1965 (5) TMI 41 - SC - Indian Laws

Convictions overturned for lack of sanction, one upheld for involvement in criminal breach of trust

BAIJNATH GUPTA AND OTHERS Versus THE STATE OF MADHYA PRADESH

BAIJNATH GUPTA AND OTHERS Versus THE STATE OF MADHYA PRADESH - 1966 AIR 220, 1966 SCR (1) 210 Issues Involved:1. Whether the conviction of appellant Gupta under Section 409 of the Indian Penal Code (IPC) was valid without the prior sanction of the State Government.2. Whether the conviction of appellant Gupta under Section 477A read with Section 109 of the IPC was valid without the prior sanction of the State Government.3. Whether the conviction of appellant Kale under Sections 477A and 409/109 of the IPC was valid.Detailed Analysis:1. Conviction of Appellant Gupta under Section 409 IPC:The primary issue was whether Gupta's conviction under Section 409 IPC could be sustained without the prior sanction of the State Government as required under Section 197 of the Criminal Procedure Code (CrPC). Gupta, as the Chief Accountant-cum-Office Superintendent of the Madhya Bharat Electric Supply, was a public servant not removable without the sanction of the Madhya Bharat Government.Judgment Summary:- It was established that Gupta's alleged criminal misappropriation of Rs. 10,000 and Rs. 21,450 was committed in his official capacity.- The court emphasized that for an offence under Section 409 IPC, the necessity of sanction depends on whether the act was committed while acting or purporting to act in the discharge of official duty.- Citing precedents like *Hori Ram Singh v. The Crown* and *Amrik Singh v. State of PEPSU*, the court concluded that Gupta could claim that his actions were done in virtue of his office, making the sanction necessary.- Since the sanction was obtained after cognizance was taken, the court held that the conviction under Section 409 IPC was unsustainable in the absence of the necessary sanction.2. Conviction of Appellant Gupta under Section 477A read with Section 109 IPC:This issue questioned the validity of Gupta's conviction for falsification of accounts without the State Government's sanction.Judgment Summary:- The court noted that falsification of accounts under Section 477A IPC involves acts directly connected with the official duties of the public servant.- The court held that the sanction was necessary for this charge as well, given that the acts were committed within the scope of official duties, albeit in dereliction of them.- The absence of a proper sanction before taking cognizance rendered the conviction under Section 477A read with Section 109 IPC invalid.3. Conviction of Appellant Kale under Sections 477A and 409/109 IPC:Kale was charged with falsification of accounts and abetment of criminal breach of trust.Judgment Summary:- Kale's defense that he made the false entries at Gupta's instance and without fraudulent intent was rejected by the lower courts.- The court found that Kale wilfully made the false entries with the intent to defraud the Power House and abetted Gupta in the criminal misappropriation.- Evidence from witnesses corroborated that Kale and Gupta attempted to manipulate the accounts.- The court upheld the conviction and sentence imposed on Kale under Sections 477A and 409/109 IPC.Separate Judgments:- The majority judgment allowed Gupta's appeals, quashing his conviction under Section 477A IPC and maintaining his conviction under Section 409 IPC.- The separate judgment by Ramaswami J. concurred with the dismissal of Kale's appeals, maintaining his convictions under Sections 477A and 409/109 IPC.Conclusion:The court concluded that the convictions of Gupta under Sections 409 and 477A read with Section 109 IPC were unsustainable due to the absence of the necessary sanction under Section 197 CrPC. However, Kale's convictions were upheld based on the evidence and findings of the lower courts.