TaxTMI 
TaxTMI 
1999 (9) TMI 946
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.... Feeling concerned about the heavy financial loss which apple growers in the State were facing and keeping in view the danger to public health if the scab affected apples are sold in markets, the State Government took a policy decision to purchase the diseased fruits and destroy the same. For implementation of the policy a set of modalities were formulated in which it was provided inter alia that procurement and destruction of diseased apples will be done at different centers throughout the State by comprising of teams of officials and non-officials. Each team was headed by a Gazetted Officer of the State Government and Pradhans, Up- Pradhans of the local Panchayats were included in the team. Arrangements were made for weighing the Scab affected apples at the centers and for its destruction. The growers were asked to bring the diseased apples from their orchards to the center for procurement and destruction. Precaution was taken to ensure that the procured apples were not re-cycled. The underlying idea was that the growers are to bring the apples produced in their orchards and not to bring fruits purchased or collected from others. This was in keeping with the purpose of rendering ....
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....he evidence of this expert showed that the quantity of scabbed apple brought by the accused to the procurement centers as reflected in the records was grossly inflated. From the evidence the prosecution sought to establish the case that the whole transaction was an outcome of a criminal conspiracy to cheat the State Government, and to misappropriate public funds and the public servants concerned having been parties to the conspiracy, the purpose could be easily achieved. It is relevant to note here that no direct evidence was produced for showing the apple crop of the orchards in question during the year 1983. It is on record that Shri P.C. Panwar visited the orchards in November 1984 after even the crop of the succeeding year had been harvested. 7. On behalf of the defence Shri D.R. Thakur a retired professor of Horticulture and Shri Shamsher Singh a grower, were examined to counter the evidence of Shri Panwar. 8. The learned trial Judge accepted the evidence of Shri P.C. Panwar and held that the prosecution was able to bring home the charge under Sections 120-B and 420 IPC against all the accused persons and in addition, Section 5(2) of the Prevention of Corruption Act read wit....
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....elow and the contentions raised at the hearing before us the core question that arises for determination is whether the evidence of Shri P.C. Panwar has examined by the prosecution as an expert to prove the optimum productive capacity of the orchards in question could be believed or not. Indeed the entire prosecution case rests on his evidence. 13. An expert witness, is one who has made the subject upon which he speaks a matter of particular study, practice, or observation; and he must have a special knowledge of the subject. Shri P.C. Panwar in his evidence has stated that he passed B.Sc. (Agriculture) Hons. from University of Delhi in 1959; thereafter he did his M.Sc. (Hort.) in 1967 from Punjab University. He joined the Agricultural Department in the year 1969 as a Research Assistant; he was promoted as Horticulture Development officer in the year 1973 and at the time of the assessment he was working as District Horticulture Officer, Shimla. He has also stated that in the year 1986 he attended a 3 months training course on apple technology in the University of Tasmania Australia. The assessment in the Orchards in question were made on different dates in November 1984. He has fa....
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....n upon a point of foreign law, or of science, or art, or as to identity of handwriting or finger impressions, the opinions upon that point of persons specially skilled in such foreign law, science or art, or in questions as to identify of handwriting, or finger impressions are relevant facts. Therefore, in order to bring the evidence of a witness as that of an expert it has to be shown that he has made a special study of the subject or acquired a special experience therein or in other words that he is skilled and has adequate knowledge of the subject. 18. An expert is not a witness of fact. His evidence is really of an advisory character. The duty of an expert witness is to furnish the Judge with the necessary scientific criteria for testing the accuracy of the conclusions so as to enable the judge to form his independent judgment by the application of this criteria to the facts proved by the evidence of the case. The scientific opinion evidence, if intelligible, convincing and tested becomes a factor and often an important factor for consideration along with the other evidence of the case. The credibility of such a witness depends on the reasons stated in support of his conclusio....