Ex.P.76 is the transfer-credit-slip, Ex.P.77 is the transfer-debit- slip, Ex.P.78 is the copy of First Information Report, Ex.P.79 is the transfer-credit-slip, Ex.P.80 is the transfer-debit-slip, Exs.P.81 to P.98 are the copies of specimen-signatures and initials of accused No.2, Exs.P.99 & P.100 are the leave-letters and Ex.P.101 is the copy of certificate issued by the Handwriting-Expert.
44. It is an admitted fact that, the accounts of the said Apex Bank were checked by the internal-checkers and reported to the internal-auditors. If really there was any tracing-out of the misappropriation, then it was for the internal-checkers to report the same to the respective internal-auditors, who would have in- turn submitted the report to the Director of the Co-operative Audit, more-specifically, with regard to the alleged misappropriation and disclose the same in the balance-sheet for the relevant-years.
45. In connection with the same, neither the observations nor the report of internal-checker nor the audit-report of the statutory-auditor nor the findings of the Director of the Co- operative Audit for the relevant-period, find place on record. In addition to the same, neither the internal-checker nor the internal- auditor have also been examined. Therefore, there is no substance in the alleged allegations made against the accused No.2.
46. If really the disputed-cheques were received by the Apex Bank, West of Chord Road Branch, Bengaluru, from the various banks for clearing purpose, then the question of colluding by the accused No.2 with the accused No.1 to forge the said alleged cheques, would have never arised at-all.